📰 NEWSCUS: Tax Issues & Trends(조세이슈&트렌드) – The end of the simple tax-saving era, and the growing emphasis on transparency, fairness, and digital taxation(단순 절세 시대 종료와 투명성, 공정성, 디지털 과세 강화)

6월 넷째주 조세 이슈 및 트렌드 (국내·해외 종합)

📌 Domestic Tax Issues (Korea)(국내 조세 이슈)

👉 “Expansion of deductions + strengthening of taxation”(“공제 확대 + 과세 강화”) → A restructuring of the tax system centered on the middle class.(중산층 중심 세제 재편)

1. Strengthening the Link Between Tax Revenue and the Real Estate Market(세수·부동산 연동 구조 강화)

• In Seoul, increased tax revenue has led to improved fiscal capacity.(서울시 기준, 세수 증가로 재정 여력 확대 확인)
• Rising real estate prices and increased transaction volumes have recently boosted local tax revenues, particularly acquisition taxes.(최근 부동산 가격 상승 + 거래 증가로 지방세(특히 취득세) 수입 증가)

→ Key Points(핵심 포인트)

• Tax revenue is closely linked to economic conditions and asset markets.(세수는 경기·자산시장과 강하게 연동)
• Changes in real estate policy directly impact tax revenue.(부동산 정책 변화 → 곧바로 세수 영향)

→ Implications(시사점)

• Future changes in real estate regulations—whether eased or tightened—may significantly affect the stability of local government finances.(향후 부동산 규제 완화 vs 강화에 따라 지방재정 안정성도 변동 가능)

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2. Trend Toward Strengthening Gift Tax Enforcement(증여세 과세 강화 트렌드)

• Even the use of parents’ credit cards or financial support for living expenses can be treated as a taxable gift when it leads to asset accumulation.(부모 카드 사용, 생활비 지원도 자산 축적 시 사실상 증여로 과세 가능)

→ Key Points(핵심 포인트)

• The principle of ‘substance over form’ in taxation is being reinforced.(‘형식보다 실질’ 과세 원칙 강화)
• Everyday transfers of funds are increasingly becoming subject to taxation.(일상적 자금 이전도 과세 대상 확대)

→ Implications(시사점)

• As financial activities among younger individuals increase, the risk of gift tax exposure is also rising.(자녀 금융 활동 증가 → 증여세 리스크 확대)
• The importance of tax management is growing, particularly for people in their 20s and 30s.(세무관리 중요성 상승 (특히 20~30대))

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3. 세제 혜택 축소 흐름

• 전기차 개별소비세 감면 폐지 검토 등 정책성 세제혜택 점진적 정리

→ Key Points(핵심 포인트)

• 정부 재정 확보 vs 산업 지원의 균형
• 세제 대신 직접 보조금 방식 전환

→ Implications(시사점)

• 세금 할인보다 “현금지원 정책” 확대 가능
• 소비자 체감 부담은 증가할 수 있음

📊 Key Trends in Inheritance & Gift Tax(상속·증여세 핵심 트렌드)

1. Inheritance Tax Reform(상속세 개편): “Shifting from Tax Rates to Deduction Structures”
(“세율보다 공제 구조 변화”)

• Key discussions focus on expanding child-related deductions and increasing the basic lump-sum deduction.(자녀 공제 확대, 일괄공제 상향 등이 핵심 논의)
• There is also ongoing debate about lowering the top tax rate (from 50% to 40%).(최고세율 인하(50% → 40%) 방향 지속 논의)

→ Key Points(핵심 포인트)

• A shift toward expanded deductions is easing the tax burden on the middle class.(공제 확대 중심 → 중산층 세부담 완화)
• The number of taxpayers subject to inheritance tax may decrease.(상속세 대상 자체 감소 가능)

→ Implications(시사점)

• Inheritance tax is no longer limited to high-net-worth individuals and is becoming a broader issue affecting general households.(자산가만의 세금 → 일반 가구 이슈로 확대)
• Tax planning strategies(절세 전략):
  • Choosing between gifting and inheritance is becoming more important.(증여 vs 상속 선택 중요해짐)
  • The number of children has emerged as a key variable in determining the scale of deductions.(“자녀 수 = 공제 규모” 핵심 변수)

