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2010년 상속세 및 증여세법 판례 회고
Author
강남규, 김근재
Journal Title
조세법연구
Publication Year
2011
Topics
Summary
This paper analyzes 11 Supreme Court precedents related to the Inheritance and Gift Tax Act in 2010, covering key issues such as the residency status of the deceased, methods of market value assessment, provisions on the acquisition of property funds through gifts, and non-profit organization gift tax exemptions. The precedents regarding the valuation of listed and unlisted foreign stocks are particularly noteworthy, and the paper anticipates active attempts by tax authorities and future court rulings related to the implementation of complete comprehensive taxation.
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