상속세 과세가액 산정방식 개선방안：의료비 등 차감을 중심으로

Abstract

[Purpose]This study aims to suggest ways to improve the Inheritance and Gift Tax Act by addressing whether medical expenses incurred by an heir for a decedent are deductible expenses. [Methodology]We will discuss the current status of inheritance tax in Korea and the reform of inheritance tax, and conduct research through analysis of precedents and case law. [Findings]First, it would be appropriate to clarify the requirements for proof of medical expenses paid by the heir for the decedent and deduct them from the value of the inheritance. Second, the medical expenses to be deducted should include medical expenses paid to medical institutions, pharmaceutical expenses, additional supplies, and caregiver expenses. Third, it is necessary to clarify the receipts for the medical period as proof of deductible medical expenses, and it would be appropriate to utilize the method of recognizing the maximum amount per day as a limit, since it is still difficult to prove the care expenses. Fourth, it will be necessary to find a way to eliminate the duplication of deductions for medical expenses for basic deductibles under the current income tax law. [Implications]Improving Article 14(1) of the Inheritance and Gift Tax Act will improve taxpayer predictability and reduce unnecessary disputes between tax authorities in the face of a rapidly increasing number of elderly people and deaths.