세법상 시가의 기본개념과 운영체계에 관한 연구

Abstract

In the Inheritance Tax and Gift Tax Law, and Corporation Tax Law, which form the basis of the concept of Market Price, the definition of Market Price and the basic concept of Market Price are defined abstractly and ambiguously. The Inheritance Tax and Gift Tax Law stipulates that the market price is a value that is generally recognized as being established when a transaction is freely made between an unspecified number of people. In the Corporate Income Tax Act, market value refers to the value that is judged to be applied or applied to normal transactions between persons who are not related to sound social myths and commerce practices. Although the definition of market value is different in the inheritance tax, gift tax law, and corporate tax law, the concept of market value mainly utilizes the objective exchange price formed by normal transactions. Although the concept of market value in this precedent has already established itself as a basic principle of market value, there are still conflicting precedents that emphasize subjective factors in the concept of market value. The basic concept of market value has not been firmly established by judicial precedents as well as related legal texts. In the tax law, the regulations related to the market valuation are separately defined inconsistently in the inheritance tax and gift tax law, the corporate tax law, the income tax law, and the value added tax law, and the same meaning is expressed in different terms. In interpreting the market value provisions of the tax law, the Internal Revenue Service, the Tax Tribunal, and the Court often have different opinions, and even within the same institution, they make conflicting decisions or judgments. As a result, there is a lot of confusion among field practitioners related to market value, and tax inequalities between taxable income are caused by different market valuations by taxpayers and tax items. In particular, there is a high possibility that the property rights of the people will be infringed upon the discretion of the tax authorities in evaluating and applying the market value. In addition to the theoretical review related to market value, this study collected the opinions of stakeholders on the regulations related to the current market valuation using the survey method using questionnaires that were not tried in previous studies. A total of 111 responses were analyzed by conducting a survey of taxpayers, tax agents (Certified Tax Accountants, Certified Public Accountants, etc.), tax offices, and tax referees who actually deal with tax issues related to market valuation. The purpose of this study is to secure legal stability and predictability by clearly establishing the basic concept of market value, finding out the cause of the shaking of the basic concept of market value, and promoting a consistent systematization of market value regulations. For this purpose, the difference between the market value regulations of each tax law in the basic concept, evaluation method and evaluation scope of market value was compared and examined legally. In addition, the improvement plan for the problem was suggested by analyzing the difference of each group according to the results of the survey. First, the basic concept of the market price in the tax law was clarified clearly, and the intrinsic limitations of the market price regulation as an example regulation were clarified and the improvement measures were sought. Second, by analyzing and examining the relationship between the economic rationality of the rejection of unfair act calculation and the appropriate market price, the legitimate reason for the transaction between the non-related parties and the appropriate market price, the reason why the market concept is shaken is revealed and the improvement plan is suggested. Third, the problems of the market value operating system under the current tax law were derived and a reasonable solution was presented. Fourth, the cause of the stereotype of the tax office that does not unconditionally recognize the transaction value between the related parties as the market value was clarified and the desirable direction of the tax law interpretation was promoted. Fifth, the study tried to find an alternative to clarify and unify the contents that cause confusion because the same meanings are expressed differently in each tax law. Sixth, this study compared and analyzed the cases where the market value cannot be calculated and the cases where the market value of the corporate tax law is unclear, and drew the differences and problems and suggested improvement plans. Seventh, the differences and problems of the regulations on the appraisal value in each tax law were clarified, and the desirable utilization plan of the retrospective appraisal value was devised by pointing out the situation that the retrospective appraisal value is used only advantageously in each position. This study is expected to help establish a unified taxation system and lay the foundation for fair tax administration by presenting alternatives in terms of conceptual, legislative, and tax administration on the problems of market value regulations. Furthermore, it is expected that fair taxation and legal stability will be strengthened by inducing appropriate market value calculation and evaluation. Finally, this study has limitations in that it lacks review and analysis from a practical point of view that directly calculates fair and objective exchange value as market value. In the future, it is necessary to study based on the practical work of tax law experts and accounting experts who have extensive field experience in this field and to improve the legislative supplement of the tax office.