증여세 완전포괄주의의 해석론과 입법론

It has been 20 years since the introduction of the full comprehensive gift taxation in 2003. However, the controversy surrounding the full comprehensive gift taxation is still difficult to resolve. The main reason seems to be that the legislature, which wants to achieve fair taxation by taxing the gratuitous transfer of wealth, and the judiciary, which wants to achieve tax law based on legal stability and predictability, are constantly clashing. principle of no taxation without law and equity of taxation are two important principles that form the basis of tax law and are said to be in a mutually complementary relationship, but it is not easy to find a compromise between the two values when interpreting the law in practice. Since the full comprehensive gift taxation is in mind under the principle of comprehensive coverage, it is reasonable to establish an interpretation standard that prioritizes legal stability and predictability as a complement to it. This view is an interpretation direction that emphasizes principle of no taxation without law, and it is also consistently confirmed in the Supreme Court's decision on the full comprehensive gift taxation. Moreover, according to the Supreme Court decision, there is no reason to have overlapping provisions, so this article argued for the deletion of the type-specific comprehensive provisions and individual comprehensive provisions.