부부간 증여취득에 의한 취득세의 연구

Abstract

In order to raise the issue about problems of the acquisition tax from gift between the married spouses and propose remedies, this theoretical study has been conducted examining the current regulations and cases. The research results show that gift between the married spouses while maintaining the marital status does not have benefit from lower tax rate or tax deduction, which is different from the property division after divorce. In addition, in case of property division after divorce, a discriminating taxation seems to be conducted without reasonable ground on the couples that made a specific contract about couple’s property or adopt independent property ownership practices. This study proposes the following remedies for the above－mentioned problems. First, gift between the married spouses should take into account the inherent share of the spouse who does not own the property. Hence, the acquisition tax should be levied at the special rate, which is in the similar range of the spouse deduction for gift tax. Second, the separation of the property in divorce cases should be regarded as the realization of the share. In this regard, it is reasonable to charge the tax rate on the basis of the separation of the shared property. In case the property for separation is in the category of heavy tax rate, it should be excluded by making clear the pertinent regulations. The remedies proposed on this study are based on the idea that the acquisition tax for the inherently identical property should not be levied in a discriminating manner or on the unreasonable ground, which is expected to lead to the fair tax systems.