생명보험에 관한 세제 = 외국을 중심으로

다국어 초록 (Multilingual Abstract)

Life insurance often comprises a significant portion of a decedent's estate. Its prevalence is partly attributable to the benefits it receives under the income tax law. Employers frequently provide group term life insurance as a tax-free fringe benefit to employees. Life insurance also represents an attractive investment to high-income individuals because it enables them to earn and accumulate income on a tax-free basis. Life insurance may be a helpful estate planning tool as well. Insurance proceeds payable to decedent's estate to avoid selling other assets that decedent may wish to transfer to legatees.
Life insurance has long been an important estate planning tool. An insured can remove the proceeds of existing policies of insurance on her life from her gross estate by making the proceeds payable to someone other than her executor and by relinquishing all the incidents of ownership. Similarly, with respect to new policies, she can structure her payment of premiums so that they will qualify for the gift tax present interest exclusion and that the proceeds of such policies will not be included in her gross estate.
Because taxes is closely related with national finance, and under the consideration for the stability of survivor's life, it may be reasonable that economic solicitudes is given to the life insurance which has properties as savings. But, there can be necessities for reexamination on efficiency as a method of policy, and on the case which goes against balance in contrast to other finance commodities.

목차 (Table of Contents)

• Ⅰ. 生命保險制度의 槪要
• Ⅱ. 美國의 生命保險에 관한 稅制
• Ⅲ. 유럽 3국의 生命保險에 관한 稅制
• Ⅳ. 日本의 生命保險에 관한 稅制
• Ⅴ. 우리나라
• Ⅵ. 結語
• 〈참고문헌〉
• 〈Abstract〉