동거주택 상속공제의 개선방안

[Purpose] The purpose is to point out the problems of the current inheritance tax deduction for cohabitation housing and the irrationality should be improved by analyzing the application requirements of the inheritance deduction for cohabitation housing within the inheritance tax system and revising it to a taxation system suitable for reality. [Methodology] In order to achieve the purpose of this study, an improvement plan was derived based on the current theoretical background and a literature review of related prior studies. [Findings] The improvement measures derived through this study are as follows. First, it is necessary to improve the inclusion of the spouse of the heir in the heir who is the subject of the deduction for the inheritance deduction for cohabitation housing. Second, the deduction limit of the inheritance deduction for cohabitation housing is adjusted to the standard amount of expensive housing under the Capital Gains Tax Act, but it would be nice to increase the limit of the deduction amount as the cohabitation period increases. Third, among the requirements for the cohabitation housing inheritance deduction, it would be nice to shorten and improve the cohabitation period. Fourth, the period of cohabitation with parents as minors should be included in the cohabitation period so that they can receive practical deduction benefits. Fifth, improvement is needed so that deductions are possible even if there is a period of temporarily one household and two houses during the cohabitation period. [Implications] This study argued that the current application requirements of the inheritance deduction for cohabitation housing among the inheritance tax systems should be analyzed and revised to a taxation system suitable for reality. It is expected that the inheritance deduction system for cohabitation housing can be improved to a more realistic taxation system through the improvement measures presented as the results of this study.