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
오류제보하기
When a taxable gift in the form of cash, stocks, real estate, or other tangible or intangible property is made, the Gift tax is usually imposed on the donee in Korea. A gift is "Any transfer to an individual, either directly or indirectly, where full consideration (measured in money or money's worth) is not received in return". Nowadays, business transactions between related parties of the controlling shareholders of the family-controlled conglomerate have used for tax avoidance. So, Korean government has enacted the deemed gift tax provision in 2010. Public opinions regarding inheritance taxation have focused on imposing strong sanctions on an irregular inheritance process. The deemed gift provision has enacted to eliminate transactions between related parties of the controlling shareholders of Chabul. The deemed gift provision will pose a serious legal problem. Moreover, it is argued that the Deemed Gift Tax provision itself is unconstitutional. This paper explores Legal Issues arising from the Deemed Gift Tax Provision.
목차
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참고문헌 (24)
참고문헌 신청
Eric Talley / 1998 / Turning Servile Opportunities to Gold : A Strategic Analysis of Corporate Opportunity Doctrine / Yale Law Journal 108 : 292 ~
Matthew R. Salzwedel / 2002 / A Contractual Theory of Corporate Opportunity and A Proposed Statute / Pace L. Rev 23 : 83 ~
Woolf, Terence / 2001 / The Venture Capitalist's Corporate Opportunity Problem / Colum. Bus. L. Rev 2001 : 473 ~
김완일 / 2013 / 일감몰아주기에 대한 증여세 과세의 실무적 과제 / (주)영화조세통람
김주석 / 2013 / 2013년 최초신고 일감몰아주기 증여세실무 / 삼일인포마인
Matthew R. Salzwedel / 2002 / A Contractual Theory of Corporate Opportunity and A Proposed Statute / Pace L. Rev 23 : 83 ~
Woolf, Terence / 2001 / The Venture Capitalist's Corporate Opportunity Problem / Colum. Bus. L. Rev 2001 : 473 ~
김완일 / 2013 / 일감몰아주기에 대한 증여세 과세의 실무적 과제 / (주)영화조세통람
김주석 / 2013 / 2013년 최초신고 일감몰아주기 증여세실무 / 삼일인포마인
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