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자회사(子會社)의 임직원(任職員)이 외국법인(外國法人)인 모회사(母會社)로부터 받은 주식매수선택권(株式買受選擇權)과 관련된 소득과세(所得課稅)의 방법(方法) -대법원 2007. 10. 25. 선고 2007두1941 판결- : How to Tax a Stock Option Granted by a Foreign Parent Company -A Review on the Supreme Court Decision, 2007 Du 1941 of October 25, 2007-
DC Field | Value | Language |
---|---|---|
dc.contributor.author | 윤지현 | - |
dc.date.accessioned | 2009-10-07T04:22:11Z | - |
dc.date.available | 2009-10-07T04:22:11Z | - |
dc.date.issued | 2008 | - |
dc.identifier.citation | 법학, Vol.49 No.4, pp. 732-771 | - |
dc.identifier.issn | 1598-222X | - |
dc.identifier.uri | http://lawi.snu.ac.kr/ | - |
dc.identifier.uri | https://hdl.handle.net/10371/10256 | - |
dc.description.abstract | The Korean Supreme Court (hereinafter the Court) rendered on October 25,
2007, a landmark decision on when and how to tax a stock option granted by a foreign parent company to an employee who provides her service for a Korean subsidiary or a Korean branch of a foreign subsidiary. Firstly, the Court in this decision held that the grant of a stock option itself is not a taxable event, but the spread between the fair market value of the shares and the option price (hereinafter the Gain) should be taxed as employment income when the option is exercised, which conclusion was already reached in an unpublished 2006 decision of the Court. Secondly, the Court held that, as long as the grant of a stock option is to a certain extent connected with employment, then the Gain should be qualified as employment income regardless of whether or not the taxpayer is employee of the grantor of the stock option. Thirdly and lastly, the Court accepted the position long taken by the tax authorities that, if the stock option is granted by a foreign parent company, then the Gain falls within the category of Eul-type employment income, which means that the Korean subsidiary, who is the legal employer of the taxpayer, is not subject to any withholding requirement under the Korean tax law. I believe that the first part of the holding is correct because, under the Korean income tax law, not just any betterment of ones economic position is recognized as income, but it is always necessary to find the most appropriate... | - |
dc.description.sponsorship | 이 논문은 서울대학교 법학발전재단 출연 법학연구소 기금의 2008학년도 학술연구비
의 보조를 받았음. | - |
dc.language.iso | ko | - |
dc.publisher | 서울대학교 법학연구소 | - |
dc.subject | 스톡옵션 | - |
dc.subject | 주식매수선택권 | - |
dc.subject | 실현주의 | - |
dc.subject | 권리확정주의 | - |
dc.subject | Employment Income | - |
dc.subject | Realization Principle | - |
dc.subject | Taxable Event | - |
dc.subject | Stock Option | - |
dc.subject | Personal Income Tax | - |
dc.title | 자회사(子會社)의 임직원(任職員)이 외국법인(外國法人)인 모회사(母會社)로부터 받은 주식매수선택권(株式買受選擇權)과 관련된 소득과세(所得課稅)의 방법(方法) -대법원 2007. 10. 25. 선고 2007두1941 판결- | - |
dc.title.alternative | How to Tax a Stock Option Granted by a Foreign Parent Company -A Review on the Supreme Court Decision, 2007 Du 1941 of October 25, 2007- | - |
dc.type | SNU Journal | - |
dc.contributor.AlternativeAuthor | Yoon, Ji Hyun | - |
dc.citation.journaltitle | 법학 | - |
dc.citation.endpage | 771 | - |
dc.citation.number | 4 | - |
dc.citation.pages | 732-771 | - |
dc.citation.startpage | 732 | - |
dc.citation.volume | 49 | - |
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