은닉 범죄수익 환수 및 조세범칙조사제도의 효율화 방안 연구

정래용 ( Jung Rae-yong ),최헌섭 ( Choi Heon-seop ) 홍익대학교 법학연구소 2017 홍익법학 Vol.18 No.3

본 연구는 범죄수익 환수 수사나 범칙조사가 그 대상이 되는 사건의 고도로 지능화된 범죄관련성, 국민정서와 국가 재정에 미치는 심각성이나 적발 기법의 전문성 등에서 일치하고 수사(조사)의 단서 확보나 입증과정이 상호 의존적이라는 점에 착안하여 특별사법경찰권 제도를 도입하여 이를 범죄수익 환수와 범칙조사에 활용하는 방안을 중심으로 연구한 것이다. 우리나라의 범죄수익 환수 실적은 매우 저조한데 이는 수사의 전문성 부족 및 국세청과의 공조 미흡과 무관하지 않다. 그리고 범칙조사는 조사권한이 미흡하여 압수·수색 규정이 사문화되어 있으며 통고처분 전치주의 같은 재정목적 우선주의로 인해 탈세 예방에 별다른 기여를 하지 못하고 있는 실정이다. 특별사법경찰권 제도는 검사의 직접적인 지휘 하에 강화된 특별사법경찰권을 통해 범죄수익 환수와 범칙조사 업무를 수행할 수 있도록 하자는 것이다. 구체적인 도입 방안으로(1안) 국세청 범칙조사 세무공무원을 중심으로 하는 방안과 (2안) 검찰청에 별도 독립 기관을 신설하는 방안을 제시하였으며 각각 뚜렷한 장단점으로 인해 추진에 현실성이 부족하다는 점을 고려하여 (3안) 특별사법경찰관리 제도를 활용하는 방안을 제시하였다. 이는 먼저 국세청 범칙조사 세무공무원을 대상으로 기존 사법경찰직무법 제5조에 규정된 특별사법경찰관리 제도를 도입하되 보다 강화된 특별사법경찰권을 행사하게 하고 이들 조직을 범죄수익 환수 수사에 활용하도록 제도화하는 것이고 장기적으로는 범죄수익 환수와 범칙조사를 별도의 독립된 기관에서 통합된 방식으로 수행하는 것을 지향하자는 것이다. Focusing on a point that redemption investigation of proceeds of crime or crime inspection agrees with highly intellectualized criminal nature of a target case; seriousness that affects national emotion and national finance or; professionalism of exposing technique and that processes of securing or confirming evidences under investigation (scrutiny) are interdependent, this study is to examine how to adopt special judicial police power system and utilize it for redemption of proceeds of crime and crime inspection. Proceeds of crime have been very poorly redeemed in Korea and it is partly relevant to lack of professionalism in investigation and insufficient cooperation with National Tax Service. Regarding the crime inspection, authority of investigation is inadequate and thus, seizure and search regulations have proven to be a dead letter and they cannot make any contribution to preventing tax evasion due to the principle of financial purposes first such as noticed disposition-prepositive principle. Special judicial police power system is to enable working on redemption of proceeds of crime and crime inspection through special judicial police power reinforced under prosecutor`s direct control. Concrete plans for the system`s introduction presented here include an option with revenue officer engaged in crime inspection at National Tax Service (Plan A); founding a new independent institution at Public Prosecutors` Office (Pan B); and utilizing special judicial police management system (Plan C) considering lack of practicality to carry forward the system due to distinct strengths and weaknesses. This is to adopt the special judicial police management system already specified on Section 5 of Act on the Duties by Judicial Police to the revenue officers in crime inspection at National Tax Service but enable them to exert with more reinforced special judicial police power and to institutionalize their organization to be utilized for redemption investigation of proceeds of crime; in the long term, it aims redemption of proceeds of crime and crime inspection to be covered by separate, independent organizations in an integrated manner.

