[Session 4 발표논문] 상속의 승인 및 포기와 상속세법

安昌湳(Chang Nam Ahn) 한국세법학회 2004 조세법연구 Vol.10 No.2

가족법과 관련된 상속세의 주요 문제는 상속승인과 상속도기에서 발생되며, 다른 세제와는 달리 상속인이 여러 명일 경우에는 연대납세의무가 부여되는 특정이 있다. 이 중 문제가 되는 것은 상속개시 전에 처분재산에 대한 입증책임이 상속세와 국세기본법에 각각 달리 규정되어 있는바 이는 납세자 권리보호 차원에서도 바람직하지 못한 형태의 조세제도라고 밖에 볼 수 없다. 또한 추정상속인에 대한 과세관청의 정세편의적인 부과가 가능한 점과 피상속인의 조세채무가 상속재산의 가액에 포함되는지 여부에 대해서도 세법은 분명하게 규정하고 있지 않아서 각기 다른 해석이 가능하다. 상속의 포기와 관련된 문제점으로는 배우자가 상속을 포기한 경우에도 배우자공제를 하는 것은 응능부담의 원칙에 위배된다고 본다. 그러나 사실상의 배우자가 있는 경우 배우자 공제를 해주는 것이 오히려 실질과세원칙에 부합한다고 본다. 상속인이 여러 명인 경우, 납세고지의 효력을 다툴 수 있는 시정에 대한 논란이 있다. 이에 대해서는 입법보완이 필요하다. 국제간 거래가 빈번하게 됨에 따라서 상속세도 이중과세 위험에 노출될 수 있다. 이를 방지하기 위하여 상속세 이중과세방지협정의 체결이 필요하다. The Korean inheritance tax is donor-base type system. Therefore, it is not sufficient to arrive equity in taxation. Some of inheritance tax regulations are problematic and should be changed. First. it should be coincide with the responsibility of proof between the case of acceptance of inheritance and of succession of tax liability. Second, Deduction for spouse is not to be allowed in renunciation case, but in contrary, a de facto spouse could be allowed. Third, the interpretation of debt of tax is also to be harmonized between the tax base law and the inheritance tax law. Finally, to avoid a double taxation in inheritance tax, it is required to conclude a tax treaty.

프랑스 부가가치세 체계상 면세규정

안창남(AHN Chang Nam) 한국국제조세협회 2004 조세학술논집 Vol.20 No.-

The French value added tax system provides four types of exemptions: exemptions for the social and political purpose, exemptions to avoid double taxations, exemptions due to the difficulties in calculating value added and certain Intra-community transactions. The supply of the following goods and services is treated as VAT exempt in France : (ⅰ) social, educational, cultural and sports services rendered by non-profit organizations; (ⅱ) medical and health services; (ⅲ) educational services; (ⅳ) unprocessed basic foodstuffs; (ⅴ) entrance fees; (ⅵ) banking and insurance services; (ⅶ) postage stamps; (ⅷ) second-hand goods, works of art, collectors' items and antiques (ⅸ) leasing of residential housing and land; (ⅹ) Intra-Community transactions. etc. When compared with French value added tax system, Korean Tax exemption regulations should be revised for the following reasons : (ⅰ) the scope of exempted transactions is too broad, (ⅱ) exemption is granted based on the subject goods or services, not based on the identity of the supplier, (ⅲ) goods and services supplied by public organizations which competes with the goods and services provided by for-profit person/organizations are even exempted" finally (ⅳ) educational services rendered by private organization are also exempted. In conclusion, Korean VAT exemption system should adopt dual tax rates system under which a regular rate applies to the goods/services in general but a lower rate than the regular rate would apply to the goods/services newly re-classified from being exempted to being taxable.

외국계 펀드에 대한 과세

안창남(Ahn Chang Nam) 한국국제조세협회 2005 조세학술논집 Vol.21 No.2

In general, there is no difference to impose a income tax between industrial or commercial transactions and foreign investment funds transactions. But the latter has a tendency to do their business based on tax havens country or region. To solve this problem, it should be revise the dependant agents' regulations in corporation tax law and study the french cases. Also, the attribution method to permanent establishment is to be made in comparison with OECD or IFA guide lines.

