주식 명의신탁에 따른 증여의제제도의 개선방안

Abstract

As for Article 45-2 of the Inheritance Tax & Gift Tax Act on deemed donation of stock registered under a third party’s name, an endless controversy over unconstitutionality thereof has been endlessly raised, and besides, many problems have been pointed out, such as a lack of basic attributes as a gift tax, violation of the principle of self-responsibility, a lack of equity with the sanction on title trust on registration upon a real estate, and dual sanction like the sanction on tax avoidance coupled with the imposition of gift tax. Although a title trustee unavoidably lends a title by a title truster’s actual compulsion, etc. the tax authorities impose a gift tax equivalent to the maximum 50% of the price of stocks, which are under title registration in the name of a title trustee, on the title trustee under the pretext of the responsibility for getting the title as a sanction, which is obviously a matter difficult for the general public to easily accept or understand, apart from a discussion about its unconstitutionality, or constitutionality. It’s possible to expect spontaneous, faithful tax returns and tax payment when a taxpayer think a tax has its real value and legitimacy. Therefore, concerning the gift tax on deemed donation of stock registered under a third party’s name, endless lawsuits are filed by the taxpayer who find it difficult to accept the imposition of gift tax. and consequently, realities are that the tax authorities and lawsuit judgment agency are incurring the increase in workload while a taxpayer is wasting time and expenses. Hereupon, it’s necessary for a lawmaker to improve the regulation specified in Article 45-2 of the Inheritance Tax & Gift Tax Act by the roots, which fails to produce tax revenue effect anymore, lacks the real value as a tax be that as it may be, and causes a ceaseless dispute. The regulations on title registration of stock under a third parson’s name should be employed on those who try to evade the tax burden which will be imposed on them according to the principle of self-responsibility on sanctions, and sanctions need to be improved to make it possible for them to be executed in keeping with the size of evasive tax burden.