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金斗炯 연세법학회 2002 연세법학 Vol.8 No.2
The gift tax is imposed on the act of gifting. The gift tax can be imposed on the acts which may not be the acts of gifting under the civil law. Such cases are deemed as gifting under the policy of gift tax. The act of gifting has been broadly construed in many countries because the act of gifting is used to avoid the inheritance tax. For example, the act of gifting has been broadly construed by the U. S. Supreme court. Some Koreans recently assert that the comprehensive concept of gifting shall be introduced in the tax law in order to prevent tax avoidance by the act of gifting. However, introduction of such comprehensive concept of gifting may be very difficult because (1) it may violate the Korean constitution or (2) the principle of no taxation without law has been very strictly construed by the Korean constitutional court.