부동산상속･증여세에 관한 소고

Since real estate tax policy is closely related to real estate, it is important to identify the characteristics of real estate and establish a real estate tax policy. There are many types of real estate tax that are levied on the assets that human beings make on the land which is a limited space, but real estate inheritance and gift tax are very important part of the national tax. In order to be taxable, differential taxation should be done according to the income level, and the equity and efficiency of the tax should be maximized. The inheritance tax and gift tax are levied before the property is free of charge. Inheritance tax has inheritance tax imposed on property left by death and inheritance tax imposed on property received from deceased person. The gift tax is levied on the free of charge basis between living persons. Inheritance and gift taxes play a role in reducing unequal distribution of wealth and inhibiting the concentration of wealth. The economic effect of inheritance tax and gift tax is to encourage the use of legal arrangements that minimize property planning and taxation. There are also effects on the company's financial structure and activities, which arise from two problems. One is the assessment of the value of property for tax purposes. Asset valuation creates the same problems as valuation of other assets. Another is that liquidity issues are an important consideration for asset planning because they are forced to liquidate assets for tax purposes. The tax burden on the gift tax relatively higher than the inheritance tax can be a factor that slows down the transfer of assets from the elderly to the younger age. In addition, the gift within 10 years before the death is regarded as inheritance and the inheritance tax is charged. Even though the gift tax already paid due to the high tax burden is higher than the inheritance tax to be paid, the parents who do not refund the tax will not be able to pay a high level of tax due to the child's great wealth. I think there is plenty of possibility. Therefore, if the tax burden is different due to the fact that the asset transfer time differs from the same asset transfer, it may cause distortion of the asset transfer act to lower the tax burden and may cause unnecessary social costs, so that the burden of inheritance tax and gift tax There is a need to improve the system so that it is similar. It is also necessary to review the unification of taxation methods of inheritance and bestowal. In addition, it is thought that improvement of the deduction system should be improved so that the deduction amount of the inheritance tax and the gift tax is similar, and the taxation of the inheritance tax and the gift tax should be lowered to facilitate the transfer of assets.