배우자 등 이월과세의 문제점과 개선방향

[Purpose]In order to avoid capital gains tax, if it is donated to a spouse or lineal descendant and transferred to a third party, the gift property deduction is applied at the time of donation, reducing the gift tax burden, and increasing the acquisition value of the recipient. It is intended to point out these problems and suggest improvement directions through the analysis of related regulations. [Methodology]This is to analyze the problems of related regulations by evaluating the value of unlisted stocks through brief accounting data and analyzing cases of transferring the stock to a third party after gifting the stock to a spouse. [Findings]Two cases were presented in which shareholders of unlisted corporations could avoid tax by donating unlisted stocks to their spouses and then transferring them to a third party, and in both cases, the effect of significant reduction in capital gains tax was confirmed. [Implications]At the present time when all gains from the transfer of listed stocks are expected to be taxed in full, it is fair to extend the scope of the application of Article 97－2 of income tax to all assets subject to capital gains tax rather than to the right to use land, buildings, or specific facilities. It is judged to be an urgent action necessary for improvement.