유사매매사례가액에 의한 상속 및 증여재산 평가제도의 문제점과 개선방안에 관한 연구 (A critic to the evaluation system of inheritance and gift assets by comparable sales method)

서지정보

· 발행기관 : 성균관대학교 법학연구원
· 수록지 정보 : 성균관법학 / 22권 / 1호 / 269 ~ 298페이지
· 저자명 : 이전오

초록

Inheritance Tax Act and Gift Tax Act Article 60 (1) says that the value of a property on which the inheritance tax or the gift tax is levied shall be based on its current market value at the donation date or the commencement date of succession (the “appraisal base day”). and Article 60 (2) says that the current market value, under the provisions of paragraph (1), shall be the value recognized as having been arranged under normal conditions in the case of transactions effected freely between many and unspecified persons, and shall include the public sale price from expropriation and appraised price, etc., current market values recognized pursuant to the Presidential Decree. Further the Presidential Decree Article 49 (1) and (5) describe that comparable asset in size, location, use and category which was sold between six months before or later of the death date or three months before or later of the gift date are also regarded as current market value.


However, the above clauses have the following problems.
(1) Difficulty in information gathering The National Tax Service holds the accumulated data for whether there are other assets which are of similar area, location, use, or item to those of the concerned asset but does not provide this information to the public. For this reason, individuals have no choice but to personally gather information through real estate agents or by other means, but this is practically impossible.


(2) Disregarding of individual quality Despite the fact that apartments of same location or area can have different sale prices depending on factors such as their located number of floor, view access rights, access rights to sunlight, interior design, and proximity to schools or subways, such factors are not properly taken into consideration and evaluated.


(3) Problems regarding equity between assets/ Inequality between assets Because houses, shopping districts, and land are difficult to evaluate by their comparable sales, most application cases of comparable sales clause are focused on apartments. As a result, apartments have a tendency to be unfavorably treated compared to other assets and there arises the problem of taxation imbalance.


(4) Possibilities of discretionary judgment of taxation authorities There are no specific criteria or standards for what satisfies the condition of 'similarity', and since tax payers do not have access to the data base of the National Tax Service, the transparency and objectivity of taxation can not be guaranteed. As a result, discretionary judgement of the taxation authorities can be feared.


Therefore, the comparable sales clause should be improved as the following:(1) The evaluation system of inheritance and gift assets by comparable sales should be repealed in principle. Especially, the part which views the sales price of comparable sales cases taking place after the happening of inheritance or gift as the market price of inherited or gifted assets should be deleted, since it is difficult and unfair for the tax payer to predict a sales price for a future deal which did not even take place yet.


(2) If this regulation is to be maintained, the system should be improved in a way that sufficient information is given to the tax payers by the taxation authorities. In other words, the system should be improved so that tax payers may accurately identify their inheritance and gift assets by comparable sales before their time of tax return. To be specific, a systematic installation of replying to taxpayer's inquiries with information concerning sales price of comparable sales should be made possible by the taxation authorities.


(3) Even when there are differences in sales price of comparable sales and market price, there needs to be complementary clauses which regard the market price within 30% boundary to the comparable sales price as a regular trade price.

영어초록

Inheritance Tax Act and Gift Tax Act Article 60 (1) says that the value of a property on which the inheritance tax or the gift tax is levied shall be based on its current market value at the donation date or the commencement date of succession (the “appraisal base day”). and Article 60 (2) says that the current market value, under the provisions of paragraph (1), shall be the value recognized as having been arranged under normal conditions in the case of transactions effected freely between many and unspecified persons, and shall include the public sale price from expropriation and appraised price, etc., current market values recognized pursuant to the Presidential Decree. Further the Presidential Decree Article 49 (1) and (5) describe that comparable asset in size, location, use and category which was sold between six months before or later of the death date or three months before or later of the gift date are also regarded as current market value.


However, the above clauses have the following problems.
(1) Difficulty in information gathering The National Tax Service holds the accumulated data for whether there are other assets which are of similar area, location, use, or item to those of the concerned asset but does not provide this information to the public. For this reason, individuals have no choice but to personally gather information through real estate agents or by other means, but this is practically impossible.


(2) Disregarding of individual quality Despite the fact that apartments of same location or area can have different sale prices depending on factors such as their located number of floor, view access rights, access rights to sunlight, interior design, and proximity to schools or subways, such factors are not properly taken into consideration and evaluated.


(3) Problems regarding equity between assets/ Inequality between assets Because houses, shopping districts, and land are difficult to evaluate by their comparable sales, most application cases of comparable sales clause are focused on apartments. As a result, apartments have a tendency to be unfavorably treated compared to other assets and there arises the problem of taxation imbalance.


(4) Possibilities of discretionary judgment of taxation authorities There are no specific criteria or standards for what satisfies the condition of 'similarity', and since tax payers do not have access to the data base of the National Tax Service, the transparency and objectivity of taxation can not be guaranteed. As a result, discretionary judgement of the taxation authorities can be feared.


Therefore, the comparable sales clause should be improved as the following:(1) The evaluation system of inheritance and gift assets by comparable sales should be repealed in principle. Especially, the part which views the sales price of comparable sales cases taking place after the happening of inheritance or gift as the market price of inherited or gifted assets should be deleted, since it is difficult and unfair for the tax payer to predict a sales price for a future deal which did not even take place yet.


(2) If this regulation is to be maintained, the system should be improved in a way that sufficient information is given to the tax payers by the taxation authorities. In other words, the system should be improved so that tax payers may accurately identify their inheritance and gift assets by comparable sales before their time of tax return. To be specific, a systematic installation of replying to taxpayer's inquiries with information concerning sales price of comparable sales should be made possible by the taxation authorities.


(3) Even when there are differences in sales price of comparable sales and market price, there needs to be complementary clauses which regard the market price within 30% boundary to the comparable sales price as a regular trade price.

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