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조세심판원 질의회신 | 1992-11-04 | 법인22601-2380 | 법인
Document Number

Corporation 22601-2380 ( November 05, 1992)

Items of Taxation

A corporation

Journal

Capital increase deduction shall be applicable only to the capital increase due to the conversion of stocks of convertible bonds.

Congress RESALS

Capital increase deduction under Article 55 of the Regulation of Tax Reduction and Exemption Act shall be applicable only to the increased capital pursuant to paragraphs (1) and (3) of the same Article of the same Act and the conversion of convertible bonds.

Related statutes

Article 55 of the Regulation of Tax Reduction and Exemption Act 【Income Deduction】

Main text

1. A summary of the contents of inquiry;

Questions as to the deduction of increased income tax.

Capital increase due to the conversion of ○ convertible bonds into stocks (including an amount in excess of issued stocks) shall be deemed to have been increased by capital contribution.

General Rule 2-4-2.10-3 of the Corporate Tax Act

○ The conversion price or the amount paid as the price of preemptive rights shall be deducted from the face value of the relevant bonds in the form of the conversion right adjustment account and the preemptive rights adjustment account (Article 48(2) of the Accounting Standards).

○ When issuing convertible bonds or bonds with warrants, the price for convertible rights or the amount paid as the price for preemptive rights shall be stated as capital surplus.

(Accounting Standards) Article 57-2 (1)

【Quality-1】

Only the issue of shares may be issued by an amount obtained by deducting the conversion cost or the price for preemptive rights from the establishment of an account or any other amount transferred as capital surplus.

[Quality-2]

Even if the amount is transferred to other capital surplus, it shall be deemed as the capital amount increased by the conversion of stocks, and whether the amount including the amount transferred to other capital surplus is the object.

2. Materials on the contents of questioning;

(a) relevant tax laws and regulations (law, enforcement decree, enforcement rule, basic rules);

【Capital Reserve】 Article 459 of the Commercial Act

○ Article 55 of the Regulation of Tax Reduction and Exemption Act 【Capital Increase Income Deduction】

○ General Rule 2-4-2.10-3 【Scope of Monetary Investment】

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