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2. Transition from Estate Tax(유산세) → Inheritance Acquisition Tax(유산취득세 전환 논의)

• Currently(현재): Taxed based on the total estate.(전체 유산 기준 과세)
• In the future(향후): A shift toward taxation based on each heir’s share is being considered (target: 2028).(상속인별 과세 방식 전환 검토 (2028 목표))

→ Key Points(핵심 포인트)

• Improves tax fairness by taxing individuals based on what they actually receive.(과세 형평성 개선 (각자 받은 만큼 과세))
• Aligns with international standards followed by many OECD countries.(국제 기준(OECD 다수 국가)과 정렬)

→ Implications(시사점)

• Tax burdens may vary more depending on family structure.(가족 구조에 따라 세금 차이 확대)
• The importance of inheritance planning is expected to increase.(상속 플랜 설계 중요성 ↑)

🌍 Global Tax Issues(해외 조세 이슈)

👉 “Minimum tax rates(최저세율) + standardized rules(규정 통일)” → A shift from tax competition to regulatory competition(조세 경쟁 → 규제 경쟁 전환)

1. Full Implementation of the Global Minimum Tax (Pillar Two)(글로벌 최저한세(Pillar 2) 본격 시행)

• A minimum corporate tax rate of 15% is applied to multinational enterprises.(다국적기업 대상 최소 법인세율 15% 적용)
• In 2026, the system enters the actual reporting and operational phase.(2026년: 실제 신고·운영 단계 진입)

→ Key Points(핵심 포인트)

• Prevents tax avoidance (addressing base erosion).(조세회피 방지 (Base Erosion 대응))
• Approximately 140 countries are participating.(약 140개국 참여)

→ Implications(시사점)

• For global corporations(글로벌 기업):
  • Tax strategy is shifting from “tax minimization” to “regulatory compliance.”(세금 전략 → “절세 → 규정 준수”로 전환)
• For governments(국가):
  • Corporate tax competitiveness is becoming less about tax rates and more about policy stability and regulatory certainty.(법인세 경쟁력 → 세율보다 제도 안정성 중요)

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2. Enhancements to the OECD Pillar Two Framework(OECD Pillar 2 제도 보완)

• The introduction of a Side-by-Side system helps prevent double taxation.(병행체계(Side-by-Side) 도입 → 이중과세 방지)
• There is also expanded recognition of tax incentives for real economic investments.(실물투자 세제 인센티브 인정 확대)

→ Key Points(핵심 포인트)

• A balance between investment promotion and stronger taxation.(“투자유도 vs 과세강화” 균형)
• Measures are included to ease the burden on businesses.(기업 부담 완화 장치 포함)

→ Implications(시사점)

• Favorable conditions for companies engaged in R&D and capital investments.(R&D·설비 투자 기업에 유리)
• Competition among countries to attract investment is expected to continue.(국가 간 투자 유치 경쟁은 계속 유지)

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3. Global Tax Environment(글로벌 세무 환경): “Increasing Complexity(복잡성 증가)”

• 84% of companies expect greater tax disclosure requirements in the future.(기업 84%: 향후 세무 공개 확대 예상)
• As regulations increase, compliance costs are rising significantly.(규정 증가 → 컴플라이언스 비용 급증)

→ Key Points(핵심 포인트)

• Tax is no longer just a cost, but a management risk.(세금 = 단순 비용이 아닌 “경영 리스크”)
• There is growing adoption of digital and AI-based tax management systems.(디지털·AI 기반 세무관리 증가)

→ Implications(시사점)

• For companies(기업): Strengthening tax organizations and systems is becoming essential.(세무 조직·시스템 강화 필수)
• For individuals(개인): Overseas investments are increasingly associated with higher tax risks.(해외 투자 → 세금 리스크 증가)

• 한국경제 세금 뉴스 (2026.06)
• Deloitte 글로벌 세무 정책 보고서(2026)
• OECD 글로벌 최저한세(Pillar2) 자료
• 2026 상속세 개편 관련 자료 종합