회계 | 상속과 증여 2

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작성자 권신정 작성일2013-10-02 16:29 조회3,625회 댓글3건

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안녕하세요. 회계사 권신정 입니다. 지난 한 주도 잘 보내셨나요? 이 번주에는 지난 주 말씀드린대로 제가 회계사로 상담하는 내용 중 상속과 증여에 대한 이야기입니다. 죽은 사람한테도 세금을 내라는 상속세는 논란이 많습니다 (대표적인 이중과세의 예). 세금과는 별도로 많은 분들의 고민은 과연 증여와 상속을 언제 어떻게 해야 하는 것입니다. 물론, 세금을 적게 내기 위해서 입니다. 개념은 쉽게 설명드려서 살아서 자식에게 재산을 주면 증여, 죽어서 주면 상속입니다.

호주에는 증여세라는 별도의 세목이 없습니다. 일반적으로 부모가 성인 자녀에게 아무리 많은 현금을 주어도, 한국처럼 별도의 세금 (증여세)을 납부하지 않습니다. 이유는, 부모가 이미 세금을 다 내고 모은 돈이기 때문입니다. 그럼 부동산은 어떻까요? 증여나 상속 받을 때는 매매처럼 간주됩니다. 주는 쪽 (부모님)에서는 양도세를 정산하셔야 하고 (파는 시점에서의 market value 기준), 자녀는 그 부동산을 본인 앞으로 명의이전하는데 필요한 세금 (stamp duty)를 내셔야 합니다. 그래서, 한국처럼 상속세라는 별도의 세목은 존재 하지 않습니다. 명의변경과 관련된 자세한 내용은 변호사와 상의하시면 됩니다.

문제는 한국에 있는 재산입니다. 한국도 해외 거주자의 양도세, 상속세, 증여세에 대해서 법이 하도 바뀌어서 한국 세무사/회계사와 반드시 상의하셔야 합니다. 제가 일하면서 느낀 것은, 미리 계획과 준비가 없으시면 증여던 상속이던 거의 반 정도 세금으로 내셔야 합니다. 엄청 많습니다. 그리고, 증여 개시일로부터 10년 이내에 부모님이 사망하시면, 상속세를 다시 계산합니다. 암튼, 무지 복잡합니다. 여기서 유념하셔야 할 것은 한국의 있는 재산 처분 후 그 돈을 호주로 옮기실 경우, 해외소득에 해당되느냐의 유무입니다. 회계사와 먼저 상의하시고 움직이시는게 현명한 처리 같습니다.

한국에서 상속세와 관련되어 재미난 사항은 바로 부모님 중 한 분이 먼저 돌아가신 경우의 상속에 관한 내용입니다. 미리들 다 어느정도 준비는 하시겠지만, 부부 공제로 배우자는 상속세가 적습니다. 그래서, 대부분의 현금 자산은 전부 배우자가 상속 받는다고 합니다. 이유는 상속세를 누가 내든 (생존 배우자 혹은 자식들) 상속 개시일로부터 6개월 안에 내기만 하면 된다고 합니다. 그래서, 생존 부모님이 상속 받은 현금으로 자식들의 상속세 대납도 가능하다고 하네요. 참 웃기는게 여기서는 현금으로 상속세를 대납해줘도 증여를 안 따진답니다. 부동산만 있는 경우, 6개월 내에 상속세를 납부해야해서 멀쩡한 건물 경매해서 상속세 내는 분들도 있다고 하니 참 재미난 법입니다.

세월이 바뀌니까 예전에는 무조건 자식에게 한 푼이라도 더 증여/상속하시려 했는데, 요즘은 부모님들도 재산에 대한 생각이 조금씩 변하시는 것 같습니다. 평균수명이 길어지고, 예전처럼 자식들이 부모를 부양하는게 당연한 시대도 아니라서 생각들이 바뀌신거 같습니다.

어떤 부모님은 이런 재미난 말씀을 하십니다. 자식이 둘 인데, 내가 한국 재산 중에서 1억을 안 쓰고 더 줘봐야 상속세로 반 내고, 자녀 한분에게 2천5백만원씩만 돌아가니 차라리 쓰는게 더 낫다고 눙을 치십니다.

부모 자식간에도 돈에 대한 입창차가 존재 합니다. 어떤 자녀들은 부모님 재산 = 내 재산이라는 생각을 갖고, 부모님이 본인의 미래 재산에 대한 관리인(?) 쯤으로 생각하는 자녀들도 있는 것도 사실입니다. 반면에, 어떤 부모님들은 아버지 어머니도 자수성가 했으니 자녀들도 열심히 살면 성공할거라고 하면서, 자식과는 상관없이 전 재산을 정리하시는 부모님도 많습니다.

저도 이런 일이 예전 처녀적에는 솔직히 와 닿지도 않았습니다. 회계사도 손님들과 같이 늙어간다는 말처럼, 아이를 낳고 가정을 이루보니 이제 공감가는 부분이 많습니다. 저도 남자 아이가 둘 있는데, 내 손님들처럼 나도 현명하고 지혜롭게 이런 문제를 잘 마무리 했으면 하는 바램입니다. 정말 어려운 일 인 것은 분명합니다. 평생 모은 재산을 어떻게 쓰느냐는 분명 그 재산을 모은 사람이 결정할 문제지만, 현실에서는 쉽지 많은 않은 문제입니다.

어떤 사장님의 말이 기억네요. 자식을 볼때도 내 직원처럼 냉정하게 평가해야 한다고. 그 사장님은 결정하실 때, 내가 물려주는 돈이 과연 내 자식에게 날개를 달아줄까? 아니면, 내 자식을 망치는 독이 될까? 를 먼저 생각하셨다고 하네요. 정말 어려운 주제입니다.

날도 이제 서서히 더워지고 본격적인 여름이 시작되는 것 같습니다. 그럼 다음 주에 다른 이야기로 찾아 뵙겠습니다. 좋은 한 주 되세요. 감사합니다.

Disclaimer: 상기 내용은 일반적인 세무와 회계상식 안내문이며, 이에 대한 어떠한 법률적인 책임을 지지 않습니다.

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lzm00님의 댓글

lzm00 작성일 17-07-13 22:14

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lzm7.13

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qzz 작성일 17-08-31 13:19

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yaoxuemie님의 댓글

yaoxuemie 작성일 17-10-19 18:35

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