조세법과 형평법의 조화 - 민법상 한정승인제도에 있어 조세법률주의와 실질과세원칙의 조화를 중심으로 -

Abstract

The purpose of this paper is to point out the issues arising from the relationship between taxing regulations and limited authorization regulation. However the specific goal is to seek a harmonious interpretation of legal tax policy and egalitarian tax policy as well as practical tax policy. This can be summarized as the issue of taxing regulation and equality regulations. Reflecting from the actual legal tax policy, egalitarian tax policy and practical tax policy, duties levied on inheritance, profit from succession and acquisition should all be categorized as 'expenses on inheritance' on civil law article 998 section 2 as 'expenses required for management and liquidation fee'. If so, above mentioned duties are 'successee payable' under civil law article 1028, therefore payment duty will be borne within the range of inheritance property acquired by the limited successor herself. This interpretation seems to be a harmonious interpretation of taxing regulation and equality regulations. However this issue will have to be resolved at a fundamental level through legislation. Which means, that in order to prevent the inconvenience of having one's rights be protected through court decision with regards to duties already levied, the legislation of following regulations will be necessary. First, to enable filing claiming for refund on duties that are paid in excess of inherited property within a certain period(3 years) from the point of inheritance, when duties are levied to the limited inheritor in forms of inheritance, profit from succession and acquisition duties.Second, by coming up with relevant regulations within basic national tax law etc. to limit the levying within the price of the inherited property by the limited inheritor through interpreting the tax duty as the payable for successee, seeing inheritance to be the cause in the case of limited inheritance authorization