개별 세법상 부당행위계산 부인규정의 상충관계 해소를 위한 연구 = A Study for Resolving the Trade－off in Separate Tax about the Rejection of Unfair Act and Calculation Rules

다국어 초록 (Multilingual Abstract)

The principle of substantial taxation, one of the principle to levy on national tax, means that levy on the real substance by denying or adjusting the formal substance for the avoidance of taxation. The rejection of unfair act and calculation rules means that re－calculate about a irrational transaction for the purpose of reducing tax.
This study consider the matter of the trade－off in separate tax about the rejection of unfair act and calculation rules and find the solutions. These findings were the following conclusions；First, double taxation occurs between capital gain tax and gift tax in the case of 'transfer at lower price than market price'. One transaction must be taxed by one tax；capital gain tax or gift tax.
Second, the 'estimated value' is conceded before and after 6 months from the basic date only.
Like the court's judgment, 'retroactive estimated value' must be concede also.
Third, the 'compared sale value' is conceded before the basic date only. And the range of 'Fair Value' in 'Corporate Tax' and 'Inheritance & Gift Tax' are different from each other. So, the range of Fair Value must be demonstrate in one tax law；in the 'Basic Law for National Taxes' or 'Inheritance & Gift Tax'.
Finally, the 'Inheritance & Gift Tax' is using the concept of 'the basic date of calculate'. But it doesn't mean the 'date of selling' or 'date of acquisition'. So we must amend the tax law；the new rule which regards 'the basic date of calculate' as 'the date of acquisition' in the 'Inheritance &Gift Tax', or which regards 'the basic date of calculate' as 'the date of selling' in the 'Income Tax Law'.

참고문헌 (Reference)

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