일반논문 : 완전포괄주의에 따른 증여세제 문제점 연구 - 명의신탁 증여의제를 중심으로 -

정래용 ( Rae Yong Jung ) 홍익대학교 법학연구소 2014 홍익법학 Vol.15 No.2

본 논문은 완전포괄주의에 따른 증여세제의 문제점을 검토하되 현행 명의신탁 증여의제규정을 중심으로 연구한 것이다. 즉 증여세 완전포괄주의 및 이와 관련된 최근의 입법들(차명계좌의 증여추정 및 금융실명법 개정 등)을 명의신탁 증여의제 규정과 비교하고 재조명하여 개선방안을 제시한 것이다. 증여세 완전포괄주의와 관련된 명의신탁 증여의제 규정의 문제점은 다음과 같이 요약된다. 첫째, 명의신탁 증여의제 규정은 완전포괄주의에 따른 포괄증여 개념과 서로 부합하지 않으며 충돌된다. 동 규정의 취지는 명의신탁을 규제하기 위해 증여세를 이용하는 것이지 명의신탁이 증여에 해당하므로 증여세를 과세하는 것이 아니기 때문이다. 둘째, 명의신탁의 증여의제 규정은 증여세 완전포괄주의 입법을 보완한 소위 일감몰아 주기의 증여의제와는 달리 거래의 실질이 증여가 아니라는 점에서 증여의제로 규정하는데 무리가 있다. 일감몰아주기의 경우 명의신탁과는 달리 경제적 실질이 증여이지만 실현된 이익이 아니어서 증여로 의제하고 있기 때문이다. 셋째, 명의신탁 증여의제 규정은 신설된 차명계좌의 증여추정 및 금융실명법 개정 등에 비추어 볼 때 중복, 과잉 규제의 성격이 있다. 대표적으로 상장 차명주식의 경우 차명계좌의 증여추정 규정에도 해당되고 명의신탁 증여의제 규정에도 해당된다. 그리고 본 연구의 개선방안은 다음과 같다. 단기적으로는 납세의무자를 명의신탁자인 증여자로 전환하고 수탁자는 2차 납세의무자로 하거나 연대납세의무자로 하여 실질과세원칙에 부합한 입법이 될 수 있도록 한다. 장기적으로는 명의신탁 증여의제 규정을 상속세 및 증여세법 체계에서 분리하여 조세특례제한법의 특례규정으로 규정하되 증여세가 아닌 증여세 부과의 예에 따라 행정벌을 부과하여 규제하는 체제로 변경한다. This study is to review the problems of the gift tax act system according to the complete negative system focused on the constructive gift for normal trust. This thesis is to compare the current regulation on constructive gift for normal trust with comprehensive taxation on gift tax and recent legislation related to it (presumption of donation from borrowed-name bank accounts and law revision on real name financial transaction, etc) and to present improvement plans through shedding new light on them. Problems in the regulation on constructive gift for normal trust related to comprehensive taxation on gift tax are summarized as follows. First, the regulation on constructive gift for normal trust does not agree with the concept of comprehensive bestowal based on comprehensive taxation but it comes into conflict. It is because the intent of the regulation is to control the registration under a third party`s name by using gift tax, not because registration under a third party`s name is bestowal and gift tax is consequentially imposed. Second, unlike deemed donation subject to so-called tunneling on which legislation of comprehensive taxation on gift tax is supplemented, the regulation on deemed donation in registration under a third party`s name can hardly be defined as deemed donation in that the substantiality of transaction is not bestowal. In case of tunneling, different from registration under a third party`s name, the economic substantiality is bestowal but not realized profits, which is, therefore, deemed as bestowal. Third, the regulation on constructive gift for normal trust is regarded as redundant and excessive in light of newly established presumption of donation from borrowed -name bank accounts and law revision on real name financial transaction. A representative case of listed stocks under a borrowed name is subject to both regulations on presumption of donation from borrowed-name bank accounts and on constructive gift for normal trust. Improvement plans this study suggests are as follows. In the short run, legislation should be made to conform with the principle of substantial taxation by changing a taxpayer into a bestowment subject to normal trust and making a fiduciary as a secondary taxpayer or one who is jointly and severally liable for tax payment. In the long run, the regulation on constructive gift for normal trust should be separated from the system of inheritance tax and gift tax law and then stipulated as special provision of Tax Reduction and Exemption Control Act but it should be altered as a system to impose the administrative punishment in accordance with examples of imposing gift tax, not with the gift tax itself.

