상속부동산 양도에 따른 양도세 부과에 관련된 몇 가지 문제에 대한 소고

Recently, Korea's National Tax Service(hereinafter, NTS) made inappropriate administrative dispositions in imposing transfer income taxes on transferors of inherited real estates, as exemplified in cases such as 2013Goodan14576 and 2013Goodan9628. This article intends to criticize such NTS position shown in the cases mentioned above, focusing on two issues as follows: First, in the cases mentioned above, NTS rejected retroactive market price appraisals on the ground that it is not made within the six months window period. However, this article criticizes that this NTS position is in conflict with the Supreme Court's decision 2010Doo8751. Second, while calculating gains on transfer in the cases mentioned above, NTS applied publicly announced land price to acquisition price and applied actual transaction price to transfer price, producing larger than normal amount. However, this article points out that such NTS practice is not in harmony with the Income Tax Act, Article 100. In addition, this article deals with a specific issue arising from the 2013Goodan9628 case, i.e., "Between renunciation of inheritance and qualified acceptance which is the better for inheritors in terms of transfer income taxes in a case where the real estates, which the predecessor owned in a state of insolvency at the time of the commencement of inheritance, are expropriated by the local government afterwards?" This article indicates that under certain conditions, renunciation of inheritance is the better choice to avoid transfer income taxes.