시가와 다른 양도에 대한 세법상의 효과
(The) regulations on the transfers of which price is not determined by market price under the korean tax system
상속재산 시가 양도;
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In a market economy system, the pricing depends on traders'(buyer and seller) own will. There is no problem if the price is made by balance of the demand and the supply. But the traders who have intended purposes, for example tax avoidances, could make bad effect on the market system. Therefore the authority has a lot of methods to regulate intended trading. This study show the regulations on the transfers of which price is not made by market price under the korean tax system. For the effective regulations, we should make emphasis on the principle of equal taxation. The principle that the condition and subject of taxation should be stipulated definitely harmonized with the principle of equal taxation.