Earticle

초록

영어

This study was progressed in order to elicit a reasonable plan of reorganization by researching into the deemed gift on the property trusted nominally, focusing on stocks. To achieve the objective, this study theoretically considered on the nominal trust taxation in accordance with the inheritance & gift tax law, examined the transition process in the meantime, and confirmed problems based on taxation systems, prior researches, the written decisions of the Constitutional Court, and the taxation cases in major foreign countries. And it carried out a questionnaire survey targeting national tax officials, taxation agents, and the interested parties in nominal trust and then conducted empirical analysis on problems and reorganization plans for the current deemed gift taxation on the stock trusted nominally focusing on stocks. The following are the results of research and empirical analysis on the problems about the current taxation on the stock trusted nominally. First, the deemed gift taxation on the stock trusted nominally fails to be balanced in comparison with the imposition of surcharge on the real estate trusted nominally. Second, the taxation on the stock trusted nominally failed to be the balanced taxation by possession type. This is considered to result from rigidity as saying that a considerable part needs to be based on transfer of shareholders name on the stockholder's list. Third, the continuous argument of unconstitutionality is what originates from the attitude of trying to solve the insufficient provision of tax regulation as the decision and judgment of a fact in the process of the administrative execution, in addition to no change in recognition of taxation on the comprehensive gift and the enlarged gift. The present status of the administration is well disproving this. To reduce the above problems, the following plans for reorganization were suggested. First, there is a need of being made legislation that can be the balanced taxation in the economically substantial aspect in comparison with the real estate trusted nominally. Second, there will be a need of being revised as the legislation of taxing given having completed acquisition of stocks under the de facto disguised ownership, even in addition to having the title transfer as the basis of taxation requirement. Third, there is a need of making it clear as the law that it is taxation with the aim of tax policy while enforcing a plan for comprehensive gift and separate taxation in the title truster in order to reduce the continuous argument of unconstitutionality. Forth, to fundamentally solve the argument of unconstitutionality, there is a need of legislation of having agenda as what has the aim of avoiding tax in all the cases of not reporting a fact of acquiring stocks under the disguised ownership in advance and explicitly to the taxing authorities, in the phase of deciding on the appearance of the aim to avoid tax. The limitations in this study include a part of needing to overcome a problem of generalization that comes from the restriction of questionnaire, what had been insufficient in a detailed research on how it will conclude practically as for a problem that is difficult to definitely confirm the basic fact of existing as diverse aspects, and what is needed an additional research on evaluation of property, responsibility for supporting evidence, and a part of balanced taxation with other property. Hence, a follow-up research of including these limitations is expected to be continued. Reorganization on the elicited problems is expected even if the research was finished.

한국어

포괄증여와 확장증여(명의신탁)은 증여세를 내야한다. 본 연구는 상속세및증여세법상 증여의제 과세를 주식중심으로 연구 하여 문제점을 확인하고 개편방안을 도출하는 것이 목적이다. 따라서 과세이론과 선행연구를 고찰하고 과세사례, 헌법재판 소 결정문 및 주요외국의 과세제도 확인으로 문제점을 도출한 후, 국세공무원·세무대리인·이해관계인을 대상으로 문제점과 개편방안에 대한 실증분석을 실시하였다. 연구결과는 다음과 같다. 첫째 주식명의신탁에 대한 증여세부과는 부동산명의신탁에 대한 과징금부과와 부담측면에서 균 형적이지 않다. 둘째 주식명의신탁에 대한 증여세부과는 기말보유여부, 장·단기 보유여부 측면서 유형별로 공평하지 않다. 셋째 증여세부과에 대한 위헌논쟁은 불문명한 규정과 행정에서 비롯되지만 실질증여만 증여과세 되어야 한다는 법률인식 의 미전환도 중요한 원인이다. 따라서 합리적·균형적 과세를 위한 다음의 개편방안을 제안하였다. 첫째 명의신탁부동산과 비교하여 균형부담이 될 수 있 는 입법이 되어야 한다. 둘째 공평과세를 위하여 명의개서를 과세요건의 기본으로 하는 것 외에 사실상 타인명의로의 취득 도 과세할 수 있게 하여야 한다. 셋째 법체계측면에서 위헌성을 줄이기 위하여 확장증여는 포괄증여와 별도과세하면서 제재 의 과세임을 명확히 한다. 본 연구는 설문에 의한 실증연구의 한계점을 가지는 문제점이 있지만, 빅 데이터에 의한 문제점 도출 및 활용의 당위성을 제 기하여 더 많은 연구를 유인하고자 하였다.

목차

초록
 Ⅰ. 머리말
 Ⅱ. 이론적 고찰 및 선행연구 검토
  1. 명의신탁 증여 과세제도
  2. 증여의제 과세제도
  3. 현행 상증세법상 증여세 과세대상
  4. 현행 상증세법상 증여의제 과세요건
  5. 주요 외국의 명의신탁 과세제도 고찰
  6. 선행연구 검토 및 선행연구와의 차이
 Ⅲ. 명의신탁 과세제도의 문제점
  1 . 추징세액측면에서 본 문제점
  2. 정부 3.0과 빅 데이터(Big Data)측면에서 본 문제점
  3. 헌법재판소 결정문상의 문제점
  4. 사례 확인으로 본 문제점
 Ⅳ. 연구 설계 및 자료 수집
  1. 연구모형 및 연구가설 설정
  2. 자료의 수집 및 분석방법
 Ⅴ. 실증 분석
  1. 표본의 기술통계량
  2. 신뢰성, 타당성 및 상관관계 분석
  3. 연구가설 검증
  4. 연구가설 검증결과 요약 및 실증분석 결과 정리
 Ⅵ. 맺음말
 참고문헌
 ABSTRACT

키워드

명의신탁 증여의제 과징금 조세법률주의 포괄증여 확장증여 실증연구 Nominal trust Gift Tax Deemed Gift Big data Comprehensive Gift Enlarged Gift

저자

• 허정준 [ Heo, Jung Jun | 가천대학교 대학원 회계세무학과 박사과정 ] 주저자
• 김원배 [ Kim, Won Bae | 가천대학교 경영대학 교수 ] 교신저자

참고문헌

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