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흑자법인에 대한 재산증여와 그 법인주주에 대한 증여세 과세 여부

Author
김홍철, 박훈
Journal Title
법학논총
Publication Year
2016
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Summary

This paper analyzes the Supreme Court's decision regarding whether gift tax can be imposed on shareholders of a black-capital company when property is gifted to the company. The Supreme Court ruled that if the transaction exceeds the tax limitation of Article 41 of the Inheritance and Gift Tax Act, it cannot be taxed under Article 2, paragraph 3 of the same Act. However, the paper critically views the argument that taxation is impossible solely due to the failure to meet some conditions of the example provision, and argues that the applicability of Article 42 should be reviewed to prevent the possibility of new irregular gifts before determining taxability.

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