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흑자법인에 대한 증여시 주주에 대한 증여세 과세 여부

Author
유철형
Journal Title
조세법연구
Publication Year
2012
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Summary

This paper discusses the legal issues surrounding the taxation of shareholders when a gift is made to a black-capital corporation. While tax cases were minimal after the introduction of the comprehensive gift tax system, comprehensive gift taxation has been actively enforced since the establishment of regulations on illicit support, leading to increased taxation of shareholder benefits through gifts to black-capital corporations. However, constitutional and legal issues such as the validity of taxing unrealized gains and the rationality of calculating the gift property value are raised, and further supplementation of related laws is necessary.

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박훈 · 2012

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흑자법인에 대한 재산증여와 그 법인주주에 대한 증여세 과세 여부

김홍철, 박훈 · 2016

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기여에 의한 재산가치 증가에 대한 포괄증여 과세의 법적 한계 ― 일감몰아주기와 흑자법인 증여의 과세 근거규정을통한 분석적 접근 ―

강남규 · 2015

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