자산의 저가․고가양도에 따른 증여세와 양도소득세의 과세 문제

Abstract

「Inheritance Tax and Gift Tax Act」 stipulates that gift tax is imposed over the difference between consideration and market price for the profit from low price or high price disposal of assets. Furthermore, if the act or calculation of inhabitant with capital gains are considered to unjustly reduce capital gains tax from transaction between the inhabitant and specially related person, the capital gains of the relevant taxable period can be recalculated irrespective of the act or calculation of the inhabitant. Therefore, if one transaction simultaneously falls on taxable articles of gift tax and capital gains tax, the issue of double taxation may be caused. In this case, provision adjusting double taxation is partially enacted, but the issue of double taxation still arises. First, the rules that assesses only gift tax must be prepared for low price disposal. Second, it is required to improve law so that when assets are disposed to specially related person, gift tax is also assessed for the difference between consideration and market price like the case where they are disposed at high price to those other than specially related person and the amount, that is, consideration less the value of a donated property should be deemed as capital gains. Third, the rules on the profit of gift in low price or high price disposal of assets should be improved so that they should be used only for transaction among specially related person. Fourth, considering that gift tax has the properties of special income tax and the intent of legislating gift tax system, it is required to impose gift tax for the difference between consideration and market price in the case of low price or high price disposal of assets, but law should be improved so that capital gains tax over negation of calculation in case of wrongful act must not be imposed in double.