상속세 과세체계와 인적공제에 대한 연구

The inheritance tax burden was verified by classifying the human composition of the heir by case[case1(spouse and 2 children), case 2 (spouse and 1 child), case 3 (only 2 children)]. As a result, inheritance tax burden was different depending on the size of the inheritance assets and the human composition of the heirs. All transfers of inheritance between spouses, such as foreign countries, need to be deducted in full. A comparative analysis was performed on the contribution of the inheritance tax according to whether or not the spouse deduction was applied to the limit. In case of case 1 (spouse and 2 children) and case 2 (spouse and 1 child), if the estate tax is not limited to a spouse deduction of 10 billion won or more, the burden of estate tax decreases. In case of case 3, the estate tax burden rapidly increased when the parents’ property is transferred to their children due to the death of the surviving spouse. Since the taxation neutrality of divorce and bereavement must be maintained, the inherited wealth transferred to the spouse needs to be tax-free. If a surviving spouse, such as Germany, is not a pensioner, an additional deduction needs to be added to the spouse deduction. To enhance the effectiveness of human deduction such as child deduction, the government is going to propose a basic deduction of 200 million won for each child, 400 million won for each child. If parents have two children, they can receive 200 million won in basic deduction and 800 million won in child deduction without paying inheritance tax to help stabilize their lives. We are planning to improve a system of deduction for the disabled (severe) like Japan. To increase support for the disabled, the current 75-year-old will be raised to 85 years, and we would like to propose 20 million won per year for people with severe disabilities by the age of 85. This study can be used as policy data if the inheritance tax taxation system is changed, and it also helps to increase the effectiveness of human deduction.