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[±â°í]±Û·Î¹ú ¼¼¹«¼­ºñ½º¸¦ À§ÇÑ Tip_¼¼¹«¿µ¾î(19)
National Subsidies(±¹°íº¸Á¶±Ý)


     ³ëÁ¤°ü ¼¼¹«»ç
   ¹Ì±¹È¸°è»ç(AICPA)
 °æÈñ´ëÇб³ °æ¿µÇÐ ¹Ú»ç

±¹°íº¸Á¶±ÝÀ̶õ ±¹°¡ ¿ÜÀÇ ÀÚ°¡ ¼öÇàÇÏ´Â »ç¹« ¶Ç´Â »ç¾÷¿¡ ´ëÇÏ¿© ±¹°¡°¡ À̸¦ Á¶¼ºÇϰųª ÀçÁ¤»óÀÇ ¿øÁ¶¸¦ Çϱâ À§ÇÏ¿© ¡®º¸Á¶±Ý°ü¸®¿¡ °üÇÑ ¹ý·ü¡¯, ¡®Áö¹æÀçÁ¤¹ý¡¯, ±× ¹ÛÀÇ ¹ý·ü¿¡ µû¶ó ±³ºÎÇÏ´Â º¸Á¶±Ý µîÀÇ ÀÚ»êÀ» ¸»ÇÑ´Ù.
±¹°íº¸Á¶±ÝµîÀº ¹ýÀÎÀÇ ¼øÀÚ»êÁõ°¡¾×À̹ǷΠÇØ´ç »ç¾÷¿¬µµ¿¡ Àü¾× ÀͱݻêÀÔÇÑ´Ù.
±×·¯³ª ÀͱÝÀ» Á¶±â¿¡ ÀϽà »êÀÔÇÔÀ¸·Î¼­ ±¹°íº¸Á¶±Ý µîÀ» Áö±ÞÇÑ »ç¾÷¿¬µµ¿¡ ¹ýÀμ¼ºÎ´ãÀÌ Ä¿Áö°Ô µÇ°í, ÀÌ´Â ÀڱݺÎÁ·À» ÃÊ·¡ÇÏ¿© ±¹°íº¸Á¶±Ý µî¿¡ ÀÇÇÑ ÀÚ»êÃëµæÀ» ¹æÇØÇÏ´Â ¿äÀÎÀ¸·Î ÀÛ¿ëÇÏ°Ô µÇ¾î ´çÃÊ Àǵµ¿Í ¾î±ß³ª°Ô µÈ´Ù.
µû¶ó¼­ ¹ýÀμ¼¹ý¿¡¼­´Â ±¹°íº¸Á¶±Ý µîÀ» Àͱݿ¡ »êÀÔÇÔ°ú µ¿½Ã¿¡ µ¿Àϱݾ×À» ÀϽûó°¢Ãæ´ç±Ý ¶Ç´Â ¾ÐÃà±âÀåÃæ´ç±ÝÀ¸·Î ¼Õ±Ý»êÀÔÀ» Çã¿ëÇÏ¿© ÇØ´ç ÀÚ»êÀÇ °¨°¡»ó°¢½ÃÁ¡ ¶Ç´Â óºÐ½ÃÁ¡¿¡¼­ °ú¼¼°¡ ÀÌ·ç¾îÁöµµ·Ï °ú¼¼½Ã±â¸¦ ÀÌ¿¬½ÃÅ°´Â Á¦µµ¸¦ µÎ°í ÀÖ´Â °ÍÀÌ´Ù.


Where a domestic corporation receives assets, including subsidies, under the Subsidy Management Act, the Local Finance Act and other Acts and uses them to acquire or improve business assets and petroleum, by no later than the end date of the business year which includes the date of the receipt of the subsidies, or first acquires or improves business assets and receives the national subsidies, etc. afterwards, an amount equivalent to the value of the National subsidies, etc. used for the acquisition or improvement of the business assets among the value of such business assets may be included in deductible expenses for the purpose of calculating the amount of income for the relevant business year.

³»±¹¹ýÀÎÀÌ ¡¸º¸Á¶±Ý °ü¸®¿¡ °üÇÑ ¹ý·ü¡¹, ¡¸Áö¹æÀçÁ¤¹ý¡¹, ±× ¹Û¿¡ ¹ý·ü¿¡ µû¶ó º¸Á¶±Ý µîÀÇ ÀÚ»êÀ» Áö±Þ¹Þ¾Æ ±× Áö±Þ¹ÞÀº ³¯ÀÌ ¼ÓÇÏ´Â »ç¾÷¿¬µµÀÇ Á¾·áÀϱîÁö »ç¾÷¿ëÀÚ»ê°ú ¼®À¯·ù¸¦ Ãëµæ¤ý°³·®ÇÏ´Â µ¥¿¡ »ç¿ëÇÑ °æ¿ì ¶Ç´Â »ç¾÷¿ëÀÚ»êÀ» Ãëµæ¤ý°³·®ÇÏ°í ÀÌ¿¡ ´ëÇÑ ±¹°íº¸Á¶±ÝµîÀ» »çÈÄ¿¡ Áö±Þ¹ÞÀº °æ¿ì¿¡´Â ÇØ´ç »ç¾÷¿ëÀÚ»êÀÇ °¡¾× Áß ±× »ç¾÷¿ëÀÚ»êÀÇ Ãëµæ ¶Ç´Â °³·®¿¡ »ç¿ëµÈ ±¹°íº¸Á¶±Ýµî¿¡ »ó´çÇÏ´Â ±Ý¾×Àº ±× »ç¾÷¿¬µµÀÇ ¼Òµæ±Ý¾×À» °è»êÇÒ ¶§ ¼Õ±Ý¿¡ »êÀÔÇÒ ¼ö ÀÖ´Ù.


