증여의제규정을 통한 일감몰아주기 과세의 타당성 검토

When a taxable gift in the form of cash, stocks, real estate, or other tangible or intangible property is made, the Gift tax is usually imposed on the donee in Korea. A gift is "Any transfer to an individual, either directly or indirectly, where full consideration (measured in money or money's worth) is not received in return". Nowadays, business transactions between related parties of the controlling shareholders of the family-controlled conglomerate have used for tax avoidance. So, Korean government has enacted the deemed gift tax provision in 2010. Public opinions regarding inheritance taxation have focused on imposing strong sanctions on an irregular inheritance process. The deemed gift provision has enacted to eliminate transactions between related parties of the controlling shareholders of Chabul. The deemed gift provision will pose a serious legal problem. Moreover, it is argued that the Deemed Gift Tax provision itself is unconstitutional. This paper explores Legal Issues arising from the Deemed Gift Tax Provision.