韓國新政府宣布了旨在打擊非法贈與和不正當繼承行為的計劃。政府計畫加強對主要企業股東透過關聯交易、動用留存收益或挪用公司資金間接轉讓股份和資產的執法力度。同時，預計政府將提高標準扣除額和配偶扣除額。不過，新政府不會遵循上屆政府提出的以遺產收購稅取代遺產稅的提案。


SOUTH KOREA: Government to crack down on illicit wealth transfer practices

South Korea's new government has announced plans to prevent illicit gifting and irregular inheritance practices. It intends to strengthen enforcement against indirect transfers of shares and assets by major corporate shareholders through related-party transactions, the use of retained earnings or the diversion of corporate funds. At the same time, it is expected to increase the standard and spousal deductions. However, it will not follow up the previous administration's proposals to replace inheritance tax with an inheritance acquisition tax.

Sources
Baker McKenzie