인문학
사회과학
자연과학
공학
의약학
농수해양학
예술체육학
복합학
DBpia AI
AI 에이전트
AI 아이디어
AI 리더
AI 뷰어
Citeasy
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개인구독
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지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록·키워드
The transferor is subject to capital gains tax at normal transaction of assets, while donee is bound to pay gift tax. However, the problem of a double taxation arises when assets are sold at a lower or higher price than market price. In case of low price disposal of assets capital gain tax is levied on transferor and gift tax is imposed on transferee at the same time. In this case the Supreme Court ruled a double taxation is allowed under the current law. Contrarily, in case of high price disposal of assets both capital gain tax and gift tax are in a situation to be levied on transferor. There are several provisions about the adjustment of a double taxation. The Article 2 (2) of the Inheritance Tax and Gift Tax Act stipulates that the gift tax cannot be imposed on the donee when an individual income tax under the Income Tax Act is levied on him or her. The Article 96 (3) 2 of the Income Tax Act and the article 162-6 (6) of the Enforcement decree of the Income Tax Act are applied to the transaction between specially not-related person. The Article 96 (3) 2 of the Income Tax Act stipulates that the market price as referred to in Article 35 of the Inheritance Tax and Gift Tax Act shall be deemed as the actual transaction value at the time of transfer if assets are transferred to a specially not-related person in a higher price than the market price. The article 162-6 (6) of the Enforcement decree of the Income Tax Act stipulates that the term "market price" of the Article 96 (3) 2 of the Act means the amount obtained by subtracting the value of donation pursuant to the Inheritance Tax and Gift Tax Act from the price. This paper deals with the problems and reform proposals regarding the double taxation of capital gains tax and gift tax in case of low price or high price disposal of assets.
본문·목차
인공지능 문자 인식 모델을 통해 추출된 텍스트로, 일부 오타나 오류가 포함될 수 있으나 지속적으로 개선 중입니다.
오류를 발견하셨다면 해당 부분을 드래그한 후 ' 를 통해 신고해주세요.
오류를 발견하셨다면 해당 부분을 드래그한 후 ' 를 통해 신고해주세요.
최근 본 자료 전체보기
UCI(KEPA) : I410-ECN-0101-2016-360-002572669
