Abstract
This paper analyzes the comprehensive concept of gift tax, applying the judgment of the KoreanTax Tribunal decided cases since 2008. In particular, comprehensive taxation regime’s trends relatingto the judgment of the Tax Tribunal cases of gift tax, provisions specific analysis, target analysisissues, analysis of the judgment the claimant(industry, type of entity, wholeheartedly process type,etc.).
The results of analysis are as follows.
First, comprehensive taxation regime(hereby “CTR”) of gift tax is total 115 cases accounted for onthe symptoms under Article 42 relating to decide cases, 40 cases of in related provisions specificanalysis and, 41 Joe 25 cases, decided cases related and Article 31 and 22 cases of gravity exhibited.
Second, cases with issues－specific are 115 cases of the issues subject shares because it is acomplex transaction relating to the shares and evaluate problems associated contention betweentaxpayers and IRS.
Third, practices that judgment the claimant is engaged in the manufacturing analysis of all decisionson claimants in the cases of the sector is the most abundant, followed by the case of real estate leasingand service industries showed a lot.
Fourth, the analysis of the judgment of the business entity type and wholeheartedly procedures, ifthe applicant is a corporation if the judgment is about 85.22% of 98 cases and 17 cases were soletraders. If the detail distinguish the corporation is a privately held corporation listed companieswhereas 26.53% of the total of 26 cases have accounted for most of the 72 cases 62.61%.
Finally, analysis of the IRS the treatment period of the Seoul branch this high is 65.52% of 65 casesmost frequently of all, analysis of the treatment period was, on average the longest period of time thecase was charged in 2012 in the Annual Analysis it takes 574 days was the shortest period of timehas been spent 188 days in 2007.
This analysis applies quantitative approach, in the comprehensive analysis of the gift tax and providethe results of the quantitative analysis. In particular, specific provisions, target－specific issues,Claimant’s specific characteristics, and it provides a comparative analysis of the type－specific localbranch may have higher academic or practical contributions.
The results of analysis are as follows.
First, comprehensive taxation regime(hereby “CTR”) of gift tax is total 115 cases accounted for onthe symptoms under Article 42 relating to decide cases, 40 cases of in related provisions specificanalysis and, 41 Joe 25 cases, decided cases related and Article 31 and 22 cases of gravity exhibited.
Second, cases with issues－specific are 115 cases of the issues subject shares because it is acomplex transaction relating to the shares and evaluate problems associated contention betweentaxpayers and IRS.
Third, practices that judgment the claimant is engaged in the manufacturing analysis of all decisionson claimants in the cases of the sector is the most abundant, followed by the case of real estate leasingand service industries showed a lot.
Fourth, the analysis of the judgment of the business entity type and wholeheartedly procedures, ifthe applicant is a corporation if the judgment is about 85.22% of 98 cases and 17 cases were soletraders. If the detail distinguish the corporation is a privately held corporation listed companieswhereas 26.53% of the total of 26 cases have accounted for most of the 72 cases 62.61%.
Finally, analysis of the IRS the treatment period of the Seoul branch this high is 65.52% of 65 casesmost frequently of all, analysis of the treatment period was, on average the longest period of time thecase was charged in 2012 in the Annual Analysis it takes 574 days was the shortest period of timehas been spent 188 days in 2007.
This analysis applies quantitative approach, in the comprehensive analysis of the gift tax and providethe results of the quantitative analysis. In particular, specific provisions, target－specific issues,Claimant’s specific characteristics, and it provides a comparative analysis of the type－specific localbranch may have higher academic or practical contributions.
| Translated title of the contribution | A Study on Adopting the Comprehensive Taxation Regime of Gift Tax using Tax Tribunal Cases |
|---|---|
| Original language | Korean |
| Pages (from-to) | 9-37 |
| Number of pages | 29 |
| Journal | 세무학연구 |
| Volume | 32 |
| Issue number | 4 |
| State | Published - 2015 |