현행 상속세 및 증여세법상 감정가액의 시가 적용에 관한 문제점과 개선방안：부동산의 시가평가를 중심으로

Abstract

[Purpose] Previous studies related to real estate market valuation have only partially dealt with appraised value in the overall tax law or in the overall system of the Inheritance Tax and Gift Tax law, and have not conducted comprehensive and in－depth research focusing on appraised value. The purpose of this study is to find problems related to the market application of the assessed value, focusing on the assessed value under the Inheritance Tax and Gift Tax law, and to suggest improvement measures. [Methodology] Based on literature research methods, this study analyzed the provisions of related laws such as the current Inheritance Tax and Gift Tax law and the Appraisal Act, reviewed theories related to the real estate market valuation system and appraised value, reviewed the contents of previous studies, and analyzed the contents of related rulings, related press releases, etc. were referred to. [Findings] The improvement plan for applying the market value of the assessed value under the Inheritance Tax and Gift Tax law proposed in this study is as follows. First, the dual regulations regarding the application of single and multiple appraised values should be unified into the application of multiple appraised values, and the request system should be changed to a system in which the taxpayer and the tax office independently select each appraiser when conducting multiple appraisals. Second, regulations that recognize retroactive appraisal must be clearly introduced into the Inheritance Tax and Gift Tax law, and regulations must be established to unify the base date for retroactive appraisal and the price calculation of the appraised value within the valuation period as the valuation base date. Third, there is a need to supplement the shortcomings in the designation system for market－disrecognized institutions. First, the target for designation as a market－disrecognition agency should be revised to cases where the original appraised value is less than 80/100 or exceeds 120/100 of the re－appraised value. In addition, the appraised value subject to application must be limited to the newly appraised value for inheritance tax or gift tax purposes. In addition, when reappraisal is conducted for the purpose of verifying the appropriateness of the original appraised value, the price calculation base date must match the price calculation base date of the original appraised value. [Implications] As seen in the National Tax Service’s recent appraisal project for non－ residential real estate, the importance of appraised value is being highlighted, and this study confirms that there are many areas that need to be improved in the system in relation to the application of market value to appraised value. It is necessary to contribute to the development of the real estate market valuation system under the Inheritance Tax and Gift Tax law by rationally improving the system related to appraised value.