1961년 말에 결손처분 제도를 도입한 취지는 조세 채권 채무관계를 조기에 정리하여 법적안정성을 도모하는데 있었다.
The purpose of the introduction of the deficit disposition system at the end of 1961 was to promote legal stability by arranging the relationship between tax bonds and debts early.