우리나라 상속세의 근본적 문제점과 그 합리적 해결방안：자본이득세 도입을 중심으로

[Purpose]The purpose of this study is to examine the fundamental problems of Korea’s inheritance tax and to suggest reasonable solutions. [Methodology]This study reviewed the main content and problems of inheritance tax related to legal regulations and foreign legal regulations, and then presented specific plan to introduce capital gain tax that can replace inheritance tax. [Findings]This study developed a logic based on the need to shift from the existing fairness perspective on inheritance tax to an efficiency perspective. It will be absolutely necessary to improve inheritance tax because it ultimately contributes to securing more tax revenue from corporate tax or income tax than the reduced inheritance tax and to revitalizing the economy through efficient operation of inheritance. If the taxable property of inheritance tax left by the deceased is taxed with capital gain tax, it is expected to result in a greater increase in tax revenue such as corporate tax, income tax, and value－added tax than the reduction in current inheritance tax. From that perspective, it is necessary to improve the tax system by modifying inheritance tax to capital gains tax. [PolicyImplications]This study could be the beginning of a discussion to gain confidence in the conversion of inheritance tax to capital gain tax from the perspective of improving the efficiency of inheritance tax.