상속세 및 증여세의 완전포괄주의 도입방안에 관한 연구
Enactment of the Comprehensive Taxation of Gifts

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성락인; 박정훈; 이창희
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서울대학교 법학연구소
법학, Vol.44 No4 pp.163-363
상속세 제도상속세․증여세의 비중은 1% 안팎완전포괄주의 입법
This report studies the law reform measures for prohibiting the transfer of
gigantic wealth from the super-riches to their offsprings without paying
inheritance or gift taxes. As declared by the Constitutional Court of Korea, “the
inheritance tax, on top of its primary purpose of financing the government, aims
at ameliorating an eternal inheritance and concentration of wealth and enhancing
economic equality of the people, in furtherance of the constitutional ideal of
social market economy, which admits to an expansive control and regulation by
the government for the purpose of realizing social justice and economic
democracy.” The inheritance tax so understood necessarily requires a
complementary system of gift tax. Without gift tax, inheritance tax can be easily
avoided by an inter vivos transfer. Given that the inheritance and gift taxation is
intended to tax the free transfer of wealth to the offsprings, the tax must apply
regardless of the private law formality of the transfer.
In reality, Korean law of inheritance and gift taxation has largely permitted
the rich to transfer their wealth without paying taxes. It thus became a
controversial social and political problem. A number of taxpayers, who have the
economic resources and political powers to take advantage of the loopholes of
the existing law, have transferred their wealth without paying taxes by means of
corporate transactions and other abusive measures.
This study clarifies the genesis of the legal loophole, and identifies the
necessary reform measures to close it. Chapter I of the work discusses the...
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College of Law/Law School (법과대학/대학원)The Law Research Institute (법학연구소) 법학법학 Volume 44, Number 1/4 (2003)
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