상속세 과세체계 합리화에 관한 연구 : 유산취득세를 중심으로

국문 초록 (Abstract)

본 연구는 우리나라 상속세 과세체계의 구조적 문제점을 진단하고, 이를 개선하기 위한 대안으로 유산취득세 전환의 필요성과 정책성 타당성을 고찰하였다. 현행 상속세는 피상속인의 전체 유산을 과세단위로 삼아 세액을 산출하는 유산세 방식을 유지하고 있는데, 제도의 단순성과 세수 확보라는 장점에도 불구하고, 상속인의 담세력을 제대로 반영하지 못한 다는 근본적인 한계를 가지고 있다. 특히 과도한 명목세율과 낮은 실효 세율, 중산층까지 확대된 과세 범위, 상속세와 증여세 간 과세 방식 불일 치, 연대납세의무, 불합리한 공제제도 등은 제도의 정당성과 신뢰성을 떨어뜨리는 주요 원인으로 작용하고 있으며, 그 결과 과세 형평성 저해, 조세저항 심화, 가업승계 난항 등 여러 부정적 결과를 초래하고 있다.
이에 본 연구는 문헌조사와 비교법적 분석을 통해 독일·일본 등 유산 취득세를 운영하는 국가의 입법례와 제도 운영 방식을 검토하고, 우리나라 제도 설계에 적용 가능한 시사점을 도출하였다. 유산취득세는 상속인이 실제로 취득한 재산을 기준으로 과세하기 때문에 응능부담 원칙에 충실하며, 과세 형평성과 국민 수용성을 높이는 동시에 납세자의 유동성 문제를 완화할 수 있는 장점을 가진다. 그러나 제도 전환 과정에서 세수 감소, 일부 중산층의 세 부담 증가, 행정비용 확대 등의 부작용이 예상되는 만큼, 세율 조정·공제제도의 합리화·세수 중립적 설계가 반드시 병행 되어야 한다.
본 연구는 이러한 분석을 토대로, 기초공제 합리화, 세율 구간 세분화, 증여 합산 규정 단순화, 저출산·초고령 사회 대응을 위한 공제제도 개선, 국제적 조세 정합성 확보, 가업승계 활성화, 그리고 제도 계산구조 단순화 및 예측 시스템 구축을 포함하는 총 일곱 가지의 구체적인 개선 방안을 제시하고자 한다.
결론적으로, 유산취득세 전환은 단순한 과세 방식 변경을 넘어 조세 형평성과 경제 활성화, 저출산·고령화 대응, 국제 경쟁력 강화, 그리고 사회적 신뢰 회복이라는 다양한 목표를 동시에 달성할 수 있는 제도적 전환점이 될 것이다. 다만 제도의 성공적 안착을 위해서는 정치적 합의, 법적 정합성, 행정 인프라, 사회적 수용성 확보가 반드시 뒤따라야 한다.
향후 연구에서는 세수 효과 추계와 계층별 세 부담 시뮬레이션 등 실증적 분석이 요구된다.

다국어 초록 (Multilingual Abstract)

This study examines the structural problems of Korea’s inheritance tax system and explores the necessity and policy feasibility of introducing an inheritance acquisition tax as an alternative. The current system adopts an estate-based taxation method, in which the entire estate of the decedent serves as the tax base. While this approach has the advantages of simplicity and revenue stability, it has a fundamental limitation in that it does not adequately reflect the actual taxpaying ability of individual heirs. In particular, excessive nominal tax rates coupled with low effective tax rates, the expansion of the taxable base to the middle class, the inconsistency between inheritance and gift taxation, the imposition of joint tax liability, and the inadequacy of deduction schemes undermine the legitimacy and credibility of the system. As a result, the current inheritance tax structure not only hampers tax equity but also leads to business succession failures and heightened taxpayer resistance.
To address these issues, this study conducts a literature review and comparative legal analysis of countries such as Germany and Japan, which have already adopted an inheritance acquisition tax.
This beneficiary-based approach, which taxes each heir according to their actual acquisition, is more consistent with the principle of ability-to-pay, enhances tax equity and public acceptance, and alleviates liquidity problems faced by taxpayers. However, potential drawbacks—such as revenue reduction, increased tax burdens for some middle-class households, and higher administrative costs— necessitate complementary measures, including rate adjustments, rationalization of deduction systems, and revenue-neutral design.
Based on this analysis, the study proposes seven key policy recommendations: (1) rationalizing basic deductions by considering the number of heirs and introducing differentiated tax rates by kinship, (2) refining tax brackets and introducing a comprehensive unified tax credit to ease individual burdens, (3) simplifying gift-tax integration rules and reducing joint liability to reinforce tax justice, (4) reforming deduction schemes to respond to demographic challenges such as low fertility and population aging, (5) strengthening international tax coordination through expanded foreign tax credits and deemed tax payment mechanisms, (6) facilitating business succession by improving installment payment and payment-in-kind systems, and (7) simplifying tax calculation structures and developing pre-assessment forecasting systems to restore taxpayer confidence.
In conclusion, the transition to an inheritance acquisition tax is not merely a change in taxation technique but a structural reform that can simultaneously achieve multiple goals: improving tax equity, revitalizing the economy, addressing demographic shifts, enhancing global competitiveness, and restoring social trust. For successful implementation, however, political consensus, legal coherence, administrative preparedness, and public acceptance must be ensured.
Future research should include empirical analyses such as revenue impact estimates, distributional burden simulations, and taxpayer perception surveys to strengthen the practical feasibility and policy effectiveness of the reform.