| In the Inheritance Tax and Gift Tax Law, and Corporation Tax Law, which form the basis of the concept of Market Price, the definition of Market Price and the basic concept of Market Price are defined abstractly and ambiguously. The Inheritance Tax and Gift Tax Law stipulates that the market price is a value that is generally recognized as being established when a transaction is freely made between an unspecified number of people. In the Corporate Income Tax Act, market value refers to the value that is judged to be applied or applied to normal transactions between persons who are not related to sound social myths and commerce practices. Although the definition of market value is different in the inheritance tax, gift tax law, and corporate tax law, the concept of market value mainly utilizes the objective exchange price formed by normal transactions. Although the concept of market value in this precedent has already established itself as a basic principle of market value, there are still conflicting precedents that emphasize subjective factors in the concept of market value. The basic concept of market value has not been firmly established by judicial precedents as well as related legal texts. In the tax law, the regulations related to the market valuation are separately defined inconsistently in the inheritance tax and gift tax law, the corporate tax law, the income tax law, and the value added tax law, and the same meaning is expressed in different terms. In interpreting the market value provisions of the tax law, the Internal Revenue Service, the Tax Tribunal, and the Court often have different opinions, and even within the same institution, they make conflicting decisions or judgments. As a result, there is a lot of confusion among field practitioners related to market value, and tax inequalities between taxable income are caused by different market valuations by taxpayers and tax items. In particular, there is a high possibility that the property rights of the people will be infringed upon the discretion of the tax authorities in evaluating and applying the market value. In addition to the theoretical review related to market value, this study collected the opinions of stakeholders on the regulations related to the current market valuation using the survey method using questionnaires that were not tried in previous studies. A total of 111 responses were analyzed by conducting a survey of taxpayers, tax agents (Certified Tax Accountants, Certified Public Accountants, etc.), tax offices, and tax referees who actually deal with tax issues related to market valuation. The purpose of this study is to secure legal stability and predictability by clearly establishing the basic concept of market value, finding out the cause of the shaking of the basic concept of market value, and promoting a consistent systematization of market value regulations. For this purpose, the difference between the market value regulations of each tax law in the basic concept, evaluation method and evaluation scope of market value was compared and examined legally. In addition, the improvement plan for the problem was suggested by analyzing the difference of each group according to the results of the survey. First, the basic concept of the market price in the tax law was clarified clearly, and the intrinsic limitations of the market price regulation as an example regulation were clarified and the improvement measures were sought. Second, by analyzing and examining the relationship between the economic rationality of the rejection of unfair act calculation and the appropriate market price, the legitimate reason for the transaction between the non-related parties and the appropriate market price, the reason why the market concept is shaken is revealed and the improvement plan is suggested. Third, the problems of the market value operating system under the current tax law were derived and a reasonable solution was presented. Fourth, the cause of the stereotype of the tax office that does not unconditionally recognize the transaction value between the related parties as the market value was clarified and the desirable direction of the tax law interpretation was promoted. Fifth, the study tried to find an alternative to clarify and unify the contents that cause confusion because the same meanings are expressed differently in each tax law. Sixth, this study compared and analyzed the cases where the market value cannot be calculated and the cases where the market value of the corporate tax law is unclear, and drew the differences and problems and suggested improvement plans. Seventh, the differences and problems of the regulations on the appraisal value in each tax law were clarified, and the desirable utilization plan of the retrospective appraisal value was devised by pointing out the situation that the retrospective appraisal value is used only advantageously in each position. This study is expected to help establish a unified taxation system and lay the foundation for fair tax administration by presenting alternatives in terms of conceptual, legislative, and tax administration on the problems of market value regulations. Furthermore, it is expected that fair taxation and legal stability will be strengthened by inducing appropriate market value calculation and evaluation. Finally, this study has limitations in that it lacks review and analysis from a practical point of view that directly calculates fair and objective exchange value as market value. In the future, it is necessary to study based on the practical work of tax law experts and accounting experts who have extensive field experience in this field and to improve the legislative supplement of the tax office.