상속세 및 증여세법상 배우자 공제제도의 개선방안에 관한 연구 – 민법의 배우자 선취득 제도(안) 도입 방안과 이에 대한 세법적 접근을 중심으로 –

The spousal inheritance deduction property (property inherited by a spouse) is ultimately taxed upon the death of the spouse, so it is a tax deferral rather than a loss of tax revenue. This study developed the spousal preemption system (draft) under the Civil Act from a tax perspective, reflecting the intention that the surviving spouse’s share should be reflected in the spousal inheritance deduction since the deceased’s property includes the surviving spouse’s joint contribution. In addition, it was argued that the nature of the transfer of property between spouses during marriage, which is not a gift but rather a realization of the spouse’s share in the joint property, should be reflected in the Inheritance Tax and Gift Tax Act. The results of the study are as follows. First, the spousal preemption portion of the deceased’s property and the spouse’s portion of the remaining deceased’s property are subject to the spousal inheritance deduction. At this time, considering the problems of couples who want to remarry in old age, the spousal preemption system is applied to couples who have been married for more than 10 years. At this time, the principle of inheritance adjustment prior to the preemption system is introduced to prepare for the possibility of an increase in inheritance disputes due to the spousal preemption system Second, when the spousal preemption system is introduced under the Civil Act, the minimum amount of 500 million won and the maximum amount of 3 billion won for spousal inheritance deductions under the Inheritance and Gift Act should be abolished, and the amount that a spouse actually inherits within the range of the amount set by the civil act preemption system should be recognized as a spousal inheritance deduction and be exempt from inheritance tax. Third, property transfers in the nature of dividing shares between spouses are exempt from gift tax, and the spousal gift deduction of 600 million won is abolished. At this time, when transferring property between spouses during marriage, a gift report confirming that it is a division of shares of joint property is mandatory. This is because the transfer of property between spouses during marriage is a preemptive performance of the property division that will ultimately take place upon inheritance or divorce.