The amount included in deductible expenses shall be appropriated as lump sum depreciation reserve funds or as compressed account reserve funds in accordance with the following classifications for each type of the relevant business assets. 1. Depreciable assets: Lump sum depreciation reserve funds. 2. Assets other than those referred to in subparagraph 1: Compressed account reserve funds.
¼Õ±Ý¿¡ »êÀÔÇÏ´Â ±Ý¾×Àº ´çÇØ »ç¾÷¿ëÀڻ꺰·Î ´ÙÀ½ °¢È£ÀÇ ±¸ºÐ¿¡ µû¶ó ÀϽûó°¢Ãæ´ç±Ý ¶Ç´Â ¾ÐÃà±âÀåÃæ´ç±ÝÀ¸·Î °è»óÇÏ¿©¾ß ÇÑ´Ù. 1. °¨°¡»ó°¢Àڻ꣺ÀϽûó°¢Ãæ´ç±Ý 2. Á¦1È£¿ÜÀÇ Àڻ꣺¾ÐÃà±âÀåÃæ´ç±Ý


Where a domestic corporation which has failed to acquire or improve the business assets by the end date of the business year, during which it receives the National subsidies, etc., intends to acquire or improve any business assets within one year from the start date of the following business year, the amount of the National subsidies, etc. to be used for acquisition or improvement may be included in deductible expenses.

±¹°íº¸Á¶±ÝµîÀ» Áö±Þ¹ÞÀº ³¯ÀÌ ¼ÓÇÏ´Â »ç¾÷¿¬µµÀÇ Á¾·áÀϱîÁö »ç¾÷¿ëÀÚ»êÀ» ÃëµæÇϰųª °³·®ÇÏÁö ¾Æ´ÏÇÑ ³»±¹¹ýÀÎÀÌ ±× »ç¾÷¿¬µµÀÇ ´ÙÀ½ »ç¾÷¿¬µµ °³½ÃÀϺÎÅÍ 1³â À̳»¿¡ »ç¾÷¿ëÀÚ»êÀ» ÃëµæÇϰųª °³·®ÇÏ·Á´Â °æ¿ì¿¡´Â Ãëµæ ¶Ç´Â °³·®¿¡ »ç¿ëÇÏ·Á´Â ±¹°íº¸Á¶±ÝµîÀÇ ±Ý¾×À» ¼Õ±Ý¿¡ »êÀÔÇÒ ¼ö ÀÖ´Ù.


Where a domestic corporation which has included an amount equivalent to the National subsidies, etc. in the deductible expenses fails to use such amount for the acquisition or improvement of business assets by the deadline, or discontinues its business or is dissolved before using it, the amount unused shall be included in gross income for the purpose of calculating the amount of income for the business year during which such grounds arise.

±¹°íº¸Á¶±Ýµî »ó´ç¾×À» ¼Õ±Ý¿¡ »êÀÔÇÑ ³»±¹¹ýÀÎÀÌ ¼Õ±Ý¿¡ »êÀÔÇÑ ±Ý¾×À» ±âÇÑ ³»¿¡ »ç¾÷¿ëÀÚ»êÀÇ Ãëµæ ¶Ç´Â °³·®¿¡ »ç¿ëÇÏÁö ¾Æ´ÏÇϰųª »ç¿ëÇϱâ Àü¿¡ Æó¾÷ ¶Ç´Â ÇØ»êÇÏ´Â °æ¿ì ±× »ç¿ëÇÏÁö ¾Æ´ÏÇÑ ±Ý¾×Àº ÇØ´ç »çÀ¯°¡ ¹ß»ýÇÑ ³¯ÀÌ ¼ÓÇÏ´Â »ç¾÷¿¬µµÀÇ ¼Òµæ±Ý¾×À» °è»êÇÒ ¶§ Àͱݿ¡ »êÀÔÇÑ´Ù.

¡Ø Ãâó: Çѱ¹¹ýÁ¦¿¬±¸¿ø ȨÆäÀÌÁö ³» ¿µ¹®¹ý·É, ¹ýÀμ¼¹ý Á¦36Á¶, ¹ýÀμ¼¹ý ½ÃÇà·É Á¦64Á¶

Key-words
subsidy management act (º¸Á¶±Ý °ü¸®¿¡ °üÇÑ ¹ý·ü)/ local finance act (Áö¹æÀçÁ¤¹ý)/ business assets and petroleum (»ç¾÷¿ëÀÚ»ê°ú ¼®À¯·ù)/  national subsidies (±¹°íº¸Á¶±Ý)/ lump sum depreciation reserve funds (ÀϽûó°¢Ãæ´ç±Ý)/ compressed account reserve funds (¾ÐÃà±âÀåÃæ´ç±Ý)

¼¼¹«»ç½Å¹® Á¦708È£(2017.09.16)

 [Á¶È¸: 2388]