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증여세 완전포괄주의 제도의 실효성에 관한 연구

Author
박정우, 정래용
Journal Title
홍익법학
Publication Year
2015
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Summary

This study analyzes the effectiveness of the complete inclusion system for gift tax through critical review of case law and exploration of legislative improvement measures. It primarily points out the potential violation of legal certainty in Article 32 of the Inheritance and Gift Tax Act and argues for a re-examination of the case law emphasizing the substantial taxation principle and the scope of taxpayer predictability. It also emphasizes the need to clarify the tax base through laws or subordinate regulations when new types of transactions occur.

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