동성혼과 조세 - Burden 판결・Windsor 판결을 중심으로 -

In recent years, the whole society is changing in a mess internationally. Globalization is being promoted in various fields, and efforts are being made in the tax law, such as reviewing the existing tax system or creating a new system due to the diversification and internationalization of economic transactions. In addition, economic transactions are not the only areas that have undergone changes in recent years. As women advance into society, and as the family's natural attitude, people's attitude, and even their values for life change, the form of a new family is beginning to be recognized internationally. In the discussion of tax laws surrounding families so far, the dispute over marriage penalties, marriage bonuses, tax units, and spouse deductions has been a major issue, but changes are occurring in the family itself, which was the premise of this discussion. In the first place, a family is not a universal existence because it entails changes depending on the time or place, but in particular, the marriage system has been greatly changed and the law is being revised. Specifically, in addition to heterosexual marriage, which is considered a historical and traditional system, more countries recognize same-sex marriage, and there are various forms such as Civil Partnership, Civil Union, Sambo, and PACS. The relationship between marriage and tax law includes preferential measures or deduction systems for spouses and children, and the basic social unit of family has been reviewed from various angles in tax, including the history and economic situation of each country. Now that the unit of family itself is being discussed, the tax law needs to review its direction. Therefore, this paper reviews representative precedents in which the relationship between the Civil Partnership and inheritance tax, same-sex marriage and estate tax was an issue in which the application of the tax law to the new family form was disputed. The relationship between tax policy and gender bias has not been discussed much so far compared to other fields, such as the peculiarity of tax, which is in charge of national finance. However, there is a possibility that the prejudice that exists in the tax policy that is built that values equity will contribute to the economic gap. In particular, it is worth paying attention to the relationship between tax policy and gender gap in that the mainstreaming of gender, which is analyzed from a financial perspective, is attracting international attention, including the United Nations.