수술을 필요로 하는 갑상선 양측성 양성결절에서 전절제술의 의의

안창남(Chang Nam Ahn),강경호(Kyung Ho Kang),김이수(Lee Su Kim) 대한외과학회 2007 Annals of Surgical Treatment and Research(ASRT) Vol.73 No.6

Purpose: A total thyroidectomy for the treatment of bilateral thyroid benign nodules is still controversial. This study prospectively compared the prognosis and complications of a total thyroidectomy with those after a subtotal thyroidectomy. Methods: Between September 2003 and October 2006, a total of 110 consecutive patients with bilateral thyroid benign nodules underwent either a total (n=77) or subtotal thyroidectomy (n=33). Temporary or permanent hypoparathyroidism, temporary or permanent recurrent laryngeal nerve palsy, operation time, the length of hospital stay, postoperative thyroxine dosage in both operation groups were compared. In addition, the detection rate of a malignancy through a permanent biopsy was examined. Results: There was a higher rate of temporary hypoparathyroidism, longer length of hospital stay and higher thyroxine dosage needed in the total thyroidectomy group than in the subtotal thyroidectomy group. There were no significant differences in the permanent hypoparathyroidism, temporary or permanent recurrent laryngeal nerve palsy and operation time between the two groups. The histopathological diagnosis was a malignant tumor in 13 patients. Conclusion: This study suggests that a total thyroidecotmy can be performed without increasing risk of complications. A total thyroidectomy avoids recurrent nodules for the removal of the whole thyroid tissue, which avoids the need for secondary surgery with an increased risk of complications when compared with primary thyroid surgery. A total thyroidecotmy is considered the first choice for the management of bilateral thyroid benign nodules.

프랑스 법인세제상 속지주의 과세원칙에 대한 연구

안창남 ( Chang Nam Ahn ) 서울시립대학교 법학연구소 2010 조세와 법 Vol.3 No.2

프랑스 법인세제상 과세소득의 범위는 속지주의 방법에 따라 결정된다. 속지주의 방법이란 프랑스 내에서 얻은 소득에 대해서 프랑스 내국기업이든 외국기업이든 동일한 조건아래에서 과세됨을 의미한다. 한편, 프랑스 속지주의 과세원칙에서 가장 중요한 것은 프랑스 내에 사업장소가 존재하여야 하고 그 사업장소를 통해서 사업활동이 이루어져야 한다. 사업장소란 영업활동장소(Etablissement), 종속대리인(Représentation), 상거래행위의 중요한 행위(Cycle Commercial Complet)등이 포함되는 개념이다. 그리고 과세대상 소득은 프랑스 내에서 이루어진(exploité) 소득 및 조세조약상 프랑스에 귀속(attribué)되는 소득이다. 이와 같은 속지주의 과세방법은 납세자의 세금순응비용의 감소, 과세소득 파악용이 및 외국기업의 투자유치에 긍정적이다. 속지주의 과세체계가 속인주의 과세체계보다 세수입의 입장에서 부정적이라는 의견은 근거가 없다. 오히려 이중과세의 방지, 조세중립성의 확보, 조세회피방지 및 새로운 기업환경에 적응이 용이하다는 측면에서 보면 속지주의 과세원칙이 속인주의 과세원칙보다 장점이 있다. 따라서 우리나라의 법인기업 세제도 속인주의에서 속지주의로 변경을 검토할 필요가 있다고 본다. 이에 대한 논점은 이 연구의 본문에서 참조할 수 있다. L'impôt sur les sociétés (IS) en France repose sur le principe de la territorialité. Ainsi, tous les bénéfices réalisés par une société en France, qu'elle soit française ou étrangère, sont soumis à cette taxation. Il est néanmoins important de souligner que seuls le(s) lieu(x) d'implantation se trouvant au sein du territoire français et les bénéfices des activités économiques réalisés à partir de ce(s) dernier(s) sont imposables. La notion de lieu d'activité économique comprend l'établissement, le représentant et le cycle commercial complet. L'imposition relève quant à elle des bénéfices réalisés en France, ainsi que ceux attribués à la France en vertu des conventions internationales. Ce système d'imposition permet une diminution du coût des obligations fiscales, la simplicité de la détermination du revenu imposable ainsi que la favorisation des investissements étrangers. Les opinions défavorables émanant d'une éventuelle diminution de la recette fiscale lors de la conversion du principe de résidence en principe de territorialité paraissent sans fondements. A l'inverse, il a pour avantage une réduction considérable du risque de double imposition et de l'évasion fiscale, ainsi que l'acquisition de la neutralité fiscale et la facilité d'adaptation à des nouveaux contextes économiques. Le changement de principe de résidence en principe de territorialité concernant l'IS s'avère par conséquent nécessaire pour les réformes fiscales.

