북한주민의 남한재산 상속 시 세제상 거주자지위 여부와 과세문제

정찬우(Chan-Woo Chung) 한국조세연구포럼 2018 조세연구 Vol.18 No.4

남북한 간 분단 상황이 70년 이상 지속되면서 북한에 생존해 있는 이산가족과 그 후손들이 남한 내 상속재산에 대하여 상속권을 행사하는 사례가 최근 상당수 발생하고 있다. 국회에서는 지난 2012년 북한주민이 남한소재 재산을 상속받게 되는 경우 필요한 구체적 처리절차와 방법을 규정하기 위하여 ‘남북 주민 사이의 가족관계와 상속 등에 관한 특례법’을 제정하였다. 남북가족특례법에서는 북한의 이산가족(상속인)이 남한 내 상속재산의 소유권을 회복하는 데에 걸림돌이 될 수 있는 민법상의 미비점들을 특례규정으로 보완(입법)하였으나 세무와 관련된 내용은 별도로 규정하고 있지 않다. 북한에 거주하는 주민이 남한소재 재산에 대하여 상속권을 행사하여 보유하게 된 경우 이와 관련된 세무행정상의 처리를 어떻게 하여야 하는지에 대하여 현행 세법령에서 규정하고 있는 바가 없어 북한주민의 상속재산 관련 세제상의 쟁점이 발생할 경우 혼선이 발생할 수 있을 것으로 생각된다. 해당 재산을 취득하는 단계부터 보유하는 과정 그리고 처분하는 단계에서 과세당국이 세무행정을 집행하기 위한 규정이 전무한 실정이기 때문이다. 남북가족특례법상에 별도의 장으로 보완하여야 할 주요사항을 살펴보면 다음과 같다. 첫째, 북한주민은 헌법해석상 거주자로 보아야 하나 세법상 비거주자로 분류하는 것이 현행 세법해석 및 세제상 집행에 보다 부합한 해석이라고 생각된다. 둘째, 북한주민이 남한소재 재산을 상속으로 보유하게 된 경우 남북가족특례법상의 상속재산관리인을 통하여 관리하게 되는 바, 이 경우 상속재산관리인이 지방세기본법 및 국세기본법상 납세관리인 역할을 수행할 수 있도록 법 규정이 보완되어야 한다. 셋째, ‘상속세및증여세법’에서도 지방세법의 규정과 같이 상속개시 후 북한주민이 상속 개시 후 상속재산에 대하여 각 상속인의 상속분이 확정되어 등기등이 된 후, 상속회복청구의 소에 의한 법원의 확정판결에 의하여 상속인 및 상속재산에 변동이 있는 경우에는 추가로 납부하여야 할 세금이 없을 개연성이 높은 점 및 북한주민의 납세를 위한 행정부담을 줄여준다는 점에서 상속세 과세대상으로 보지 않도록 입법화 하는 방안도 검토 할 필요가 있겠다. 이 논문주제에 대한 연구에 있어 다른 나라 사례를 참고할 수 없었다는 점, 관련 법령이 미비한 점 및 해당 주제에 대한 선행연구도 미비한 점 등에 기인하여 향후 이에 대한 연구가 보다 심층적으로 이루어져 미비한 세제를 보완하여야 할 것으로 생각된다. There have been a lot of cases in recent years when separated families living in North Korea and their descendants exercise inheritance rights over their inherited property in South Korea with the division status between South Korea and North Korea lasting more than 70 years. The National Assembly enacted the Special Act on Family Relations and Inheritance between North and South Koreans (hereinafter referred to as “SANSF”) in order to prescribe the specific procedures and methods necessary for North Koreans to inherit property in South Korea in 2012. In the SANSF, North Korea"s separated family (heirs) supplemented (legislated) the imperfections in the Civil Law, which would be a hindrance to restoring the inheritance property of South Korea, but did not specify the contents related to taxation. If the inhabitants of North Korea exercised the right to inherit property in South Korea, the current tax laws and regulations do not specify how to deal with the related tax administrative proceedings. It is thought that cross talk may occur. This is because the taxation authorities have no rules for enforcing the tax administration in the process of acquiring the property, the process of holding it, and the stage of disposal. As a supplement to the legislative imperfections, there is a need to provide a separate chapter on the tax treatment plan in the SANSF. The main items to be supplemented by the separate chapter in the SANSF are as follows: First, North Korean residents should be regarded as residents in the interpretation of the Constitution, but classification as non - residents under the tax law is considered to be more in line with the current tax law interpretation and tax system enforcement. Second, if the North Korean residents are to inherit property in South Korea, they will be managed through the inheritance property manager under the SANSF. In this case, the inheritance property manager will be allowed to perform the role of the taxpayer The regulations should be supplemented. Third, in the “Inheritance Tax and Gift Tax Law”, as the provisions of the local tax law, after the commencement of the inheritance, the inheritance of each heir was confirmed for the inherited property after the inheritance of the inheritance was established, If there is a change in heirs and inheritance due to the ruling, it is necessary to examine the possibility that there will be no additional tax to be paid, and the legislation to avoid inheritance as it reduces administrative burden for the taxpayers of the North Korean people. In the study on the subject of this paper, it is pointed out that if a nation consisting of a single nation on the earth is divided into two with free circulation, it is impossible to refer to the cases of other countries because the Korean peninsula is almost unique. And the lack of prior research on this subject is expected to be more intensive in the future and should be supplemented with poor taxation.

