상속세 과세방식 전환의 합리성 및 상속유류분반환액에 대한 과세 적법성의 연구

[Purpose]Recently, there is a discussion on the revision of inheritance taxation from inheritance tax to inheritance acquisition tax. Accordingly, this study examined the necessity and rationality of taxation method switchover by comparing the inheritance tax burdens by taxation method using hypothetical inherited property data. In addition, it looked into taxation problems that may arise in the adjustment of the scope of recognition of the right to claim a legal reserve of inheritance and the claim for or return of a legal reserve of inheritance, which are currently being discussed, and suggested improvement measures for these problems. [Methodology]A literature review of the inheritance tax system and national tax statistical data provided by the National Tax Statistics Portal of the National Tax Service and the National Statistical Portal of the Statistics Korea are used. [Findings]First, it is necessary to improve the tax structure to enhance the fairness of inheritance taxation by reducing the excessive proportion of people exempt. Second, statutory amendments through adjustment of the inheritance deduction scope, tax rates, etc. other than changing the taxation method may be a more reasonable way to alleviate the tax burden. Third, it is necessary to adjust the scope of application of a legal reserve of inheritance as well as to establish clear standards for adjusting the valuation time of the acquisition price of inherited property when returning a portion of the reserve. [Implications]Although the inheritance acquisition tax method is reasonable in terms of distribution of the tax burden by heirs, the mitigation of the inheritance tax burden was not clear according to the inheritance section and the composition of the heirs. This suggests that the change of the inheritance taxation method should be carefully decided according to the rationality judgment of conversion regarding the fairness or mitigation of the tax burden, the efficiency of the tax administration, and the return of inheritance reserve.