상속으로 인한 지방세 납세의무승계제도

Abstract

[Purpose]Article 42 of the Framework Act on Local Taxes stipulates the succession of the tax obligation due to inheritance. This system existed in the Local Tax Act from the time the Local Tax Act was first enacted. Under the Local Tax Act, the tax liability inherited by an heir is limited to the property acquired through inheritance. Local tax officials need a variety of data to determine the extent of property acquired through inheritance. However, it is currently very difficult for local tax officials to obtain such data due to the uniqueness of the local tax structure and the incompleteness of relevant legal provisions. [Methodology]This paper was basically based on literature research. In addition, interviews were conducted with local tax officials to understand the actual situation. [Findings]It was found that there was a practical problem in collecting the tax in arrears with the heir’s own property. In addition, it was found that there are institutional difficulties in accessing tax information necessary for local tax officials to operate the tax obligation succession system due to inheritance. [Implications]A unified guideline on the collection of tax arrears is needed, and system improvements related to access to tax information are needed.