혼인 및 동거봉양에 대한 과세제도의 문제점 연구

정래용 ( Rae Yong Jung ),김영심 ( Young Sim Kim ) 한국상사판례학회 2011 상사판례연구 Vol.24 No.1

This study focused on the contradiction between taxing temperary two-house posession in the case of the marriage or living with and supporting their parents and the each taxing system for husband and wife or the value of the constitution such as the equality of both sexes, the prohibition principle of the excess or retroactive law taxing and so on. Therefore, this monograph supports the tax exemption for temporary two-house possession in the case of the marriage or living with and supporting their parents. Temporary two-house possession due to the marriage of living with and supporting their arents is not closely relative to the speculation for the property increase. So, it is not reasonable to levy tax on this possession. However, Two-house possession due to the inheritance is considered the same case of these. It is not reasonable also to limit cases and conditions. While each individual property should be controlled, used and earned according to the each taxing system for husband and wife in the civil law, the right of property possession ought to be approved to the holder of a title deed in spite of the contribution of a married couple. Taxing each household according to the marriage, that is, is contradictory to the exclusion of tax exemption. It is reasonable to tax each not household but person according to each-taxing system for husband and wife. Each-person-taxing system principle as the each-taxing system for husband and wife was decided unconstitutional. It was applied to the general taxation of the financial profits and the comprehensive real estate taxes. In addition, tax system for the temporary two-house possession in the case of the marriage or living with and supporting their parents is contradictory. The reason to tax the temporary two-house possession in the case of the marriage or living with and supporting their parents according to the equality of both sexes married is just for the moral duty to keep taxation law in order. However, it is really difficult to find out the balance between public and personal profits and not to be approved. Because, it violates the prohibition principle of the excess on the constitution. It violates the prohibition principle of the retroactive lawmaking taxation, because there was no duty to pay taxes: to tax for the temporary two-house possession in the case of the marriage or living with and supporting their parents is caused by retroactive lawmaking. To sell additional house to avoid the taxation of possessing two houses could violate the right to own property.

사립대학 특례규칙상의 감가상각 제도에 관한 연구

정래용 ( Rae Yong Jung ) 홍익대학교 법학연구소 2015 홍익법학 Vol.16 No.4

The purpose of this study is: to look into the relations between private universities’ depreciation accounting and regulations on reserve for construction costs; review effectiveness of independent audit of any and all of related private universities; figure out sensible solutions to identified problems; and to provide policy insights. The findings of this research are summarized as follows: First, the Framework Act on Education’s Article 16 and the Private School Act’s Article 5 stipulate that the duty to ensure private universities’ educational facilities lies in incorporated school in principle, and the Framework Act on Education’s Article 32-2, Paragraph 1 contains a special condition that relates the obligation to ensure educational facilities to tuition accounting but it does not specify the ground for such special condition or looks vague. Therefore, we recommend devising a conditional clause for Article 16, Paragraph 1 of the Higher Education Act or Article 5, Paragraph 1 of the Private School Act, stipulating that ensuring educational facilities and making alternative investment are allowed for tuition accounting, and including detailed applicable cases in corresponding enforcement ordinances. Second, Article 34, Paragraph 5 of the special regulation sets a cap of reserve for construction costs at the amount of depreciation expense, with a purpose to ban private universities’ excessive accumulation of reserve for construction costs. However, this has brought unintended consequence, making private universities understand that they are allowed to book additional reserve for construction cost as much as their depreciation expense. Because depreciation expense is non-cash cost, it itself enables internal financing, or achieving alternative for fixed assets. Nevertheless, current depreciation accounting for universities is understood as a right to set aside fund at the amount of their depreciation expense, failing to deliver its intended purpose. Therefore, we recommend abolishing the special regulation, Article 34, Paragraph 5 that is considered to define the condition of the Framework Act on Education’s Article 32-2, Paragraph 1 under its sub-regulation as well as making a regulation that supplements such side effect set forth above. Third, regulation on unlawful reporting of plan on reserve for construction costs is insufficient. Therefore, excessive accumulation of reserve for construction costs shall be subject to tougher regulation by reflecting such fact on the government’s financial supports or university evaluation. Fourth, current special regulation allows revaluation of assets that include not only land, but also fixed assets including buildings. By contrast, accounting for depreciation is based on purchase price. This may cause confusions during revaluation for buildings. Taking note of this, we recommend limiting assets subject to revaluation to land only, and making sure that accounting for depreciation shall be based on purchase cost. Fifth, Article 22-2 and Paragraph 1 of the Regulation on Finance and Accounting of Private School, which regulates accounting of additional reserve for construction costs and mandatory report of the plan for use, falls in the scope of the Private School Act, not of the Ministry of Education’s orders. Hence, it should be enacted as the exception clause to the Article 32, Paragraph 2 of the Private School Act. Sixth, independent audit of depreciation accounting to prove its appropriateness has grown in importance because accumulating reserve for construction costs based on depreciation expense is closely related to how tuitions are calculated. So far, several issues have been raised regarding effectiveness of independent audit for private universities. To solve this problem, we, from the long-term perspective, recommend getting the government to take on part of the audit fees, expanding independent auditor designation system, and reviewing several options including granting greater rights to investigate to independent auditors.

