조세정의를 위한 서화·골동품의 합리적 과세방안

Justice of tax is the element the process taxation and sincere tax payment as an important indicator to achieve the fair society. Process taxation principle, is seen as the realization of the principle of equality of the Constitution, a process taxation issues between the work of art and antique of the Income Tax Act on taxation and other income is on the rise. In previous research, it has issued a research results in terms of tax Support for the activation of the document, antique market. The taxation issue of the work of art and antiques from 1990 been pushing the enforcement period keynote that is developing inhibition of the work of art, antiques market 2013.1.1. It is taxed as business income and capital gains of the Income Tax Act from. However, activation of the work art and antique market using the tax system on the income tax law, because there is a certain limit, calligraphy, antique of tax haven between the tax system, slipped to tax evasion and bribe means, speculation means of assets, underground transition to economy, it is necessary to discuss about the current Income Tax to solve the problems such as transaction information obscure. Therefore after you have defined the concept of the work of art and antiques, South Korea and the United States, England, consider the taxation system and the doctrine on the Income Tax Act for the document, antique, such as Japan, individual holdings document, antique of transfer income tax levy, document of business creator income tax of taxation, rationalization of taxation of other income of the document, antique, establishment of basis taxation principle, to strengthen the fair taxation and tax investigation, we have taken a reasonable improvement of legal issues, such as tax avoidance regulations.