한국 증여세제의 중요현안과 과제

Abstract

This article aims at the current legal issues on gift taxation in Korea. Gift taxation is very dramatically increasing in Korea. In 2005 Korea has introduced a fully comprehensive gift tax in korean Inheritance and Gift tax(KIGT) law. The legislative purpose was to prevent an anomalous shift of wealth without cost. But fully comprehensive taxation can violate the principle of substantial legislated taxation. And also it can incapacitate the principle of proportionality. According to Dworkin and Alexy collision of principles must be settled by the legislator. In my opinion the so-called ‘sample provisions of KIGT’ means the legislative settlement. Gift taxtion which is based only upon § 2 Ⅲ KIGT is prohibited. The legislator must do his best to give more transparency and predictability to tax payers. Comprehensive taxation sets a limit on the rule of law. Type-making is also limited in a reasonable boundary of a social consensus. In 2013 the trend of comprehensive taxation is more consolidated. It is time to make an in-depth study on comprehensive gift taxation.