가업승계 세제의 실효성 확보 방안 연구

정래용 ( Rae Yong Jung ),강내철 ( Na Chul Kang ) 홍익대학교 법학연구소 2016 홍익법학 Vol.17 No.3

원활한 가업승계는 기업의 지속가능한 발전 측면에서 중요성을 지닌다. 이에 정부는 중소기업의 원활한 가업상속을 지원하기 위해 1997년에 가업상속공제제도를 최초로 도입하였고 2008년부터 가업승계에 따른 증여세 과세특례제도를 도입하였다. 그러나 국세청 통계 자료에 따르면 가업승계 대상 기업이 2만개임에도 불구하고 가업상속공제 신청자가 매년 60여건(과세미달 포함 시 70여건)에 불과하여 매우 저조하다. 이는 가업승계 세제의 실효성 문제를 의미한다. 그리고 도덕적 해이 등 후계자의 자질 문제로 인한 부작용이 적지 않은 실정임에도 불구하고 현행 세법은 이에 대한 방지 규정을 두고 있지 않다. 이에 본 논문은 가업승계와 관련된 추가적인 세제혜택 방안뿐만 아니라 효율적인 가업승계 준비를 유도하기 위해 회계법인의 가업승계 적정성 확인 의무화 방안을 제시하고 자녀 이외의 제3자에게 가업을 승계시킬 수 있는 세제상의 대안을 함께 제시하여 가업승계 세제의 실효성을 제고하기 위한 세제상의 정책적 대안을 다음과 같이 제시하였다. 첫째. 가업승계 조건 완화 및 추가적인 혜택제공 방안으로서 증여세 특례세율을 현행 10%(20%)에서 5%(10%)로 완화하고 가업승계 시 5년 내 대표이사 취임 의무 규정은 폐지한다. 그리고 1회에 한하여 후계자 교체기회를 부여하되 이 경우 재차 증여에 따른 증여세를 부과하지 않는다. 또한 가업승계 준비과정에서 사후관리 요건을 구비하지 못하여 증여세를 추징할 경우 부담하는 이자 성격의 가산세율을 면제하거나 국세환급가산금 수준(연1.8%)으로 인하한다. 둘째, 가업상속공제 신청 시 회계 법인으로부터의 가업상속 적정성 확인을 의무화한다. 후계자의 경영 능력 또는 도덕성은 객관적인 검증의 대상이 되기는 어려우나 후계자의 일탈이나 도덕적 해이는 내부통제 시스템을 통해 견제되도록 하는 것이 바람직하기 때문이다. 셋째, 제반 세제 혜택을 부여하여 자녀 이외에 기존 경영자나 전문적인 M&A 펀드와 같은 제3자로도 가업이 승계될 수 있는 기회를 제도적으로 마련해 준다. 이는 자녀에게 가업을 승계시킬 수 없는 여러 가지 현실적인 여건을 고려한 것이다. The smooth succession of family businesses has significance in terms of corporate sustainable development. For this reason, the government introduced the tax deduction for family business succession for the first time in 1997 and special provisions on gift tax for those who succeed family businesses in 2008. According to statistical data provided by the Nation Tax Service, however, the number of applicants for the tax deduction for family business succession has been extremely low, recording only about 60 cases (or about 70 cases if those under tax threshold are included) per year although there are around 20,000 family enterprises that are potentially to be inherited to owners` children, questioning the effectiveness of the taxation system of family business succession. In addition, despite the large number of side effects caused by the incompetence of successors such as moral hazard, the current taxation system does not have provisions to prevent them. For this reason, this study proposes a compulsory measure to enforce accounting firms to verify the appropriateness of family business succession in order to encourage the effective preparation for inheriting a family business and an alternative taxation system to allow family business succession to a third person other than children as well as additional tax benefits related to family business succession. The policies suggested by this study for the purpose of increasing the effectiveness of the taxation on family business succession are summarized as follows. First, as a part of additional benefits and the measure to ease the regulations on family business succession, the special taxation rate for gift tax needs to be reduced to 5% (10%) from the present 10% (20%) and the provision that requires the successor to become the president of the inherited company within 5 years from the inheritance needs to be abolished. There should also be one-time-only opportunity for the current successor to find other person who can inherit the family business without the risk of being imposed additional gift tax. In addition, it is necessary to exempt the additional tax rate that is imposed as a kind of interest when gift tax is levied because the successor does not meet the post management requirements during the preparation of family business succession, or reduce it to the level of the additional rate of national taxes. Second, the confirmation of the appropriateness of family business succession from an accounting firm needs to be obligated when applying for the tax deduction for family business because it is desirable that the aberrational behaviors or moral hazard of successors are checked by an internal control system although their management abilities or morality are difficult to be evaluated in an objective manner. Third, given various situations where family businesses cannot be inherited by children, a systematic method with tax benefits that allows a family business can be inherited by a third party other than children such as the current professional manager or an M&A fund.

