유류분반환에 따른 지방세법상 취득세제의 쟁점사항과 개선방안

In recent years, the claim for legal reserve of inheritance are increasing rapidly. In the event of such claims, we will discuss the possible tax problems and suggest legislattive solutions for improve them. Specifically, this study reviewed the problems in tax practice that may arise in relation to the acquisition tax under the Local Tax Law when claiming for the legal reserve of inheritance, and suggested a legislative supplement. Problems that may arise in the current taxation system of acquisition tax identified in this study are as follows. First, if the claim for legal reserve of inheritance is exercised, it is difficult for the claimer(the taxpayer) to calculate the exact tax base amount for acquisition tax at the claiming moment, so it is impossible to make an appropriate return amount within the general acquisition tax reporting period. This can cause a variety of problems, such as the problem of penalties in the future, the problem of requesting corrections, and the problem of additional charges after the due date. Second, in the case of redistribution of paid property among inheritors, there are no explicit provisions not regarded as a gift for redistribution of property paid in kind and provisions on the special cases for requesting corrections for the claim for legal reserve of inheritance in the acquisition tax under the Local Tax Act unlike the Inheritance and Gift Tax Act. This absence can cause confusion for taxpayers. We believe that these problems can be solved by legislative supplementation in the acquisition tax part of the local tax law by clearly specifying the period for reporting and payment when the claimer(the taxpayer) claims for legal reserve of inheritance in Article 20 of acquisition tax under the Local Tax Act. These legislative supplementation in the Local Tax are expected to prevent taxpayers from confusion in tax practice and reduce unnecessary tax administration costs.