현행 「상속세 및 증여세법」상 상속형 신탁의 과세체계

This article discusses the taxation of inheritance type trusts under the Inheritance and Gift Tax Act(hereinafter referred to as ‘IGTA’) 2020 was amended. While inheritance type trusts are mainly subject to inheritance tax and, in some cases, Living Trusts may be subject to gift tax, this article focuses on the interpretative issues that may arise in relation to Beneficiary Continuing Trust. With regard to interpretative issues, the article examines whether the value of the income interest to be attributed to the successive beneficiary is included in the trustee's estate, and the extent to which the preceding beneficiary and the principal beneficiary are liable to pay inheritance tax, and proposes to clarify the scope of the Beneficiary Continuing Trust, to establish a new taxation method for unborn beneficiaries, and to ease the tax burden on the principal beneficiary. On the other hand, the current government has been promoting a plan to change the inheritance tax to an inheritance acquisition tax system, so the question of what should be considered if it is changed to an inheritance acquisition tax system may be raised. To answer these questions, it will be necessary to clarify various issues regarding the current tax system.