상속재산 상속분 확정에 따른 납세의무

[Purpose]In the tax law, tax obligations such as gift tax, transfer tax, and acquisition tax arise for the fact that ownership of property rights changes. There is an issue as to whether there is an obligation to pay gift tax and acquisition tax when the stake increases due to the consultative division of inherited property. The tax law imposes gift and acquisition tax obligations if the stake increases due to the consultative division of inherited property, but the civil law can be divided at any time and acquires inherited property retroactively on the commencement date of inheritance, so there is an issue. The purpose of the study is to review the interpretation of the “registration of confirmation of inheritance” stipulated in the Inheritance and Tax Act and to find a reasonable alternative from the perspective of civil and tax law through analysis of Supreme Court precedents and tax practices. [Methodology]First, the inherited property, such as the regulation of retroactive effect of inheritance, the possibility of consultation division at any time, and the sharing of inherited property, was reviewed from the perspective of the civil law, and the difference from the tax law was reviewed. Second, in relation to the interpretation of whether the ‘determination of inheritance portion’ is a substantial consultation between heirs, the position of the Supreme Court and the taxation practice is compared and analyzed, and a reasonable alternative for the operation of the taxation practice is proposed. [Findings]In this study, it was confirmed that the legal nature of inherited property before the consultative division was definitively acquired at the time of the consultative division between heirs. but In interpreting the “registration of determination of inheritance portion”, the tax practice is that the inheritance is confirmed. The Supreme Court is in the position that it has been confirmed by substantial consultation between heirs. It was proposed to delete the concept of ‘determination’ in the Local Tax Act and the Commercial and Tax Increase Act, and to establish and supplement exceptions that are not regarded as gift acquisition even if the stake increases due to consultation division after registration without substantial consultation. [Implications]The results of this study are expected torelieve the taxpayer’s unfair tax burden by improving the current taxation practice of gift and acquisition tax when the original inheritance share is exceeded by consultative division after completion of registration, such as unilateral share registration by one heir and share registration by minors.