人身保險要保人變更之研究—以契約關係變化、詐害債權及贈與稅課徵為中心

Abstract

人身保險作為現代人投資理財的重要工具，要保人變更即是資產分配的其中一種方式。惟保險法上並無要保人變更之明文規定，該變更行為之法律性質以及變更後對於契約關係之影響，仍多所不明。另近年國稅局越來越關注要保人變更之課稅議題，甚至發函要求在完成贈與稅稽徵程序之前，保險人不得辦理要保人變更業務。然要保人變更是否一定屬於贈與行為，贈與稅之構成要件應如何適用在不同類型的人身保險上，仍需近一步的探討。\n 本文透過對美國法、日本法以及德國法進行比較法研究，確立我國保險法體系為二分法和三分法並存之特殊架構，推導出要保人為我國保險契約之當事人，並針對保險利益之適用以及保險契約主體之各項權利與義務進行整理。\n 要保人變更之契約關係變化，主要分為契約當事人以及新要保人與保險契約關係人兩部分進行討論。本文自保全保險人危險篩選權以及契約自由等觀點，對不同學說進行分析。除了定性要保人變更之法律性質為契約承擔，對保險契約上權利義務之移轉一同進行探討。另外針對保險法、保單示範條款與行政函釋中，限制要保人變更之相關規範，逐一進行檢討。\n 要保人變更時，保單價值準備金等權利會隨同移轉與新要保人。若因此原要保人陷於無資力，則原要保人之債權人有民法244條撤銷詐害債權之適用。本文以案例分析法，收集判決並整理歸納出應如何認定變更行為係屬有償或無償之讓與，且針對代繳保險費之個案，分析應如何適用民法244條。\n 要保人變更性質上為契約承擔，屬於原要保人之財產移轉。若新要保人對於該變更行為並無對待給付，該變更行為即屬贈與行為，需要課徵贈與稅，因此本文將逐一檢視贈與稅各項構成要件與程序應如何適用於要保人變更中。此外現行課稅實務之稅捐保全程序，以行政函釋拘束契約自由並課予保險人協力義務，恐有牴觸稅捐法定原則且不符合稅捐經濟之虞。為解決上述問題，本文針對具體條文、保單類型之適用範圍與保險人之協力義務提出修正建議，以建立更加完善之制度。

As an important tool for modern people`s investment and financial management, life insurance is one of the ways of asset allocation. However, there is a lack of express provisions for the transfer of the proposer in the Insurance Law. The legal nature of the transfer and the impact on the contractual relationship after the transfer are still unclear. In addition, in recent years, the Internal Revenue Service has paid more attention to the taxation of the transfer of the proposer, and even issued a letter requesting that the insurer shall not handle the transfer before the completion of the gift tax collection process. However, whether the transfer of the proposer must be a gift, and how the constituent elements of gift tax should be applied to different types of life insurance, still needs further discussion.\nThrough the comparative study of American law, Japanese law and German law, this thesis establishes that Taiwan insurance law system is a special structure with the coexistence of different system, and deduces that the proposer is a party to an insurance contract. Arrange the rights and obligations of the subject of the insurance contract.\nThe change of the contractual relationship due to the transfer of the proposer is mainly divided into two parts: one is the parties to the contract, and the other is the new proposer and the parties involved in the insurance contract.. This thesis analyzes the different theories from the viewpoints of the preservation insurer`s right to risk screening, and the freedom of contract. In addition to determining that the legal nature of the change of the proposer is contract commitment, the transfer of rights and obligations in the insurance contract is discussed together. In addition, the relevant norms restricting the transfer of the proposer in the Insurance Law, the model clauses of the insurance policy and the administrative letter will be reviewed one by one.\nWhen the proposer transfers, rights such as policy value reserves will be transferred to the new proposer. If the original proposer is therefore incapable, the creditor of the original proposer shall have the application of Article 244 of the Civil Code to revoke the fraudulent creditor`s right. This thesis uses the case analysis method to collect judgments and summarize how to determine whether the transfer is a paid or gratuitous, and how to apply Article 244 of the Civil Law for the case of paying insurance premiums on behalf of others.\nThe transfer of the proposer is a contractual commitment in nature and belongs to the property transfer of the original proposer. If the new proposer does not perform counter-prestation, the transfer is a gift behavior, and needs to be collected gift tax. Therefore, this thesis will review how the various components and procedures of the gift tax should be applied to. In addition, the current tax preservation procedure in taxation practice restricts the freedom of contract with administrative letters and imposes cooperation obligations on the insurer. In order to solve the above problems, this thesis proposes amendments to specific provisions, the scope of application of policy types and the insurer`s cooperation obligation, so as to establish a more complete system.