초과배당에 따른 이익의 증여 규정에 관한 연구：조세공평의 관점에서

Abstract

[Purpose]Among the provisions on the donation of profits following excess dividends, the items that need improvement from the perspective of taxpayer equity are reviewed. We present problems and improvement plans for similar excess dividends. [Methodology]After examining precedents, authoritative interpretations, and legislative trends on excessive dividends, reviewing the effective scope of the principle of substantial taxation, the necessity of legislative supplementation of individual regulations is confirmed. [Findings]First, in order to consider the legal nature of excess dividends and to improve equity among taxpayers, it is necessary to impose income tax according to the share ratio, and to impose gift tax on excess of the share ratio. Second, when a person receives dividends for class stocks, legislative improvements are needed so that gift tax can be levied on the amount received in excess of the dividends for common stocks with the same ownership ratio. [Implications]Dividends through class stocks with better dividend conditions than common stocks are defined as similar excess dividends, and legislative alternatives to gift tax are presented.