증여세 완전포괄주의 시행에 따른 문제점과 개선방안: 시행이후 새로운 과세사례를 중심으로

Abstract

This study analyzed the new taxation examples after the introduction of the all inclusive theory in the gift tax, suggested problems and improvements, and searched for the desirable measures on the gift taxation along with the all inclusive theory. The results of this study are as follows. First, the market price in the transaction with non-special relationship party should be computed with rational method, high rate capital gain tax for the management premium of market price equivalent should be levied, and therefore tax equity should be realized according to the ability to pay tax. Second, the examples for the gift of income by the transaction with the special relationship corporation should be additionally included in the gift tax law, and regulation on the computing income for the income generating corporation with non special relationship corporation generation income should be included in it. Third, it is necessary that the date of asset value increase generated from the contribution of other party, fraud, and the other dishonest methods should be regulated clearly. Fourth, the gift of income from the loan with on cost prescribed clearly in the gift tax law, but computing rules on the income from the loan free of cost with non special relationship party doesn't exist, therefore it is necessary that the regulation on it should be added to avoid unnecessary tax conflict.