상증세법상 간주상속재산으로서 생명보험금에 관한 세법상 쟁점

Abstract

Life insurance money belongs to the beneficiary's own property and are not included in inherited property under the Civil Act. However, since there is no reason to see it differently from inherited property in economic substance, considering the principle of substantial taxation and taxation equity, Article 8 of the Inheritance Tax Act stipulates that if the ancestor is a policyholder or not a policyholder, but actually pays insurance premiums, it is due to the death of the ancestor Inheritance tax is levied on life insurance and death insurance payments received by heirs or third parties other than heirs as deemed inherited property. Even if a person who has given up inheritance civilly receives life insurance money, he or she can become the counterparty of inheritance tax under the tax law. Inheritance tax may be imposed on third parties based on Articles 3-2 and 8 of the same Act. The Supreme Court and the Constitutional Court have determined that Article 8 of the Inheritance Tax Act, which regards life insurance money as inherited property even if it falls under the heir's own property, is reasonable in terms of taxation equity and does not violate the principle of substantive tax law or the principle of guaranteeing property rights under the Constitution as constitutional. there is. On the other hand, it is reasonable to understand Article 34 of the Gift Tax Act as a basis for gift tax, in which the premium payer and the insurance beneficiary are not the same person as the heir, and the premium payer is deemed to have donated an amount equivalent to a certain range of insurance money to the insurance beneficiary. Under the current law, even if an insurance beneficiary who has received life insurance money incorrectly reports and pays it as gift tax, it is difficult to be exempted from penalty tax on inheritance tax. Therefore, it is necessary to prepare a regulation to reduce disadvantages in the inheritance tax for taxpayers.