간주고정사업장 과세방법 재정립의 필요성 및 방법

안창남(AHN Chang Nam),오광태(Oh Kwang Tae) 한국국제조세협회 2010 조세학술논집 Vol.26 No.1

In June 2008, the OECD published a final report (OECD Report) on the attribution of profits to permanent establishments (PEs) after discussions for almost ten years. The background for the OECD Report was that there had been considerable variations in the domestic laws and practices of the member countries regarding the taxation of PEs, and had not been a consensus among the member countries as to the correct interpretation of Article 7 (business profits) of the OECD Model Tax Convention which provides the method of taxation of PEs. The lack of a common interpretation of Article 7 can easily lead to the problem of international double taxation and non-taxation. In Korea, the same situation has long been occurred. Especially, there have been considerably different views between tax authorities and taxpayers on the taxation of the dependent agent PEs. This could originally be attributed to the lack of common and clear guidance for the taxation of PEs including dependent agent PEs in the tax treaties and domestic laws. In August, 1995, the National Tax Service issued an internal guidance designed to avoid tax conflicts with taxpayers for the taxation of the dependent agent PEs in which tax auditors were strongly recommended not to determine whether a foreign entity has a dependent agent but to determine whether the remuneration received from the foreign entity for the activity of a dependent agent is at arm’s length. However, as the guidance has inherent flaws regarding the status of legal power and so on, the taxation issues on the dependent agent PEs have continuously been emerged since then. In this regard, this study, first of all, examined the domestic laws and practices for the taxation of the dependent agent PEs in our country, and studied the differences between them and the OECD Reports. Then, this study reviewed the OECD Report through examples, and proposed the direction of the revision of relevant tax provisions on the basis of the OECD Reports.

비사업자의 미술품 자본소득 과세 및 세제지원방안 연구

안창남(Chang Nam Ahn) 한국세법학회 2008 조세법연구 Vol.14 No.3

우리나라 미술품의 거래가 경매시장을 중심으로 급속하게 증가하고 있다. 미술품 양도소득에 대한 과세는 그동안 여러 차례 시도가 있었으나 미술단체의 반발로 무산된 바 있다. 주요 선진 국가에서는 미술품 양도소득을 자본이득으로 간주하여 자본이득세를 부과하고 있다. 따라서 우리나라도 미술품 양도에 대한 과세를 마냥 미룰 수는 없다고 본다. 그러나 미술가의 사업자등록번호 부여, 경매회사에 대한 원천징수제도 보완, 관세청의 수입자료 분석 및 조세조약을 이용한 정보의 수집 등 과세자료 수집 체계의 정비가 필수적이다. 동시에 열악한 미술시장의 여건을 개선하기 위해서, 영세인 미술인에 대해 입장료 및 대관료에 부가되는 부가가치세 면세 및 창작에 필요한 재료의 구입시 부담한 부가가치세액의 환급 등 조세지원방안이 동시에 강구될 필요가 있다고 본다. The market of art is quickly increasing in korean auction market. There were several times to impose capital gains tax concerning art transactions realized by non-taxpayer. But this plan was not succeed by repelling of the fine arts group. In most developed countries adopts a capital gains tax of art. It is necessary to adopt a capital gain tax in Korea comparing with the other countries. Before introducing the capital gain tax system, it is required that the registration number should be granted to the artist, the withholding tax system to auction company, the using of exchange of information in tax treaty. In order to improve the circumstance of the fine arts market, it is necessary to revised the VAT exemption and tax support plan to the activities of artist.

Star Company에 대한 세제상 고찰

안창남(AHN, Chang-Nam),박재완(PARK, Jae-Wan),이만희(LEE, Man-Hee) 한국국제조세협회 2012 조세학술논집 Vol.28 No.1

A few of celebrities and renowned sportsmen have been known to avoid and/or evade tax by circumventing tax laws. One of the ways to do so is to create a Star Company in a tax heaven region and to compose an employment contract to hire them as an employee of this entity. In that way, they have been able to do their activity in foreign countries by minimizing the tax burden imposed by each country’s legislation and tax treaty. The Article 17 in the OECD Model Tax Treaty stipulates the possibility of imposing tax to the services by these celebrities to prevent this kind of tax evasions, even though their remunerations were provided by these Star Companies in the form of salary or dividend. However, in the tax treaties South Korea signed with some countries, including the United States, the aforementioned people are not subject to taxation inside the Korean territory, while they offer services and are remunerated as mentioned previously. Reforms in the concerned regulations seem to be needed to level them up to OECD Model Tax Treaty standards. One of the fundamental problems is whether to accept these star companies as a corporation or not. The form and the content of the piercing the corporate veil differ from one country to another so that a common pattern cannot be discerned. However, better clarification on the piercing the corporate veil seem to be required to prevent the aggressive forms of tax evasions more efficiently.

