세법상 특수관계인의 범위 규정에 관한 연구- 상속세 및 증여세법상 유형별 포괄주의 도입을 중심으로 - (A Study on Regulation of Affiliate Person in terms of Tax Law - Focusing on Adoption of All-Inclusive System by Types on Inheritance Tax and Gift Tax Act -)

서지정보

· 발행기관 : 한국조세연구포럼
· 수록지 정보 : 조세연구 / 14권 / 2호 / 7 ~ 34페이지
· 저자명 : 정래용

초록

특수관계인 간의 거래는 거래조건 등을 자의적으로 결정함으로서 조세부담을 부당하게 감소시킬 개연성이 크기 때문에 이러한 거래에 대한 세법상 규제는 조세수입 확보 차원뿐만 아니라 경제정의 차원에서도 바람직하다.
그러나 친분관계나 거래관계등 실질적인 유착관계를 이용하되 불합리한 거래를 통한 조세회피행위는 세법상의 특수관계인 규정을 회피하여 이루어질 개연성이 적지 않다. 이는 세법의 특수관계인 범위 규정에 포괄주의를 도입해야 할 필요성을 시사한다. 본 논문은 세월호 참사를 계기로 제기되고 있는 탐욕적인 자본의 규제 필요성 등 최근의 사회분위기를 반영하여 상증법상 특수관계인 규정 중 경제적 연관관계 규정에 유형별 포괄주의를 도입하는 방안을 중심으로 연구하였다.
본 연구의 결과를 요약하면 다음과 같다.
첫째, 유형별 포괄주의란 “경제적인 합리성을 저해하는 거래나 행위를 하는 관계에 있는 자들이 친분관계나 거래관계 등 실질적인 유착관계를 이용하여 조세의 부담을 부당하게 감소시킨 것으로 인정되는 경우”를 상증법상 특수관계인 범위규정 중 경제적 연관관계에 포함시키며 “금융실명법제3조에 따른 불법목적의 차명거래 사실이 입증되는 경우 이는 동 유형별 포괄주의가 적용되는 관계로 추정”하는 방안이다.
둘째, 국세기본법상 특수관계인의 정의가 2011년말에 신설되었으나 나열적인 방식의 규정일 뿐 그 개념을 구체적으로 정의하지는 않았으며 세법상 특수관계인의 범위를 모두 시행령에 위임하여 위임입법의 한계를 벗어난다는 문제점이 지적된다. 따라서 특수관계인의 정의를 국세기본법에 구체화하되 친족관계나 경제적 연관관계 등의 경우도 시행령이 아닌 국세기본법의 법률에 그 범위를 일반적이고 포괄적으로 규정한 뒤 시행령에 위임해야 한다.
셋째, 친족관계의 범위규정이 변화된 사회현실을 반영하고 있지 못한다는 지적이 계속되어 왔다. 따라서 친족의 범위를 합리적으로 조정하되 “4촌 이내의 혈족 및 인척”으로 규정하는 방안을 제시한다. 이는 “6촌 이내의 혈족”규정을 “4촌 이내의 혈족”으로 친족관계의 범위를 축소하는 것이다.
넷째, 생계를 함께하는 친족 규정은 현실성이 떨어지므로 폐지하고 영향력 행사자 규정의 적용에 자의성이 개입될 가능성이 있어 영향력 행사자가 아님을 소명할 수 있는 권리를 법률로 인정해주며 동일인에 의해 지배되고 있는 법인의 경우 현행 세법에 의하면 경영지배관계를 적용할 수 없으나 경제적 실질을 반영하여 특수관계인의 범위에 포함시켜야 한다.

영어초록

Transactions between affiliate persons are likely to illegally reduce tax burden for terms of transaction are arbitrarily decided so regulations on tax law for those transactions are desirable not only to secure tax revenue but to realize economic justice. As economy becomes complex and varied, there have been numerous cases where tax was acquitted of a charge by evading established tax law regulations or by using subtle meanings of law, on which the government belatedly tightened regulations through tax law revision or took complementary measures through legislation. Enactment of the comprehensive taxation system on gift tax in late 2003 is a representative example of it. The regulation on affiliate person which has been supplemented several times is not an exception as well.
Avoidance of tax through illogical transactions using links such as personal acquaintance or transactional relations is of much probability by evading the tax law regulation on relations between affiliate persons, which suggests that the all-inclusive system should be adopted on the tax law regulation to define range of affiliate persons. Reflecting the recent atmosphere and social need of regulation on greedy capital which has been brought up by the Ship Sewol tragedy, this thesis examines how to adopt the all-inclusive system by types to the regulation of economic correlation among regulations on affiliate person in the Inheritance Tax And Gift Tax Act.
Results of this study can be summarized as follows.
First, the all-inclusive system by types includes a case “when it is acknowledged that those who hinder economic rationality through wrong transactions or acts to reduce tax burden by using links such as personal acquaintance or transactional relations” into the economic correlation in regulations on the range of affiliate person in the Inheritance Tax And Gift Tax Act and: it is to be assumed to be applicable for a case where borrowed-name transaction is proved to be with an illegal purpose based on Article 3 of the Real-Name Financial Transaction Law.
Second, affiliate person was defined on Framework Act on National Taxes in late 2011 but its definition was simply listed without concrete concepts established and: it is problematic that the range of affiliate person on tax law was all entrusted to enforcement ordinance, which deviates from limitations of delegated legislation. Definition of affiliate person, therefore, should be concretized on Framework Act on National Taxes while the range of kinship and economic correlation should first be defined universally and comprehensively on Framework Act on National Taxes, not on enforcement ordinance before being entrusted to enforcement ordinance. The concept of employer and a regulation that excludes minority shareholders from being applied to the range of affiliate person should be united in different tax laws by reflecting recent, various changes in employment environment.
Third, it has been continuously pointed out that the regulation to define range of kinship does not properly reflect changing social context. This study suggests that the range of kinship, therefore, should be rationally adjusted to “blood relatives and relatives by marriage within cousin,” which is a range reduced from “blood relatives and relatives by marriage within second cousin.” This is to realize gender equality as well.
Fourth, the regulation on kinship as living in the same place is unrealistic, which therefore should be abolished: arbitrariness is likely to be involved in applying regulation on individuals who exert influence so the right to explain that one is not an individual who exerts influence should be acknowledged by law and: a corporate body dominated by the same person is not subject to a relation of working control based on the current tax law but it should be included in the range of affiliate person by reflecting economic reality.

참고자료

· 없음