비과세되는 상속재산으로 전환되는 동거주택

The purpose is to point out the problems of the current inheritance tax deduction for family co-habitation house and to propose a legislation to convert family co-habitation house into non-taxable inheritance property. There are two problems. First, the limitation of the inheritance tax deduction is inappropriate. The other, inheritance tax could be increased depending on the amount of inheritance property under the excessive progressive tax rate system. The reasons for making family co-habitation house non-taxable include promoting residential stability and encouraging family co-habitation, minimizing the decline in tax revenue, reducing the tax burden on heirs, and conforming to the one house for one household concept in Individual Income Tax Act. In addition, it is proposed to amend the name of family co-habitation house to 'family co-habitation and subserving house' to reflect the intent that the heirs live with and take care of the ancestor. Next, this study proposes a legislation for the transition to non-taxable inheritance property on family co-habitation house in Korea by referring to the German Inheritance and Gift Tax Act. Based on a new dual system, if it is not a high-priced housing under the Individual Income Tax Act, it is applied to be non-taxable by Article 12 8. of the Inheritance and Gift Tax Act which is proposed to be enacted. If it is a high-priced housing, the inheritance tax deduction of Article 23-2 of the Inheritance and Gift Tax Act is applied. However, the deduction shall be capped at KRW 600 million, as in the current provision. In addition, it is desirable to include the spouse in the personal scope of heirs of family co-habitation house. Therefore, it is proposed to amend Article 23-2 ① 1. of the Inheritance and Gift Tax Act.