상속주택의 과세상 문제점과 개선방안에 관한 연구：상속주택의 개념과 과세특례 요건 중심으로

[Purpose]This study aims to redefine the concept of inherited residential property under Korean tax law, examine the effectiveness of the current tax relief system, identify institutional problems, and propose policy improvements. [Methodology]The research analyzes prior studies related to taxation on inherited housing in Korea and conducts a comparative legal review of similar systems in other jurisdictions. Specifically, it examines Germany’s family residence inheritance tax exemption system, Japan’s special housing relief system for cohabiting heirs, and the analogous regimes in the United States and the United Kingdom. [Findings]The concept of inherited housing should be redefined not as a mere transfer of material property but as the substantive continuation of the heir’s residential life. To resolve inconsistencies among tax categories, the requirements for tax relief should be unified around the criterion of “actual residence.” Accordingly, this study proposes the following reforms： (1)establishing a clear statutory definition of inherited housing；(2)formulating tax relief criteria centered on heirs；and (3) introducing a long－term “Registered Special Inherited Housing System.” [Implications]These reforms would enhance residential stability for genuine occupants, strengthen tax equity and legal certainty, and guide the long－term direction of Korea’s inheritance housing taxation toward a system that prioritizes the protection of heirs’ right to residence.