세무조사제도의 입법적 개선방안

정래용 ( Rae Yong Jung ) 연세대학교 법학연구원 2013 法學硏究 Vol.23 No.1

본 연구는 세무조사제도의 신뢰성 측면에서 세무조사제도의 남용제한 및 세무조사 정보의 비밀유지를 위한 입법적 개선방안을 제시하였다. 그리고 금융기관에 대한 세무조사를 예시하여 세무조사제도의 효율성을 제고하기 위한 입법적 개선방안을 제시하였다. 연구 결과를 요약하면 다음과 같다. 첫째, 세무조사 목적의 남용에 대한 입법적 개선방안으로는 먼저 세무조사의 개념과 목적을 국세기본법에 격상시켜 규정하고 개별 세법상의 세무조사 근거 규정을 구체화하되 국세기본법에 통합하여 규정한다. 그리고 정부의 정책추진 지원 등을 이유로 다른 행정기관에서 세무조사를 의뢰하는 경우 이를 거부할 수 있는 명문의 규정과 이를 위반하는 경우 손해배상을 청구할 수 있도록 입법화한다. 둘째, 세무조사정보의 비밀보호에 관한 입법적 개선방안으로는 비밀유지 대상이 되는 정보에 세무조사 정보가 포함됨을 명확히 하고 이를 위반하는 경우 국가공무원법을 적용할 수 있도록 구체화하며 적용대상에 언론에 종사하는 자를 명시하고 조세범 고발 시 관련 정보의 공개를 금지하는 명시적인 조항을 신설한다. 그리고 세무조사 목적의 남용의 경우에 준하여 손해배상 청구할 수 있도록 입법화하고 정보공개의 범위를 구체화한다. 셋째, 유관기관들 간의 협조체계의 제도화를 통한 효율성 제고방안으로는 국세청이 세무조사 과정에서 파악한 입법적 제안사항을 재경부에 청원할 수 있는 입법적 근거 및 국세청과 납세협력의무를 이행하는 기관들과의 상호 협조와 정보교류의 입법적 근거를 마련한다. 넷째, 세무조사 사각지대의 양성화를 통한 효율성 제고방안으로는 특수한 업종에 속하는 분야에 대한 세무조사 규정을 조사사무처리규정에 별도로 마련하거나 조사사무처리규정의 위임 하에 별도의 시행세칙으로 제정함으로써 특별한 조사절차를 개발하고 적용할 수 있는 법적근거를 마련한다. This study suggested legislative improvement to limit the abuse of tax investigation system and to maintain confidentiality of the investigation information in the respect of reliability. Also it indicated legislative measures to enhance the efficiency of the system by illustrating tax investigations on financial institutions. The suggestions can be summarized as follows. First, to limit the abuse of tax investigation purpose in legislative ways, define the concept and purpose of the investigation upper in the Framework Act on National Taxes and embody the applicable investigation provisions in the individual tax laws which are combined and coded in the Framework Act as well. In addition, enact stipulated provisions which allow to refuse investigation requests from other administrative agencies for reasons such as the support for government`s policy promotion and to claim compensation for damage in case of violations. Second, to enhance the confidentiality of investigation information legislatively, establish clauses which clarify that the information on tax investigation is included in those needs to remain in secrecy, specifically enable the application of the Public Officials Act in case of violations, also include the person engaged in the media industry in to whom the Act applies and specify the range of information made available to the public in the accusation of tax criminals. Third, to boost the efficiency through institutionalized cooperation among the relevant agencies, prepare the legislative bases upon which the National Tax Service can petition the Ministry of Finance and Economy for legislative suggestions obtained through the inspections and the legal grounds for cooperation and information exchange between the National Tax Service and the institutions performing the tax cooperation obligation. Fourth, to increase the efficiency by legalizing blind spots of tax inspection, provide separate investigation rules on special industries in the tax treatment regulations or establish the rules as a part of additional rules for operation under the authority of the tax treatment regulations so that they can form legal grounds for development and application of special investigation procedures.

