상속세와 증여세의 현실화 방안 = The Realization of Inheritance and Gift Tax

다국어 초록 (Multilingual Abstract)

[Purpose]This study aims to identify the problems of the current system of inheritance and gift taxes, one of the social issues in recent years, and to propose a reasonable improvement plan.
[Methodology]Korea’s inheritance and gift taxes are excessive compared to other countries in terms of detailed burden. Therefore, this study utilised the literature research methodology, which examines and analyses actual cases such as population or capital outflow.
[Findings]This study proposes reasonable improvements to the inheritance tax and gift tax, which are basically reorganised in the direction of easing the tax burden, such as switching the tax type of inheritance tax to the inheritance acquisition type, shortening the combined tax period of inheritance tax to three years, realising the inheritance tax and gift tax deduction, reducing the tax rate of inheritance tax and gift tax, improving the surcharge on generation－skipping gifts, and improving the inclusiveness of gift tax.
[Implications]The expected effect of the improvement plan of this study is to attract real companies and capital, and the increase in tax revenues such as corporate tax, value－added tax, and income tax due to the influx of capital and companies will be greater than the decrease in inheritance tax revenues. Therefore, the results of this study will be used as useful policy data to rationally improve Korea’s inheritance and gift taxes.