상속세 과세방식 전환 시 법제도적 개선방안 연구－위장분할 방지를 중심으로－

The method of acquisition tax of inheritance can be mainly divided into the taxation method onbequest and the taxation method on legatee. Our country is adopting the taxation method on bequestfrom the time of introduction. The taxation method on bequest has been implemented continuouslyfrom 1950. By the way, from the viewpoint of dispersion of wealth, the taxation method on legatee is thecorresponding method according to the payment ability of taxpayer as it is said to be the ability－topay－principle of inheritor rather than the taxation method on bequest. Merely until now theconversion into the taxation method on legatee has not been realized owing to the possibility of taxavoidance such as the camouflage partition, etc. in reality. The conversion into the taxation methodon legatee has been judged to be possible as the precautions for the possibility of tax avoidance hasbeen supplemented considerably at present, the revisions of law have been proposed on the assumptionof conversion into the taxation method on legatee according to this. The revision plan for theprevention of camouflage partition when the current taxation method on bequest is converted into thelegatee is as follows；First, in certain case, it is necessary to the have the regulation estimating the inherited property asthe camouflage partition. Second, the tax method of legal share conforming to the example of Japanshould be introduced in case the inherited property is not divided or the place of use is unclear asthe disposal payment of inherited property or the withdrawal amount of ancestor. Merely, theopportunity to correct as the revised report or the claim for rectification system after the death shouldbe placed to prepare against the unexpected death or the dispute among inheritors. Third, theimposition exclusion period should be extended. Fourth, the additional tax on an understated reportby the individual inherited property the person with liability to taxation is reporting should be imposed. Fifth, the penal provisions (the invalidity, the penalty, the enforcement fine and the punitive provision) with the same degree as “Act on the Registration of Real Estate under Actual Titleholder’s Name”in the “Act on Real Name Financial Transactions and Guarantee of Secrecy” should be established. Finally, the relevant system for the prevention, the reinforcement of camouflage partition using thepublic juridicial person should be organized. Even though the conversion into the taxation method on legatee has been discussed in the academicworld and business, etc. there is the meaning of this study in the point that more concrete legal,institutional and administrative plan for the legal concrete content or its basis and the prevention ofcamouflage partition have been proposed when it has been converted.