소득세법상 인적공제제도의 문제점

The current global income exemption system is under criticism for being too complicated and lacking consistency among different global income exemptions. Furthermore, it allows arbitrary discrimination on matters such as whether or not to apply global income exemptions and the amount of exemptions on the ground of different income types, and brings about an argument that as a personal exemption falls far short of the minimum living expense to meet basic living conditions, it is against the Constitution. Thus, it is necessary to make a complete change to improve the problem of global income exemption system. To propose a concrete measure to legislatively improve it, it is as follows:First, it is necessary to reform the basic exemption in personal exemptions and to simplify the global income exemption system focusing on the basic exemption Second, if some items such as additional exemption for multiple children and special exemptions are to be left as before, there should not be any difference between different types of income. It should be changed to equally apply the exemptions provision to all types of taxable income. Third, regarding the purpose of the global income exemption system, there is no rational basis to limit the global income exemption system to taxpayers with global incomes. It should be corrected to allow an exemption for retirement incomes and capital gains. Fourth, as for a separate taxation on financial income, it should be corrected to permit taxpayers to choose between a separate taxation and a integrated taxation