금융지주회사의 설립운용에 따른 관련세제의 문제점과 개선 방향

Abstract

The purpose of this study is to examine various kinds of tax sheltered policies on financial

holding company which is appearing recently, and arrange the points at this issue in order to

activate the development of the financial holding company.

These methods of tax support which has been believed to be the most effective way among many kinds of government supporting policies actually yields no results unless there is taxable income.

International convention holds that tax supporting method which is not coincided with

international standards is regarded as a government subsidy.

In this point of view, tax supporting method with a fair evaluation of the takeover bid, stock trading, and investment in kind methods should have a coincidence with international

standards.

This paper insists that the introduction of consolidated taxing system is still more effective way to support both financial holding companies and general holding companies.