세법상의 사실혼 제도 도입에 관한 연구 (A Study on the Introduction of Common-law Marriage to the Tax Law - With a Close Attention to Childbirth Encouragement Policy-)

서지정보

· 발행기관 : 한국조세연구포럼
· 수록지 정보 : 조세연구 / 15권 / 3호 / 209 ~ 238페이지
· 저자명 : 정래용

초록

본 연구는 민법상의 사실혼과는 다른 사실혼 개념을 세법에 도입하여 이러한 사실혼 부부에 대해 세제상 혜택을 부여함으로써 출산을 장려하는 동기부여 정책을 도입하는 방안을 연구한 것이다. 여기서 세법상의 사실혼은 민법상의 사실혼 개념을 확장시키되 출생 또는 입양에 의해 자녀가 있는 경우를 추가시켜 규정한다.
본 연구를 정리하면 다음과 같다.
첫째, 세법상의 사실혼 배우자에 대해 소득세법상 인적공제를 적용하고 사망에 따른 사실혼 해소 시 생존한 배우자에게 재산이 분여된 경우 배우자상속공제에 준하는 공제혜택을 부여하며 재산을 증여받은 경우 증여재산공제(6억)를 적용한다.
둘째, 사실혼을 통한 과세회피를 방지하기 위해 소득세법 또는 종합부동산세법의 1세대 규정에 사실혼 배우자를 포함시키며 우회적인 자본거래를 통한 조세회피 규제 대상에도 사실혼 배우자를 포함시킨다.
셋째, 현행 세법의 배우자에 관한 규정은 법률혼만을 의미하는 지 여부가 불분명한 규정이 다수이므로 이를 명확하게 규정한다.

영어초록

This study explored policies to encourage childbirth by providing tax benefits to couples in common-law marriage. We devised tax benefits for them by adopting to tax law the concepts of common-law marriage that differ from those defined in the civil law. Common-law marriage defined in the tax law herein is an extended definition of common-law marriage in the civil law. This also recognizes unmarried couples with children, either by adoption or childbirth, as common-law couples.
The summary of this study is presented as below, starting with tax benefits we explored that are granted to common-law spouses in the tax law: First, providing common-law spouses in the tax law exempts for income tax.
Second, providing common-law spouses in the tax law exempts for inheritance tax on par with exempt entitled to spouses in civil marriage when the marital status constituted by common-law marriage is terminated by the death of a spouse and the deceased’s common-law spouse inherits the deceased’s estate in accordance with the regulation on inheritance by mutual consent or inheritance for special relatives.
Third, providing common-law spouses in the tax law at maximum KRW600million exempt for gift that one common-law spouse in the tax law receives from the other spouse.
Those are the cases in which concepts of common-law spouse defined in the civil law should be applied to existing tax regulations in order to prevent tax evasion by forging a common-law marriage. Those examples include the followings: First, considering common-law spouse as one of the members of a single household unit defined by the Income Tax Act and the General Real Estate Tax Act.
Second, considering common-law spouse as spouses speculated to receive gifts from the other spouse’ in indirect capital transaction.
Third, considering common-law spouse as spouses subject to tax carryforward when transferring stocks or others estate that the other spouse inherits to the other.
We recommend other improvement measures as follows: most regulations about spouses in the current tax law are unclear with regard to whether a spouse refers to a spouse in a civil marriage only or one in a common-law marriage. Those should be given clearer definitions.

참고자료

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