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영어

The human beings acquires property or service in order to carry out his social life and manages this and guarantees this institutionally is the recognition of private ownership system, and the transfer of property of economic value between economic subject without any price cost relation with the eternal guarantee of this system is the inheritance system. The inheritance tax has its major object to realize rather than the object of financial demand but to repress the concentration of wealth and to redistribute the income and property. However, the inheritance tax imposed to transfer of wealth without charge to the inheritance has mich difference in burden of taxation to the tax payers depending on taxation based on what kind of basis. Since the distributing problem of income has become influential as the import policy issue no the facet of social justice in modern country today, it seems that the inheritance tax system of taxation methods of the inheritance tax has persuasive power, but taking standpoint of what kind of method is the issue of the most important legislation policy decision. The inheritance taxation law in our country shall be taxed by income earner, but since it is the administrative opportunism taxation system to tax collectively, the burden amount of the inheritance tax in the same amount whether the successor is one or several persons, so the taxation method of taxation model for the legacy which gas the weakness that it concentrates the wealth or accelerate preponderance of the wealth shall be improved. Also, in case of our country, the taxation type for legacy is applied, but when the actual record of taxation for the inheritance tax of major foreign countries such as Japan which is taking legacy acquiring taxation type is analyzed, the actual standing of tax income is very little. Therefore, the taxation system to the whole inherited property is against the objectives and consistency of the whole taxation system on the taxation law such as income tax in our country of taxation system by individual, and the legacy income taxation system is rational in the theoretical aspect or policy aspect and can be said to accord with principle of burden in accordance with ability. Also, the burden in accordance with ability can be burdened to the property obtainer, and the chance of dispersion of inherited property rationally is prepared naturally to the successor who is the obtainer of the inherited property, so the promoting function of distribution of wealth is displayed and at the same time, the effect of relative decrease of burden of inheritance tax can be obtained.