상속세제의 특징과 그 개편방향에 관한 연구 ― 유산취득세 전환의 법적 쟁점을 중심으로 ―

This study set out to review legal issues following the transition of inheritance taxation into a legacy acquisition tax method by examining the characteristics of the current inheritance tax system in the legacy tax method. The study found that a transition into a legacy acquisition tax would cause many legal issues that should be contemplated in various areas including the concept of inheritance, object of taxation, and method of reporting. The study reported that it would be inevitable to make a compromise between the legacy tax method and the legacy acquisition tax method in reality by considering both legal stability and the fairness of taxation. The study reached the following conclusions： First, a transition to a legacy acquisition tax will cause many legal issues, which makes it inevitable to promote an eclectic method to consider the advantages and disadvantages of both legacy tax and legacy acquisition tax. Second, when a focus is put on administrative ease of use, an inheritor can report the property that he or she acquires and acquire the legacy based on the sum of reported amounts. This approach, however, has a difficult time with judging proper taxation and raises a possibility of false reporting. Third, when a focus is put on legal stability, inheritors can have a debt deduction or basic deduction applied individually based on the current provisions to calculate a legacy. This approach, however, requires a relatively broader scope of legal revision. Finally, a transition to a legacy acquisition tax based on maximum legal stability can reduce the scope of legal revision to the minimum by levying a tax on the inheritor's share of inheritance only at the calculation stage of the tax base. According to this, it is similar to the Japanese inheritance tax law, realistically I agree with these opinions.