상속세 연대납부의무에 대한 연구 ―정당화 근거 및 법적 성질을 중심으로―

The purpose of this study is to examine justifying ground, legal nature, and scope of the joint obligation for inheritance tax payment(‘JOITP’) of co-successors(heirs and legatees) in “Inheritance and Gift Tax Act(‘IGTA’)”. This study reached the following conclusions. The JOITP is different from Joint and Several liability(JSL) under “Framework Act on National Taxes (‘FANT’)” on the ground of justifying. The justifying ground of the JOITP is the possibility of participating management and disposal, division of jointly- inherited property by co-successors(possibility of participating by co-successors, ‘PPCS’). The JOITP is similar to the joint guarantee under the civil law. The JOITP has appendant nature, but does not have supplementary nature. However, there is a supplementary nature of claims for tax obligations. The purpose, justifying ground, and legal nature of JOITP are distinguished from those of the successor him or herself’s original inheritance tax obligation (‘SOITO’)imposed on inheritance inherited by the successor. Therefore, the scope and limitations of JOITP must be discussed independently, distinguised from those of the SOITO. It is not justified and void against the Constitution for co-succcessor to bear JOITP even if there is no PPCS. What the JOITP is limited to the limit of the property received is matter of course, not a consderation. It is reasonable to distinguish the the exclusion period of the JOITP from that of SOIO’. This study suggests legislative improvements to solve the problem related to the JOITP. The provisions related to JOITP should be made similar to the provisions related to surety obligation of sub-section 4. of Civil Act. If the successor is not likely to be involved in the management, disposition or division of inherited property, the JOITP must not be allowed. It should be provided shortening the exclusion period of JOITP. Clear and systematic legislation is needed, in order to pay a reasonable burden of JOITP. This study suggested solutions to the problems of reality such as de facto deprivation of inherited property due to JOITP. I hope that this paper presented a miningful viewpoint on the problem of JOITP and proposed a way to improve the system of JOITP.