영농자녀 증여세 감면규정의 타당성 고찰

Abstract

The exemption of gift tax on farmland, etc. to which farmers receive gifts, provided in Article 71 of the Restriction of Special Taxation Act, falls under the tax law implementation tools of the principles of Land to the tillers principle as clarified in Article 121(1) of the Constitution. The purpose of this special tax provision is to facilitate smooth agricultural succession, especially to promote generational change in the agricultural sector. The research suggests ways to improve the problem after examining whether the regulation on the exemption of gift taxes for farm children was enacted to produce tax legal effects in accordance with its original purpose. First, it is confirmed that fairness between the targets of exemption is not secured through standard land official land prices, so adjustments are needed. Secondly, it is not particularly effective to set an additional area limit for each gift property with a five-year reduction limit of 100 million won, and it is appropriate to abolish the area limit set forth in Article 71(1)(ⅰ) of the Restriction of Special Taxation Act. Thirdly, it is necessary to revise the scope of the relationship between farmers and children, from the current direct descendants to brothers and sisters. Fourth, among the criteria for direct farming, the Supreme Court's precedent is appropriate, which divides “full-time employment” and “more than a half of agricultural work” according to literary interpretation. The meaning of “agricultural work” should be interpreted narrowly as work involving manual labor. On the other hand, related regulations need to be revised so that the same members of the household are treated as “self-labour” in principle. Finally, Article 71(3) of the Restriction of Special Taxation Act must actively consider carrying forward and abolishing taxes in light of the purpose of the regulations on the exemption of gift taxes for farm children.