배우자 상속공제와 적용요건에 관한 연구

As to Inheritance Deductions for Surviving Spouse, the provisions of Article 19 (1) of Inheritance tax and Gift tax Act says the actual amount received through succession by a spouse, from the death of a resident, shall be deducted from the taxable amount of inheritance taxes. But in case that such amount exceeds 3 billion won, the limit shall be 3 billion won. The provisions of Article 19 (2) shall be applicable only to cases where the inherited property is distributed (in case where requiring the registration, entry, or change of holders, limited to those finished with the registration, entry, or change of holders) and the inherited property of the spouse has been returned not later than the date on which 6 months elapsed from that next to the deadline to file a tax base return of inheritance tax (“period to distribute the inherited property of a spouse”) under the provisions of Article 67. That in case where it is impossible to distribute the inherited property of a spouse not later than the period to distribute the inherited property of a spouse due to inevitable reasons prescribed by the Presidential Decree, and where the inherited property is distributed and reported not later than the date on which 6 months elapsed from that next to the period to distribute the inherited property of a spouse, the report shall be regarded as having been made within the period to distribute the inherited property of a spouse. However, the Constitutional Court sentenced on 31st of May, 2012 that in the case where there are unavoidable reasons, such as, difficulty in dividing the property among heirs within the time limit specified for deduction, it is violation of civil right to deny the spouse appropriate deductions. Therefore, the inheritance and gift tax law was amended on January 1, 2014 to read as follows in accordance with the Constitution. If the inherited property of a spouse is divided and a report thereon is filed by no later than the date on which six months elapse from the date immediately following the division deadline of the inherited property of a spouse (where the tax basis and amount of tax under Article 76 are decided after six months from the date immediately following the division deadline of the inherited property of a spouse, it refers to the date of such decision) since it is not possible to divide the inherited property of a spouse by no later than the division deadline of such property due to any inevitable ground prescribed by Presidential Decree, the inherited property of the spouse is deemed to have been divided before expiry of the division deadline of the inherited property of a spouse: Provided, That the aforesaid case shall be limited to such cases where an heir reports the inevitable ground to the head of the tax office having jurisdiction over the place for tax payment by the division deadline of the inherited property of a spouse. But, there are still areas for improvement in the legislative. Therefore, there are many ways to envision a system that can ensure the interests of taxpayers, such as the penalties for false filing a return on tax base, the extension of the deadline filing a return on tax base, the clarification of the spouse who inherits deductible in case of co-inheritance which is not split, the expansion of unavoidable circumstances, the improvement of request for correction, etc. The purpose of this study is to argue that with respect to spousal inheritance deductions and a reasonable legal improvements under which the deductions should be made when inheritance taxes are imposed on spouse succession shares. In this case, it shall be limited to a case where the successor makes a report of his cause within the period to distribute the inherited property of a spouse to the head of tax office having jurisdiction over the place of tax payment.