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상속세 및 증여세법상 증여개념의 적용범위와 한계

A Study on the Application Range and Limit of the Concept of Gi ft of the Estate and Gift Tax Law

세무학연구 v.34 no.1 , 2017년, pp.9 - 33  
윤태삼, 양인준
초록

Since Act No. 7010 amended on 2013. 12. 30., the estate and gift law has defined its own concept of gift. It has been studied for each classified group of illustrative regulations of gift whether the concept of gift of the estate and gift law can be the independent and sufficient ground of gift tax.The followings have been assured through analyzing the concept of gift of the estate and gift law.① Donor must have had the property(Or the property will be vested in the donor). And the property should be transferred from donor to donee. ② The transfer of some property which is caused independent of or against donor's intent doesn't become a taxable gift. ③ If the meaning of ‘indirect way’ of the concept of gift of subparagraph 6 of Article 2 of the existing estate and gift law is determined through the contents of ‘indirect way’ found in classified groups of illustrative regulations of gift which can be included by or correspond to the concept of gift of the estate and gift law, it can be considered to be confirming the meaning of ‘indirect way’ of the concept of gift within the system of the estate and gift law, so that not to severely violate legal stability or predictability. ④ Nevertheless, if the contents of ‘indirect way’ found in classified groups of illustrative regulations of gift contain many steps or a complicated process above a certain level, such a ‘indirect way’ can not be included by or correspond to ‘indirect way’ of the concept of gift of the estate and gift law. ⑤ The contents of gift by increase of property as a definition with respect to illustrative regulations cannot be found.It has been studied by utilizing the concept factors of gift of the estate and gift law which are found in this research whether the concept of gift of the estate and gift law can be the independent and sufficient ground of gift tax for the deals or transfers which are not included in each classified group of illustrative regulations of gift. The conclusions are as a following table.(table - Refer to original file) * The regulation about gift of insurance money is a regulation of deemed gift.

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