세법상의 사실혼 제도 도입에 관한 연구

정래용(Jung Rae Yong) 한국조세연구포럼 2015 조세연구 Vol.15 No.3

본 연구는 민법상의 사실혼과는 다른 사실혼 개념을 세법에 도입하여 이러한 사실혼 부부에 대해 세제상 혜택을 부여함으로써 출산을 장려하는 동기부여 정책을 도입하는 방안을 연구한 것이다. 여기서 세법상의 사실혼은 민법상의 사실혼 개념을 확장시키되 출생 또는 입양에 의해 자녀가 있는 경우를 추가시켜 규정한다. 본 연구를 정리하면 다음과 같다. 첫째, 세법상의 사실혼 배우자에 대해 소득세법상 인적공제를 적용하고 사망에 따른 사실혼 해소 시 생존한 배우자에게 재산이 분여된 경우 배우자상속공제에 준하는 공제혜택을 부여하며 재산을 증여받은 경우 증여재산공제(6억)를 적용한다. 둘째, 사실혼을 통한 과세회피를 방지하기 위해 소득세법 또는 종합부동산세법의 1세대 규정에 사실혼 배우자를 포함시키며 우회적인 자본거래를 통한 조세회피 규제 대상에도 사실혼 배우자를 포함시킨다. 셋째, 현행 세법의 배우자에 관한 규정은 법률혼만을 의미하는 지 여부가 불분명한 규정이 다수이므로 이를 명확하게 규정한다. This study explored policies to encourage childbirth by providing tax benefits to couples in common-law marriage. We devised tax benefits for them by adopting to tax law the concepts of common-law marriage that differ from those defined in the civil law. Common-law marriage defined in the tax law herein is an extended definition of common-law marriage in the civil law. This also recognizes unmarried couples with children, either by adoption or childbirth, as common-law couples. The summary of this study is presented as below, starting with tax benefits we explored that are granted to common-law spouses in the tax law: First, providing common-law spouses in the tax law exempts for income tax. Second, providing common-law spouses in the tax law exempts for inheritance tax on par with exempt entitled to spouses in civil marriage when the marital status constituted by common-law marriage is terminated by the death of a spouse and the deceased’s common-law spouse inherits the deceased’s estate in accordance with the regulation on inheritance by mutual consent or inheritance for special relatives. Third, providing common-law spouses in the tax law at maximum KRW600million exempt for gift that one common-law spouse in the tax law receives from the other spouse. Those are the cases in which concepts of common-law spouse defined in the civil law should be applied to existing tax regulations in order to prevent tax evasion by forging a common-law marriage. Those examples include the followings: First, considering common-law spouse as one of the members of a single household unit defined by the Income Tax Act and the General Real Estate Tax Act. Second, considering common-law spouse as spouses speculated to receive gifts from the other spouse’ in indirect capital transaction. Third, considering common-law spouse as spouses subject to tax carryforward when transferring stocks or others estate that the other spouse inherits to the other. We recommend other improvement measures as follows: most regulations about spouses in the current tax law are unclear with regard to whether a spouse refers to a spouse in a civil marriage only or one in a common-law marriage. Those should be given clearer definitions.

