상속세 및 증여세법의 완전포괄증여규정과 개별예시규정을 중심으로 한 해석론

A Study on the Defying of Debates Focus on Regulations for Comprehensive Gift & Individual Illustrative Regulations of Gift Tax Code Section 2(3) under the current estate and gift tax law provides that “under this law, a gift means the increase of another person's property through the gratuitous transfer (including very low price offer) or contribution of tangible or intangible assets without any consideration by direct or indirect methods." Code Section 2(4) prescribes illegally decreasing the estate and gift tax through a third party or action or transaction. Additionally the estate and gift tax law is composed with the illustrative regulations in the Code Sections 33 and 42. The purpose of this research is to focus on analyze the criteria arising from coexistence of comprehensive gifts regulation and each illustrative regulation under the estate and gift tax law. This concrete researches are composed of what is the legal position of Code Section 2(3)(4) of estate and gift tax law system and the mutual relationship, the theoretical range and the concrete action or transaction’ features of comprehensive gifts regulation, whether the economically rational action or transaction is liable to taxation and whether action or transaction which don’t satisfy the conditions of each illustrative regulation under the estate and gift tax law is liable to taxation directly on the basis of comprehensive gifts regulation.