피상속인 및 상속인에 대한 과세 ―미실현이익에 대한 과세를 중심으로―

Review of Inheritance Tax System―focused on unrealized capital gain―It is not deniable that both of inheritees' unrealized captial gain concerning their death and heirs or heiresses' inheritance benefit are necessarily subject to tax. Particularly, although it is generally considered difficult to impose tax on unrealized capital gain, unrealized capital gain should be subject to tax if untaxable causes are eliminated. In reality, we can rarely see that taxes are imposed on unrealized capital gains and inheritance benefit at the same time. This mainly comes from competitions between countries, importance of capital roles, or capital markets' liberalization. However, at least, it is possible to make conclusions thatⅰ) it is difficult to find logical background of not imposing tax on unrealized capital gains when a tax payer is dead；ⅱ) it is no doubt to impose tax on profits of inheritance；ⅲ) estate tax system has to be considered as tax imposed on not inheritees but heirs/heiresses；and ⅳ) even though heirs/heiresses or inheritees could get tax benefits, their benefits from the exemption should be proved to pursue equity among tax payers in long term