증여세 완전포괄주의에 관한 연구

정래용 ( Rae Yong Jung ),조남희 ( Nam Hi Cho ) 홍익대학교 법학연구소 2011 홍익법학 Vol.12 No.2

2004년 증여세 완전포괄주의가 도입된 이후에도 변칙적인 상속·증여는 계속되고 있고, 특히 기업집단 계열회사들이 재벌총수 일가가 지배하고 있는 비상장회사에 일감을 몰아주는 방법으로 부를 이전하는 사례가 논란이 되고 있다. 이에 대해 정부는 국제조세의 정상가액 과세방식을 원용해 과세하는 방식으로 상증법을 개정하겠다는 방침을 밝힌 바 있으나 이러한 입법방식은 문제가 발생할 때마다 완전포괄주의의 예시규정을 사후적으로 추가해가는 것으로서 2004년 완전포괄주의의 입법이 되기 이전과 아무런 차이가 없다. 본 연구는 이러한 배경하에서 완전포괄주의 과세제도에 대한 합리적인 개선방안을 제시한 것이다. 첫째, 완전포괄주의는 조세법률주의와 충돌을 발생시키고 있는 바, 개별예시규정으로 열거되지 아니한 거래 유형에 대하여는 가급적 증여세 부과를 삼가고, 납세자에게 법적안정성과 예측가능성을 부여한 뒤에 법을 적용하는 것이 바람직하다고 본다. 둘째, 최초의 행위 또는 거래에 대하여 이미 과세한 이후에 후발적 사유에 의한 거래행위로 인하여 최초의 신고 또는 결정을 경정하여 다시 과세하는 규정들은 납세의무의 성립 및 확정의 법리와의 상충문제를 야기하고 있는 바, 자본이득세로의 전환을 검토해야 한다. 셋째, 상속세및증여세법상 개별예시규정에 나타난 증여유형 간에는 세부담이 서로 다르게 규정되어 있는 바, 증여유형간 세부담의 균형을 이루게 하는 것이 보다 합리적이다. 넷째, 반사회적·비윤리적 행위에 대하여 까지 조세제도를 통해 규제하려는 것은 조세만능주의에서 비롯된 것이므로 상법 등을 개정하여 기업의 의사결정구조에 제재를 가하는 것이 보다 효율적이고 합리적인 방안으로 보인다. 다섯째, 우리나라의 상속·증여세제는 그 효과에 비하여 제도유지에 너무 많은 제도적행정적 노력을 투입해 온 매우 비효율적인 제도라는 비판이 제기되고 있는바, 제도의 폐지 또는 완화라는 국제적 추세를 반영해야 한다. The people in Korea have had negative views on wealth while in the process of industrialization since the chaebols, family controlled conglomerates, have frequently exploited illegal or unethical political connections to make money. That`s why our inheritance tax and gift tax law has been gradually strengthened. The limited negative system had been introduced to tax on the explicitly listed activities in 1998. The itemized negative system had been adopted to tax on the items explicitly listed and the acquired "direct or indirect gains" with "similar cases in methods or gains" in 2001. The complete negative system has been enforced to tax on any free transfer of wealth even if the law doesn`t specify the activities or the name, type, or purpose of transactions. It was anticipated that any new or irregular inheritance or gift without tax could be exterminated with the introduction of the complete negative system. However, the tax evasion has continued through irregular business transactions since the legalization of the complete negative system for inheritance and gift tax. For example, the affiliated companies of Hyundai Motors have given orders exclusively for favors of the Glovis which is controlled by the dominant stockholders of Hyundai Motors and it stirred a social debate because the tax authorities expressed difficulties to tax on those transactions. This has raised issues again that the complete negative system on inheritance and gift tax law could be against the constitution and the law could be ineffective. The problem of the current negative list of gifts is that the tax authorities have difficulties to define the taxable transactions and calculate the taxable amount for inheritance and gift, which causes difficulties to tax on them. Therefore, it is desirable to restrain taxing on the transactions not listed on the examples of the rules, and to apply the law for the new types of transactions when the enforcement decrees and rules are legalized so that the law provides tax payers with stability and predictability. When the tax authorities make an effort to get credibility from the people for their tax administration for a long time, it will be possible to enforce the negative system on the gift tax without difficulties under the taxation with principles. Several articles of inheritance and gift tax act such as Articles 2(4), 41(3), 41(5), and 42(4) have issued a problem causing inconsistency with legal principles because they have ignored the characteristics of separate transactions following the first transaction with gift and just combine them with the original transaction to define the whole transaction. It appears that the tax authorities have obsessed to strictly enforce the law to attain the goal by unduly including non-gift items in the transaction. In order to solve this problem, it is highly recommended to introduce capital gain tax system. Currently it could be very difficult to abolish the inheritance and gift tax and introduce capital gain tax system. However, it is necessary in the mid to long term basis to change the inheritance and gift tax to the capital gain tax system after establishing the groundwork of the system and policy. There is another problem caused by disproportional taxing depending on the types of gifts which is against the principle of negative system since the law defines every example of gifts. Therefore, to tax equitably depending on types of gifts it would be reasonable to categorize transactions into general and capital transactions according to the sources of gain and then to deduct or not to tax up to the certain amount. It is not desirable to depend wholly on tax system to punish antisocial or unethical behaviors in order to attain certain government policies. It would be feasible to make restrictions on companies` decision making by revising commercial law to prevent the business transactions which affiliated companies favor a specially related company whose not listed on the stock market. In addition, following international trends of relaxation or abolishment of inheritance and gift tax law, it is highly necessary to review the option of relaxation of inheritance and gift tax law.