제2차 납세의무제도의 위헌요소

安昌湳(Chang Nam Ahn) 한국세법학회 2004 조세법연구 Vol.10 No.1

제2차납세의무제도는 징수절차의 예외로서, 본래 납세의무자의 조세채무를 제3자에게 부담시키는 제도이다. 따라서 이 제도의 내용은 조세법률주의는 물론 헌법에 보장된 기본권의 침해가 최소화되도록 운영되어야 한다. 그러나 현행 규정은 입법적인 타당성을 가지고 있지만, 그 세부내용에서는 많은 문제점을 지니고 있다. 먼저 인적관계가 희박한 사업양수인에게 제2차납세의무를 부여하는 것은 조세부담의 예측이 불가능하여 조세책임을 합당한 근거 없이 전가시키는 결과를 초래한다. 또한 배우자 및 그와 생계를 같이하는 직계존비속이 부담하는 제2차납세의무제도도 마찬가지이다. 한편 법조문은 납세자와 과세관청이 그 해석에 있어서 오해 없이 집행될 수 있도록 일의적이고 명확하여야 한다. 그러나 과점주주 중 제2차납세의무를 지는 자의 조세부담액 산정기준과 제2차납세의무를 지는 순서 및 무엇이 포괄적 승계인지에 대해서는 보다 명확한 법조문의 정리가 필요하다고 본다. 아울러 청산인의 제2차납세의무는 법인세법에 연대납세의무가 규정되어 있으므로 국세기본법에서 삭제되어도 무방하다고 생각한다. The secondary tax payment obligation system, as an exception to the normal tax collection procedures, is a system whereby the tax liability of an original taxpayer is forced to be transferred to a third party. Therefore, this system must be enforced carefully so as not to violate basic idea of tax legislation principle as well as to minimize breach of fundamental rights secured in the constitutional law of Korea. However, even if the current regulation has validity in some aspect, it has still a lot of issues in terms of its contents and nature when it is reviewed closely. First, to impose a business transferee who has remote personal relationship with a secondary tax payment obligation would end up with transfer of the tax liability without legitimate basis since the forecast ability for the tax burden is not readily possible. It is also not different in that the secondary tax payment obligation is imposed to the spouse and his or her direct and collateral lineal of families who are leading same livelihood together. Meanwhile, articles of law must be clear enough to have one single meaning in terms of interpretation for both the tax administration and taxpayers so that the law can be enforced consistently without causing any misunderstanding between taxpayers and the tax administration agency. However, the more rearrangement or streamline of articles would be required with regard to the basis for the calculation of tax burden for the person who will bear a secondary tax payment obligation among major shareholders and their prioritized sequence to assume the secondary tax payment obligation and the definition for the packaged transfer. In addition, I think the secondary tax payment obligation of a liquidator can be eliminated from national tax basic law since the corporate tax law separately provides a “joint tax payment obligation” for the liquidator.

재활용ㆍ폐자원 등에 대한 부가가치세 매입세액 공제방법 개선방안 연구

안창남(Ahn Chang Nam) 한국국제조세협회 2002 조세학술논집 Vol.18 No.-

Current laws and regulations of value added tax ("VAT") provides to recycling industries that acquire scraps or wastes for recycling purpose a constructed Input VAT. The legislative purpose of such constructed Input VAT is, first, to incentivize taxpayers to engage in certain ideal economic behavior by easing taxpayer's burden of VAT. Under current laws and regulations, when a taxpayer purchases certain goods or services from its predecessor taxpayer in a chain of production and/or distribution of products or services, the taxpayer obtains base for the VAT ("Base") paid by its predecessor taxpayer for the goods or services that the tax payer purchases from the predecessor taxpayer. The same applies to a successor taxpayer who purchases goods or services from the taxpayer. Accordingly, the tax payer is liable for its VAT liability to the extent of the difference between (ⅰ) the amount of VAT it surcharges. and collects from. the successor taxpayer that purchases certain products or services from the tax payer and (ⅱ) the Base. Given such structure. in the event the predecessor taxpayer in that chain is provided with tax exempt! ion, in part or in whole, the taxpayer who acquires certain goods or services from such predecessor taxpayer has a reduced Base to the extent of the amount of exemption given to the predecessor tax payer to subtract from the VAT it surcharges and collects from the successor taxpayer, and this inevitably results in a high VAT liability to the taxpayer. In light of that, the legislation of the constructed Input VAT has been designed (ⅰ) to eliminate the above cascade effect to ease tax burden on recycling industries, accordingly (ⅱ) to facilitate recycling process to induce sounder consumption behavior among consumers, and ultimately (ⅲ) to contribute to environmental policy through recycling. However, the original purpose of the legislation has been greatly undermined since the exemption applies only to limited businesses, and the recyclable items eligible for such exemption ("Exempt Items") are only a few in practice. That is why this tax policy should be considered and implemented in the context of environmental protection rather than securing or reducing taxable source of VAT. To make come true the original legislative intent behind the constructed Input VAT would require increase in the Exempt Items. If this fails to provide a feasible solution, a serious review is warranted on whether the Exempt Items have been properly and fairly selected, relative to, and across, other similar items. In addition, a more effective implementation of this tax policy would warrant full exemption of Input VAT as is already in practice in EU, and this full exemption could be put into operation by introducing marginal taxation.