배우자 또는 특수관계자간 저가 및 고가 양도와 이월과세 및 부당행위계산부인 과세의 실효성에 대한 연구

[Purpose]In This study aims to find problems in terms of the effectiveness of taxation on asset transfer transactions at lower or higher prices between related parties such as spouses, the effectiveness of capital gains tax carried forward concerning the transfer of an asset to a third party by the donee within a certain period of time after the donation thereof, and the effectiveness of taxation on the denial of calculation by wrongful acts, thereby suggesting improvement measures for them. [Methodology]Through virtual transaction cases by type as research methods, we compare the tax burden due to taxation on asset transfer transactions at lower or higher prices between related parties such as spouses, taxation carried forward on the transfer of assets after the donation thereof, and taxation on the denial of calculation by wrongful acts with the tax burden due to the application of general taxation for individual transfers and donations and then analyze the differences between them. [Findings]In the case of the transfer of an asset at a higher price, the tax burden was greater when only the capital gains tax was levied as it was regarded as a general transfer rather than the total amount of tax due to double taxation of transfer tax and gift tax. This is a result of the effect of adjusting the overlapping tax burdens through double taxation of capital gains tax and gift tax conflicting with the purpose of double taxation on the transfer of an asset at a higher price, thus showing that the tax burden due to double taxation is lower than the case of levying only the transfer tax. Although there are provisions not only for taxation carried forward on the transfer of an asset between spouses or between ascendants and descendants and but also for taxation on the denial of calculation by wrongful acts on the transfer of an asset between related parties, such provisions were not applied because they did not meet the actual application standards, thus resulting in individual taxation for general donations and transfer transactions. [Implications]Since the effectiveness of capital gains tax carried forward and taxation on the denial of calculation by wrongful acts are low as shown in the results, it is more desirable to simplify the tax structure through the exclusive capital gains tax carried forward or gift tax rather than complicated application of double taxation and adjustment of overlapping tax burdens. In addition, it is judged that this simplification of taxation can be a more effective measure to enhance the effect and purpose of reventing tax avoidance through asset transfers at higher prices.