상속세 과세방식 전환 시 법제도적 개선방안 연구－위장분할 방지를 중심으로－ (A Study on Legal and Systematic Improvement Plans according to the Change of Taxation Method of Inheritance Tax －Focused on the Prevention of Camouflage Partition－)

서지정보

· 발행기관 : 한국세무학회
· 수록지 정보 : 세무학연구 / 32권 / 1호 / 79 ~ 101페이지
· 저자명 : 안호영, 박훈

초록

우리나라는 1950.3.22. 제정된 「상속세법」때부터 현재까지 유산세방식을 계속 시행하여 왔다. 그런데 부의 분산이라는 관점에서 보면 유산취득세방식이 유산세방식보다는 상속인의 응능부담에 더 부합한 방식이다. 다만 지금껏 위장분할 등 조세회피의 가능성 때문에 유산취득세방식으로 전환이 실제로 이루어 지지 않았다. 본 연구에서는 현재는 조세회피 가능성에 대한 대비책이 상당히 보완되어유산취득세방식으로 전환이 가능하다고 보았고, 이에 따라 유산취득세방식으로 전환을 전제로 법 개정사항을 제시하였다. 그 구체적인 사항은 다음과 같다.
첫째, 일정한 경우 상속재산을 위장분할한 것으로 추정하는 규정을 둘 필요가 있다. 둘째, 상속재산을 미분할하거나 피상속인의 상속재산처분대금이나 인출금액으로서 사용처가 불분명한 경우, 일본의예에 준하는 법정지분과세방식을 도입하여야 한다. 다만, 예측하지 못한 사망이나 상속인간의 분쟁등을 대비하여 사후에 수정신고 또는 경정청구제도로서 교정할 기회를 두어야 한다. 셋째, 부과제척기간을 연장하여야 한다. 넷째, 납세의무자가 신고하는 개별 상속재산별로 과소신고가산세를 부과하여야 한다. 다섯째, 「금융실명거래 및 비밀보장에 관한 법률」에 「부동산실권리자명의등기에 관한 법률」과 동일한 정도의 벌칙규정(무효, 과징금, 이행강제금 및 벌칙)을 신설하여야 한다.
유산취득세방식으로 전환은 학계, 실무 등에서 논의가 된 바 있지만, 전환되었을 때의 법적 구체적인 내용이나 그 근거, 위장분할 방지에 대한 보다 구체적인 법제도적 방안 등을 제시했다는 점에 본연구의 의의가 있다.

영어초록

The method of acquisition tax of inheritance can be mainly divided into the taxation method onbequest and the taxation method on legatee. Our country is adopting the taxation method on bequestfrom the time of introduction. The taxation method on bequest has been implemented continuouslyfrom 1950.
By the way, from the viewpoint of dispersion of wealth, the taxation method on legatee is thecorresponding method according to the payment ability of taxpayer as it is said to be the ability－topay－principle of inheritor rather than the taxation method on bequest. Merely until now theconversion into the taxation method on legatee has not been realized owing to the possibility of taxavoidance such as the camouflage partition, etc. in reality. The conversion into the taxation methodon legatee has been judged to be possible as the precautions for the possibility of tax avoidance hasbeen supplemented considerably at present, the revisions of law have been proposed on the assumptionof conversion into the taxation method on legatee according to this. The revision plan for theprevention of camouflage partition when the current taxation method on bequest is converted into thelegatee is as follows；First, in certain case, it is necessary to the have the regulation estimating the inherited property asthe camouflage partition. Second, the tax method of legal share conforming to the example of Japanshould be introduced in case the inherited property is not divided or the place of use is unclear asthe disposal payment of inherited property or the withdrawal amount of ancestor. Merely, theopportunity to correct as the revised report or the claim for rectification system after the death shouldbe placed to prepare against the unexpected death or the dispute among inheritors. Third, theimposition exclusion period should be extended. Fourth, the additional tax on an understated reportby the individual inherited property the person with liability to taxation is reporting should be imposed.
Fifth, the penal provisions (the invalidity, the penalty, the enforcement fine and the punitive provision) with the same degree as “Act on the Registration of Real Estate under Actual Titleholder’s Name”in the “Act on Real Name Financial Transactions and Guarantee of Secrecy” should be established.
Finally, the relevant system for the prevention, the reinforcement of camouflage partition using thepublic juridicial person should be organized.
Even though the conversion into the taxation method on legatee has been discussed in the academicworld and business, etc. there is the meaning of this study in the point that more concrete legal,institutional and administrative plan for the legal concrete content or its basis and the prevention ofcamouflage partition have been proposed when it has been converted.

참고자료

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