讓渡所得稅制度의 改善 方案에 관한 硏究 : 非都市地域의 土地를 中心으로

비도시지역 토지의 양도소득세 제도와 개선방안을 연구했다.

The transfer income tax system, which was enacted in 1975 for controlling speculation in real estate, has been revised several times until now. Compared to that in the past, the current transfer income tax system as of January 1, 2007 has the four characteristics as follows. First, the actual transaction prices is fully reflected. Second, the actual transaction price is fully exposed as it is recorded in the transcript of the register. Third, a high tax rate (60%) is applied to absentee landlords. Fourth, absentee landlords are excluded from the benefits of special deduction for long-term ownership. These are radical changes from the past.

In particular, there are appearing many cases of absentee landlords who give up selling their lands in fear of taxes, and ordinary land transactions are also being discouraged. In many cases, the actual acquisition price cannot be proved in the process of applying the actual transaction price, and the calculation of converted acquisition costs used in such cases also have several problems. The present study purposed to find solutions for problems in the current transfer income tax system. For this purpose, we reviewed relevant literature, collected and analyzed cases of transfer income taxes, and conducted a questionnaire survey on the transfer income tax system.

The questionnaire asked the respondents’ demographic characteristics such as the place of residence, age, occupation, academic qualification and whether to have lands in non-urban areas. Concerning the transfer income tax system, we asked questions on differentiated tax rate, special deduction for long-term ownership, deduction for self-cultivated farmlands, farmlands for weekend agricultural experience, and the actual transaction price system. In addition, the questionnaire contained 4 questions with regard to the effects of transfer income tax on land transaction, land price, etc.

Lastly, we surveyed the respondents’ opinions on speculation and their preference for investment in real estate. The survey was conducted for a month from April to May, 2007 in urban and non-urban areas, and questionnaires were collected from 380 persons including civil servants, office workers, self-employed persons and specialists in various areas. Of the collected questionnaires, those unanswered or answered unreliably were excluded and a total of 300 questionnaires were input into the computer and processed using SPSS V.12 for Windows according to the purposes of analysis. Frequency analysis was mainly used.

From the results of this study, a number of problems were found and solutions for them were proposed. They are summarized as follows. First, we proposed a method for correcting problems in calculating converted acquisition costs, which are applied when the actual transaction price on acquisition cannot be proved. While the current system calculates the converted acquisition cost simply based on the declared land price on transfer and on acquisition, the converted acquisition cost proposed in this study is calculated using the market value reflection coefficient in order to avoid taxation on nominal gains from inflation and the fall of currency value.

Second, we proposed giving special deduction for long-term ownership to landlords who purchased their lands before August 31, 2005 as a way of overcoming the tax resistance of absentee landlords who are excluded from special deduction for long-term ownership, which has been regarded as a benefit for long-term owners compared to speculative investors, from 2007 and as an alternative to concentration effect and freezing effect. Third, we suggested the expansion of farmlands for weekend agricultural experiences for the efficient operation of the system according to its original purposes.

Fourth, as it was considered necessary to adjust the criteria for distinguishing absentee landlords and non-business lands, we suggested new criteria reflecting changes in environment such as the development of transportation and agricultural technologies and the mechanization of agriculture. Fifth, as a solution for stabilizing land transaction and land price, we suggested excluding absentee landlords from heavy taxation when the buyer is a resident of the locality of the land or of a neighboring city or county and when the buyer submits a business plan such as the construction of factories and the mayor or magistrate approves the plan.

Further research is necessary to see if these proposals are immediately applicable to practice. In particular, our questionnaire survey and study revealed limitations such as the disorganization of declared land price, people’s tax mentality "the less the better," and the complexity of the transfer income tax system. 부동산 투기억제를 목적으로 1975년부터 시작된 양도소득세 제도는 그 동안 여러 차례의 변천과정을 거치면서 현재에 이르고 있다. 2007년 1월 1일부터 시행하고 있는 현행의 양도소득세 제도는 과거와 비교하여 다음과 같은 4가지의 특징을 가지고 있다. 첫째, 실거래가의 전면적인 실시이다. 둘째, 실거래가를 등기부등본에 기재함으로서 거래금액이 노출된다는 점이다. 셋째, 부재지주에게는 60%의 고율 과세를 하고 있다. 넷째, 부재지주는 장기보유특별공제의 혜택을 받을 수 없다. 과거와 비교하면 엄청난 변화이다. 특히 부재지주의 경우에는 세금이 무서워서 땅을 팔지 못하는 사례가 속출하고 있으며, 정상적인 토지거래도 위축되고 있다.

실거래가를 적용하는 과정에서 취득시의 실거래가를 입증할 수 없는 사례가 빈번하며, 이러한 경우에 적용하는 환산취득가액의 산정에도 많은 문제가 있음이 드러나고 있다. 본 연구는 이러한 현행 양도소득세제도의 문제점을 극복할 수 있는 방안을 모색하는데 목적이 있다. 연구의 방법으로는 문헌연구와 양도소득세 납부사례를 수집하여 비교 분석하고, 양도소득세제도와 관련하여 설문조사를 하였다. 설문내용은 먼저 응답자의 인문적 특성을 파악하기 위하여 응답자의 주소지, 나이, 직업, 학력, 비도시지역 내 토지 보유 유무 등에 대하여 설문조사를 하였다. 양도소득세 제도와 관련하여 차등세율, 장기보유특별공제, 자경농지에 대한 감면, 주말 체험영농 농지제도, 실거래가 제도에 관해 설문조사를 하였고, 양도소득세의 효과와 관련하여 4개 항목으로 양도소득세가 토지거래, 토지가격 등에 미치는 효과와 동결효과의 여부에 대한 조사를 하였다. 끝으로 투기에 대한 의식 및 부동산에 대한 투자 선호도 등에 대하여도 조사하였다. 설문조사는 도시지역과 비도시지역으로 나누어 2007년 4월부터 5월까지 한 달간 실시하였으며, 공무원, 회사원, 자영업자, 기타 전문직 종사자를 대상으로 하여 380명으로부터 설문을 회수하였다.

회수한 자료 중 응답이 신뢰성이 없다고 판단되거나 설문내용이 누락된 자료는 분석 대상에서 제외시키고 분석 가능한 자료 중 응답자 300명을 컴퓨터에 개별 입력시킨 후 Windows for SPSS V.12 통계패키지를 이용하여 자료 분석의 목적에 따라 전산 처리하였다. 주로 빈도 분석을 사용하여 분석하였다. 연구 결과 몇 가지 문제점을 발견하였으며, 이에 대한 개선안을 제시하였으며 이를 요약하면 다음과 같다. 첫째, 실거래가를 적용하는 과정에서 취득시의 실거래가를 입증할 수 없는 경우에 적용하는 환산취득가액의 산