상속포기자의 상속세 납세의무에 관한 연구 ―생명보험금의 납세의무 승계를 중심으로―

Abstract

In relation to inheritance, in civil law, when inheritance is initiated due to death, it is usually succeeded to the heir in accordance with the regulation that inherits comprehensive rights to all property except for transferring to the superheirs. However, under section 1019 of the Civil Code requires simple approval, limited approval, or waiver within three months from the date of the commencement of inheritance, because this may result in excessive debt against the heir’s will. Among the inheritance tax requirements in Korea, Article 24(2) of the Framework Act on National Taxation was newly established at the end of 2014, so that heirs who gave up inheritance could not receive death insurance premiums. The former is a tax law that differs from the abandonment of inheritance in the civil law due to the addition of pre-gift property to inheritance, and the latter is not an “inherited property” paid by the supervisor at the Joint Tax Tribunal (2011.11.15.) and the Supreme Court (2013.12.23.). Among the newly established regulations in the Framework Act on National Taxes are regulations that do not match the concepts of insurance money, heirs, and inherited property, which are defined in the Inheritance and Gift Tax Act. This could lead to excessive taxation in order to secure tax bonds by the taxation authority or to succeed the tax obligation of the heir, which could be an infringement of property rights, the basic right of the heir. In addition, it is somewhat difficult to organize the creation of a few more lines of legal regulations to judge that the payment of insurance premiums has been made over a long period of time to prepare for uncertain accidents in the future. Therefore, legal supplementation should be made to increase the legal stability and predictability of the people by setting the amount of insurance money, such as the eight-year period for payment of insurance premiums or the law against illegal solicitation. Next, in Korea, where inheritance is tax-free, it is tax-free to impose inheritance tax obligations on inheritance property, but the inheritance tax is not deducted at all compared to the inheritance approver. It will be able to solve it. Finally, the new regulation stipulates inheritance of inheritance tax obligations when certain conditions are met, such as the heirs’ avoidance of tax obligations, based on the inheritance of the heirs.