미국 세법상 계획기부의 과세 쟁점과 그 시사점

Although the term of planned giving has been broadly used in recent years, there are few academic researches on it based on a legal review, especially a tax law review. This study thus set out to review the major ways of planned giving in the American tax law and their taxation issues and compare the American case with the current state of South Korea, trying to obtain some implications. The study reached the following conclusions：First, there is a need to expand the scope of contribution since the concept of giving has been extended further to include giving with a benefit. Second, it is also needed to recognize gift of appreciated property more broadly and regard the time of deduction as the time of property contribution. The scope of appreciated property can be set according to the examples of property of bonds for payments of taxes stipulated in section 29 of Framework Act on National Taxes. The time of contribution deduction was set to be acknowledged in the tax year when the property was contributed and be reported via filing for corrections when there was such an act as dealing with the property later. Third, the regulation of imposing an inheritance tax or gift tax when contributors or inheritors receive benefits from the contributed property should be revised to impose no such taxes when it is a small amount, a low percentage, or accidental. Fourth, a variety of contribution products should be recognized through the arrangement of tax law regulations so that contributors can make a contribution according to their circumstances and situations. Finally, public trust setting should be made relatively easy since there are active uses of trust-based contributions such as CRT. It is also required to set a policy direction toward a strong demand for transparency in fund management in the tax law.