성인에 발생된 황색육아종 2예

정찬우(Chan Woo Chung),민형근(Hyung Geun Min),양준모(Joon Mo Yang),이일수(Eil Soo Lee) 대한피부과학회 1999 대한피부과학회지 Vol.37 No.9

Recently, we have experienced two cases of xanthogranuloma in adults presenting either a solitary papule or multiple papules. Laboratory findings inculding blood lipid substances such as cholesterol and triglyceride were within normal limits. In both cases, we could not find any other extracutaneous manifestations. Granulomatous infiltrates containing foam cells, foreign body giant cells and Touton giant cells as well as histiocytes and lymbhocytes were revealed by histopathologic findings(Korean J Dermatol 1999;37(9) 1325∼1329)

자궁경부 편평상피암종에서 p53 단백과 MDM-2 단백 발현에 관한 면역 조직화학 연구

정찬우(Chan Woo Chung),신용각(Yong Kag Shin),박채웅(Chae Woong Park),김창주(Chang Joo Kim),조태일(Tae Il Cho),박언섭(Eon Sub Park) 대한산부인과학회 1999 Obstetrics & Gynecology Science Vol.42 No.10

Objectives: MDM-2 is an oncoprotein that inhibits p53 tumor suppressor protein. Amplication and over- expression of its protein have been observed in human malignancies, and these abnormalities have a role in tumorigenesis through inactivation of p53 function. To elucidate the role of p53 and MDM-2 protein in cervical neoplasia we investigated the expression rates of MDM-2 and p53 protein in surgically resected specimens. Metheds: Immunohistochemical studies using anti-p53 and anti-MDM-2 protein in the paraffin embedded section of 62 cases including cervical intraepithelial neoplasm(CIN) and invasive cervical cancer were performed. Results: Expression rates of p53 protein were 25% in CINⅠ& CINⅡ, 20% in CINⅢ, and 44% in invasive carcinoma, respectively. The MDM-2 protein were 33% in CINⅠ& CINⅡ, 16% in CINⅢ, and 48% in invasive carcinoma, respectively. There was no evident correlation between p53 positivity and MDM-2 positivity(p>0.05). However, correlation between MDM-2 negativity and p53 negativity was statistically significant(p=0.002) Conclusion: These data suggest that the expression of p53 protein is presumed to be necessarily correlated with MDM-2 protein expression in cervical neoplasia.

문신에 대한 한국인의 인식

이상훈 ( Sang-hoon Lee ),이충혁 ( Chung Hyeok Lee ),김정수 ( Joung Soo Kim ),박미연 ( Mi Youn Park ),정찬우 ( Chan Woo Jeong ),이상준 ( Sang Jun Lee ),최응호 ( Eung Ho Choi ) 대한피부과학회 2021 대한피부과학회지 Vol.59 No.1

Background: Increasing numbers of individuals are getting tattoos in recent times; however, the possible adverse effects of tattoos performed by non-medical practitioners are often overlooked. Limited information is available regarding the actual numbers of individuals getting tattoos and the perception regarding tattoos in the general population. Objective: We investigated the prevalence of tattoos and public perception of tattoos. Methods: Between August and September 2019, we performed a questionnaire survey that included 1,000 individuals aged ≥20 years. Results: Among the 1,000 participants in this survey, 370 (37%) had received a tattoo; the number of participants with cosmetic tattoos (68.4%) was nearly 2-fold higher than the number of participants with body tattoos (31.6%). The most common motivation for getting a tattoo was “for beauty” (44.9%), followed by “convenience of make-up” (34.1%), and “recommendation from friends or others” (14.6%). In the tattoo-related satisfaction category, information regarding injected dye-induced adverse effects, facility hygiene, and pre-allergy testing were commonly rated as unsatisfactory by respondents. Only 322 (32.2%) participants were aware that semi-permanent tattoos could not be erased. Furthermore, 780 (78.0%) participants had a negative impression regarding body tattoos, and 844 (84.4%) participants preferred to get tattoos at specialized medical institutions based on the national regulations to minimize possible tattoo-induced adverse effects. Conclusion: This study confirmed that a relatively large number of individuals had received tattoos but had a negative impression regarding this procedure. Educational and institutional management for public safety are necessary owing to a lack of awareness regarding tattoos and tattoo-related safety. (Korean J Dermatol 2021;59(1): 15∼24)