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    기타 저가양수 또는 고가양도에 따른 이익의 증여(상증세법 제35조) - (1편)

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    댓글 댓글 3건   조회Hit 371,508회   작성일Date 22-08-24 16:35

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    가. 과세개요
    재산을 시가보다 낮은 가액으로 양수하거나 시가보다 높은 가액으로 양도한 경우로서 과세요건을 충족하는 경우에 그 대가와 시가의 차액에 대하여 증여세 과세함. 단, 거래 당사자간 특수관계 유무에 따라 그 과세요건 및 거래 이익(증여가액) 등의 계산방법이 다름.
    1) 납세의무 면제 등
    ① 고ㆍ저가 양도에 따른 증여의 경우 증여인은 연대납세의무를 부담하지 않음(상증세법 제4조의2 제6항)
    ② 수증인이 증여세 납부능력이 없다고 인정되는 경우로서 강제징수를 하여도 조세채권을 확보하기 곤란한 경우 증여세 전부 또는 일부를 면제함(상증세법 제4조의2 제6항)
    (*) 납부능력이 없는 경우 증여세 과세가 가혹한 점을 감안(집행기준 4의2-0-3)
    나. 특수관계 있는 경우의 고ㆍ저가 양도(상증세법 제35조 제1항)
    1) 과세요건: ㅣ시가-대가ㅣ≥ MIN(시가 X 30%, 3억원)
    2) 증여재산가액: ㅣ시가-대가ㅣ- MIN(시가 X 30%, 3억원)
    => 소득세법상 부당행위계산부인 적용여부를 함께 검토
    소득세법 제101조의 규정에 의하여 양도인에게 부당행위계산을 적용하는 경우에도 그 행위가 상증세법 제35조 규정에 의한 증여의제규정에 해당하는 경우 수증인은 증여세납세의무 발생함(재산46014-21, 2001.1.4.)
    다. 특수관계 없는 경우의 고ㆍ저가 양도(상증세법 제35조 제2항)
    1) 과세요건: ㅣ시가-대가ㅣ≥ 시가 X 30%
    2) 증여재산가액: ㅣ시가-대가ㅣ- 3억원
    3) 거래당사자와의 관계, 거래의 경위, 거래가액의 결정과정 등을 종합적으로 판단하여 고ㆍ저가 거래의 정당한 사유가 있는 경우는 제외
    라. 고ㆍ저가 양도에 따른 이익의 증여 적용을 배제하는 경우
    1) 전환사채 등의 주식전환 등에 따른 이익의 증여 규정(상증세법 제40조 제1항)이 적용되는 전환사채 등(상증령 제26조 제1항)
    2) 상장주식으로서 증권시장에서 거래된 것(상증령 제26조 제1항 2호 및 상증칙 제10조의6). 단, 시간외대량매매는 공정한 거래로 보기 어려우므로 과세하되, 이 경우에도 당일 종가로 매매된 경우에는 과세제외 함.
    (*) 시간외 대량 매매: 거래소의 장개시 전 및 장개시 후 시간외시장에서 매도ㆍ매수 쌍방의 합의된 가격ㆍ수량으로 거래를 성립시키는 방법
    <특수관계인간 전일종가 거래시 증여세 과세 여부>
    특수관계인간에 거래소 정규시장(09:00~15:30) 개시 전에 상장주식을 전일종가를 체결단가로 하여 대량매매 방식으로 거래한 경우, 증여세 과세대상에 해당함(기획재정부 재산세제과-874, 2021.10.05.)
    3) 개인과 법인간 거래로 그 대가가 법인세법상 시가에 해당하여 부당행위계산 적용하지 않는 경우(상증세법 제35조 제3항). 단, 거짓ㆍ부정한 방법으로 상속세ㆍ증여세를 감소시킨 경우 제외
    (*) 양도소득세 부당행위계산 적용배제(소득령 제167조 제6항)
    4) 소액주주인 우리사주조합원이 조합을 통해 취득한 경우(상증세법 제46조)
    (*) 소액주주: 지분비율 1% 미만 & 액면가액 3억원 미만 주주(상증령 제29조 제5항)
    5) 국가나 지방자치단체로부터 증여받은 경우(상증세법 제46조)
    <상장주식의 시간외 대량매매>
    - 증여세: 고가양도ㆍ저가양수에 따른 이익의 증여 과세하지 않음
    ⇒ 당일 종가가 아닐 경우 증여세 과세 대상(기획재정부 재산세제과-874, 2021. 10. 05.)
    - 양도세: 특수관계인간 저가양도ㆍ고가양수에 따른 부당해우이계산 부인 적용하지 않음
    ⇒ 거래 상대방이 개인인 경우 2021.2.17. 이전 양도분은 소득세법 제101조에 따라 부당행위계산부인 적용 대상임
    거래구분
    증여세 과세 여부
    양도소득 부당행위
    개인 - 개인
    X
    X(*)
    개인 - 법인
    X
    X
    (*) 2021. 2. 17. 이전 양도분은 과세
    <증여세 납세의무면제 등 규정(상증법 제4조의2)>
    증여세 납세의무 면제
    (*) 수증인이 증여세 납부능력이 없다고 인정되는 경우
    증여자에게 연대납세의무가 없는 경우
    - 고가 양도에 따른 이익의 증여(상증법 제35조)
    - 상증세법 제4조 제1항 2호, 3호
    고저가 거래로 발생한 이익, 재산 취득 후 재산의 가치 증가(비특수관계자의 경우 정당한 사유가 없는 경우로 한정
    - 저가ㆍ고가양도에 따른 이익의 증여(상증법 제35조)
    - 채무면제 등에 따른 증여(상증법 제36조)
    - 채무면제 등에 따른 증여(상증법 제36조)
    - 부동산 무상사용에 따른 이익의 증여(상증법 제37조)
    - 부동산 무상사용에 따른 이익의 증여(상증법 제37조)
    - 금전 무상대출 등에 따른 이익의 증여(상증법 제41조의4)
    - 합병에 따른 이익의 증여(상증세법 제38조)
    - 증자에 따른 이익의 증여(상증세법 제39조)
    - 감자에 따른 이익의 증여(상증세법 제39조의2)
    - 현물출자에 따른 이익의 증여(상증세법 제39조의3)
    - 전환사채 등의 주식전환 등에 따른 이익의 증여(상증세법 제40조)
    - 초과배당에 따른 이익의 증여(상증세법 제41조의2)
    - 주식등의 상장 등에 따른 이익의 증여(상증세법 제41조의3)
    - 금전 무상대출 등에 따른 이익의 증여(상증세법 제41조의4)
    - 합병에 따른 상장 등 이익의 증여(상증세법 제41조의5)
    - 재산사용 및 용역제공 등에 따른 이익의 증여(상증세법 제42조)
    - 법인의 조직 변경 등에 따른 이익의 증여(상증세법 제42조의2)
    - 재산 취득 후 재산가치 증가에 따른 이익의 증여(상증세법 제42조의3)
    - 재산 취득자금 등의 증여 추정(상증세법 제45조)
    - 특수관계법인과의 거래를 통한 이익의 증여 의제(상증세법 제45조의3)
    - 특수관계법인으로부터 제공받은 사업기회로 발생한 이익의 증여 의제(상증세법 제45조의4)
    - 특정법인과의 거래를 통한 이익의 증여 의제(상증세법 제45조의5)
    - 공익법인 등이 출연받은 재산에 대해 증여세가 과세되는 경우, 출연자가 해당공익법인의 운영에 책임이 없는 경우로서 상증령 제3조의3 제2항에 해당시
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