현행 「상속세 및 증여세법」상 유사 매매사례가액의 시가적용에 관한 문제점과 개선방안에 관한 연구

Abstract

Inheritance and gift tax is too much uncertain aspect as a tax requisition and also is embroiled in controversy of unclear analysis about rating regulations of property or types of gift taxation by gift taxation method of complete comprehensive system introduced since 2004. On this study, focusing on the estate assessment about 「The Inheritance and Gift Tax Law」 is controversial in the current evaluation system, it is intended to research and suggest improvement plan analyzing the current status of application and trouble concerning similar transaction prices, particularly analyzing determinant of lose a suit could not keep up the authority of taxation due to frequent conflict between taxpayer and state. Therefore, it should be developed system can ask for information of transaction prices of similar asset for the position of taxpayer to secure conducting faithful and legitimate tax obligation, immediately introduce counselling request system of assessment method of peruse data of transaction prices which is monopolized from national taxation services limited on an object of report on the inheritance and gift tax, and needs improvement including standard market price intimates in proximity into market price to resolve a wide difference of taxation burden by supplementary evaluations with similar transaction prices.