우리나라 배우자 상속공제제도에 대한 연구

If it is considered from the perspective of the Construction that deduction for succession is recognized with respect to the succession of properties between spouses, it can be interpreted as the concrete content to guarantee material satisfaction of the right to pursue happiness by surviving spouses and the right to live like a human being. It is because alleviating burdens on the succession of properties between spouses can also guarantee the pursuit of happiness for surviving spouses. However, with respect to the concrete method and limit to alleviate the burdens, it is still controversial whether it is fair. As of now, Korea is implementing the system that the deduction amount of a spouse is limited to a maximum of 3 billion KRW, and a minimum of 500 million KRW is deducted. Therefore, there have been disputes among scholars as to the limit of deduction amount of spouse depending upon yardsticks of equity. Recently, some tax scholars have made an argument that spouse deductions should be also recognized for de facto marriage spouses. The purpose of this thesis is to argue that with respect to spouse deductions, there should be a consensus as to the legal bases under which the deductions should be made when succession taxes are imposed on spouse succession shares, and that a deduction limit should be established in compliance therewith. Also this thesis proposes the problems of the current system that spouse successions are recognized even though a spouse has not received any succession of properties, and the improvement methods therefore, and excludes the argument that spouse successions should be also recognized for de facto marriage spouses. For the bases of the arguments, taking into account the relations with the Civil Code, this thesis seeks to focus on and describe legal problems for the succession rights and the rights for division of properties.