목차 (Table of Contents)

• 제1장 서 론 ······································································································· 1
• 제1절 연구배경 및 목적 ············································································ 1
• 1. 연구배경 ······························································································· 1
• 2. 연구목적 ······························································································· 2
• 제2절 연구의 방법 및 범위 ····································································· 3
• 1. 연구방법 ······························································································· 3
• 2. 연구범위 ······························································································· 4
• 3. 연구의 장별 구성 ············································································· 4
• 제3절 선행연구 ······························································································ 5
• 제4절 연구의 한계 ························································································ 7
• 제2장 연구에 관한 이론적 배경 ································································· 9
• 제1절 상속세 관련 이론 ············································································ 9
• 1. 상속세의 의의 ····················································································· 9
• 제2절 상속세 과세방식과 유형 ··························································· 11
• 1. 유산세 방식 ······················································································· 11
• 2. 유산취득세 방식 ··············································································· 14
• 3. 복합 방식 ··························································································· 17
• 제3절 우리나라의 상속세 과세방식 ···················································· 19
• 제3장 우리나라 상속세 공제제도의 내용 및 현황 ··························· 22
• 제1절 상속세 공제제도의 연혁 ····························································· 22
• 1. 공제제도의 변천과정 ······································································ 22
• 2. 배우자공제제도의 변화 ·································································· 23
• 3. 기초공제 및 기타 공제제도의 발전과 변화 ····························· 24
• 제2절 현행 상속세 공제제도의 주요 내용 ······································ 27
• 제3절 현행 상속세의 주요 통계 현황 ················································ 30
• 1. 상속세의 세수 비중 및 변화 추이 ············································ 30
• 2. 과세대상자의 확대 ········································································ 31
• 3. 상속공제 구조의 불균형 ································································ 31
• 4. 실효세율과 누진성 ·········································································· 32
• 5. 요약평가 ····························································································· 34
• 제4장 세계 주요국가의 상속세 체계 ······················································ 35
• 제1절 미국 ·································································································· 36
• 1. 과세방식과 구조 ··············································································· 36
• 2. 주요 제도적 특징 ············································································· 38
• 3. 최근 상속세제 동향 ········································································ 39
• 제2절 영국 ·································································································· 41
• 1. 과세방식과 구조 ··············································································· 41
• 2. 주요 제도적 특징 ············································································· 42
• 3. 최근 상속세제 동향 ········································································ 43
• 제3절 독일 ·································································································· 45
• 1. 과세방식과 구조 ··············································································· 45
• 2. 주요 제도적 특징 ············································································· 46
• 3. 최근 상속세제 동향 ········································································ 49
• 제4절 일본 ·································································································· 50
• 1. 과세방식과 구조 ··············································································· 50
• 2. 주요 제도적 특징 ············································································· 53
• 3. 최근 상속세제 동향 ········································································ 54
• 제5장 현행 상속세 과세체계의 문제점 및 개선 방안 ······················· 57
• 제1절 현행 상속세제의 문제점 ····························································· 57
• 1. 과도한 명목세율과 낮은 실효세율 ············································· 57
• 2. 중산층까지 확대된 과세 범위 ······················································ 58
• 3. 상속세 · 증여세의 과세방식의 불일치 ····································· 59
• 4. 연대납세의무의 불합리성 ······························································ 59
• 5. 공제제도의 불합리성 ······································································ 60
• 제2절 현행 상속세 과세체계의 개정동향 ·········································· 60
• 1. 논의의 기원과 제도적 배경 ·························································· 60
• 2. 정책의제화와 학술적 논쟁 ···························································· 61
• 3. 코로나19 이후 논의의 가속화 ······················································ 62
• 4. 최근 개편추진과 정치적 구도 ······················································ 63
• 5. 향후 전망 ··························································································· 65
• 제3절 유산취득세 전환 시 법적 쟁점 ················································ 67
• 1. 상속개념의 재정립 ·········································································· 67
• 2. 피상속인과 상속인 기준의 변화 ················································· 68
• 3. 과세방식 설계와 납부의무 ···························································· 69
• 4. 유산가액 확정과 신고범위 ···························································· 70
• 5. 부과주의와 신고확정주의 ······························································ 71
• 6. 유산공제와 취득재산공제 ······························································ 72
• 7. 배우자 공제와 자녀 공제 ······························································ 73
• 8. 사전증여 합산 규정 ········································································ 74
• 9. 외국납부세액공제 ············································································ 75
• 제4절 개선방안 ·························································································· 76
• 1. 과세형평성의 실질적 제고 ···························································· 76
• 2. 상속인별 세 부담의 합리적 조정 ··············································· 78
• 3. 조세정의 실현과 탈세 방지 ·························································· 79
• 4. 저출산·초고령 사회 대응 ······························································ 81
• 5. 국제적 조세체계와의 조화 ···························································· 82
• 6. 경제 활성화와 기업승계 촉진 ······················································ 84
• 7. 사회적 신뢰 강화 ············································································· 86
• 제6장 결 론 ···································································································· 88
• 참 고 문 헌 ······························································································· 91
• ABSTRACT ·································································································· 95