기업회계 및 외부검사 관련 법률들 간의 법적 체계에 관한 연구

정래용 ( Rae Yong Jung ) 한국상사판례학회 2008 상사판례연구 Vol.21 No.3

명의신탁 증여의제 과세에 대한 연구

김정훈 ( Jung Hun Kim ),정래용 ( Rae Yong Jung ) 홍익대학교 법학연구소 2014 홍익법학 Vol.15 No.1

Nominal trust system appeared when Japan introduced the real estate registration system during the Japanese occupation. However, even after the existing civil law became effective, the Supreme Court has approved of its validity continuously through legal precedents, based on the principle of unofficial autonomy. This system is aunique system of Korea, which cannot be found in other countries. The reason why this system has been formed and developed through concrete precedents until now is the social needs at that time. However, the fact that nominal trust system is being used illegally for means of tax evasion, speculation, and illegal concealment of properties is unavoidable. To prevent this use, real estate real name law was enacted in July 1st 1995 to prohibit nominal trust in real estate field. Also, for the stocks, the law of inheritance tax and gift tax has the regulation of taxation of constructive gift for nominal trust, which imposes gift tax on them. While the tax authorities made amendments of the regulation nine times and levied gift tax for nominal gift, there have been changes in precedents of the Supreme Court and four decisions of the Constitutional Court. Despite this fact, majority of the taxpayers taxed because of this regulation are not convinced, and they file suits for a different decision. This shows that the regulation of taxation of constructive gift for nominal trust is a controversial system. Theoretically, regulation of taxation of constructive gift for nominal trust has flaws regarding aspects of ability to pay tax, intention of tax evasion, qualification of being a plaintiff in appeal suit, principle of no taxation without law, principle of anti-over taxation, substantial taxation, consistency with other items of taxation, equality with real estate nominal trust, etc. However, the tax authorities giving up nominal trust regulation by simply abrogating its regulations is difficult to happen, considering the followings. First, the reason why the tax authorities are trying to control nominal trust and leading the real name act is to prevent tax evasion and achieve social justice by achieving justice in taxation first, and the tax authorities have enacted real estate real name law and finance real name law for this purpose. Secondly, although nominal trust has been used consistently to avoid other laws, related laws apply no sanctions to illegal acts using nominal trust. Considering these aspects, plans that can be in equal level of regulation of taxation of constructive gift for nominal trust such as establishing special regulations, improving the statutory time limitation for levying national tax, and applying sanctions through tax crime punishment law can be suggested as ways to improvement. If there are difficulties in applying these plans, and it is necessary to maintain the existing regulations, legislative plans such as switching the person who has liability for the gift tax, improving the extent of intention of tax evasion, giving chances to explain the nonexistence of intention of tax evasion, and permitting gift tax deduction can be suggested.