상속포기자가 받는 생명보험금 귀속문제에 관한 입법론적 고찰

The government newly established the clause 2 of article 24 of the Basic Law for National Taxes at the end of 2014 that heirs who declared the renunciation of inheritance can’t receive the death benefits of which the premium was paid by the decedents unless the heirs succeeded the tax obligation of the decedent which levied or will be levied. But we think that this article has some significant problems with regard to the people’s property rights. In this paper, we reviewed the backgrounds and reasons of the decision of Tax Tribunal cases which became the direct cause of the establishment of the article, the history concerning the article of the Civil Law and the related tax laws, and the Supreme Court’s precedents. We tried to suggest a complementary legislative measures based on this analysis. In conclusion, we think that this newly established article can infringe on the basic property right and right for living of poor tax payers who are not related on the inheritance of wealth through some expedient methods. Therefore, we consider that complementary legislative measures are necessary such as introducing a type of deduction system as in the Inheritance and Gift Tax Law, or setting a limitation below a certain amount in succession of tax obligation stipulated in the article 24 of the Basic Law for National Taxes. Finally the results of this research are expected to be considered as a policy alternative for the tax authority in improving the tax system.