기금취득 주식양도에 대한 증권거래세 부과의 법적 문제에 관한 고찰

From 2010, the government has reversed its position regarding the shares purchased with public funds stipulated under the National Finance Act and started imposing securities transaction taxes on the transfer of such shares. The policy change is timed with the expiration of the temporary regulation that waived transfer taxes for such securities under the Tax Favor Limitations Act. In the lead-up to examining the nature of the National Pension Fund as well as the legal impact and significance of the policy change, this article aims to provide the catalyst in bringing to wider attention a set of legal problems concerning the levying of transaction taxes for the securities purchased with the National Pension Fund.