2012년 상속세 및 증여세법 판례회고

The decision issued by court with major verdict of 8 cases on inheritance tax and gift tax during the 2012. 3 cases of rulings by cancellation of the tax dis- position to impose the inheritance tax, 5 cases of rulings by cancellation of the tax disposition to impose the gift tax, the court annulled the original decision and returned 6 cases of total 8 cases. The supreme court decision has issued one ruling on the falsely tax assessment notice of additional tax about cancellation of the tax disposition to impose the gift tax. However, in this article, theses issues are excluded from individual precedents target analysis because of the relative Basic Act for National Taxes or National Tax Collection Act. A close look at precedents of several decisions for this article, the decision of 2011DU10959 is include in the sum of the taxable value of inheritance and amount of property with gift to non-heir from a decedent within 5 years before the day of commencement of inheritance. And, in case of gift by equivalent of interest free loan, the giving period is reasonable to give profits the first day of the loan and the next day of every years on the interpretation of provision. The most meaningful decision is 2012DU3200, because it was very controversial issue regarding the supplementary valuation method before making a regulation about equivalent value of supplementary valuation method to regard market price by amendments of the inheritance tax and gift tax law. This ruling was the first precedent for transfer income tax and double gift tax by high price disposal of assets about preference in income tax principle nevertheless, the ruling was judged regardless of distinct high price disposal of assets. Therefore, this precedent is inconvenienced from judgement in reference of low price disposal of assets. The transfer income tax and imposition of gift tax does not enter into double taxation, irrespectively of the interpretation of law about preference in income tax principle. In the conclusion, the preference in income tax principle has a challengeable issue from decision that is no violation. The decision of 2011DU6899 is also a meaningful decision because it suggested rational interpretation method for enforcement ordinance of inheritance tax and gift tax, and amended current law about employee’s range from con- troversial interpretation. However, the remand after reversal is judged without specific considerations for each issue like the largest shareholder and etc. Such interpretations leave much to be desired. The remand of case is expected to make a rational decision by close examination in the second trial.