자산의 유․무상 혼합거래 등에서 발생하는 유형별 조세문제와 개선방안―양도소득세 및 상속세․증여세와의 관계를 중심으로―

This study limited to imposing tax issues occurred from assets' paid transfer and free transfers, and regards 3 types of transactions having been issued recently as research objects. Problems in applying the law and legislative improvement displayed by research results are same as follows. First, in relation with recognizing issues on the market price of retrospective appraisal value, the study suggested it into 3 matters such like whether to recognize inherited and gifted assets after fictitious acquisition date as the conversed acquisition value, retrospective appraisal value has to be adjusted to inherited․gifted assets, and what is the problem in case of adjusting it. The improvement includes contents of supplementing Article 163 Section 9 of Income Tax Act, Article 76 of Inheritance Tax and Gift Tax Act (hereinafter, Inheritance․Gift Tax), and Article 26-2 of Basic Act for National Taxes. Second, if intending to impose gift tax to low-price transfer and high-price acquisition between persons who do not belong to special relationships according to Article 35 Section 2 of Inheritance․Gift Tax, ‘reasonable cause’ has to be proved. As shown at written judgements, ‘reasonable cause’ was different by cases, and so this study looked into a point that judgement based on comprehensive facts was very important. Therefore, transparence of applying laws and securing unity are necessary by regulating judgement standards shown at judical precedents etc to basic general rules and enforcement standards because whether certain case corresponds to Article 35- Section 2 of Inheritance․Gift Tax is very important from aspects of taxpayer’s economic transactions, predictability, and legal stability. Thirdly, though regulating objects by Corporative Tax Act and Inheritance․Gift Tax Act are different, there are differences in each tax law of current Corporative Tax Act and Inheritance․Gift Tax Act in regulating the concept of market price. In the reviewed case, there are adverse criticism in legal principles whether the market price can be substituted by adding money due as of appraising date to formed premium-equivalent value on close similar building. As transactions of these types could occur variously, rational revision on Article 51-Section 2 of Inheritance․Gift Tax Ordinance is required. Problems of imposing taxes from asset's paid, free transfers are high in occurring frequency, and its meaning is great in the concept of comprehensive on gift tax, and also belong to the field of affecting a lot of influences to taxpayers. In this sense, establishing tax standards that prevent troubles with taxpayers accompanied by applying laws of tax authorities in advance and enabling uniform applications together with transparence of tax administration are more essential than anything else.