취득세 과세표준 계산제도의 개산방안 연구 : 비주거용 부동산 중심으로

비주거용 부동산 취득세 과세표준 계산제도의 개선방안을 연구했다.

Among different types of local taxes, it is acquisition tax that incurs the most conflicts between taxpayer and taxing authorities. In conflicts on acquisition tax and ones related to calculation of acquisition tax base account for a considerable proportion and disputes often occur particularly when an individual acquires real estate by succession at a cost. Amount of acquisition tax depends on scale of tax base and tax rate and; taxation equity as well as amount of tax is heavily affected by tax base calculation criteria or method in particular.

This study is to examine whether the current acquisition tax base system serves the purposes of introducing real estate’s real transaction price report system which are preventing dual contract and establishing fair taxation and transparent tax base with real transaction price; to demonstrate problems that violate principle of actual taxation and of tax equality and; suggest improvement plans for those issues as to acquisition tax base. According to the current Local Tax Law, acquisition tax base should be amount upon acquisition, which should be amount reported by acquisitor.

When reporting or reported amount is not properly demonstrated or the reported amount is less than standard market price, however, the tax base should be the standard market price.

In spite of regulation above, actual acquisition cost should be tax base upon acquisition from state, local government or cooperative of local government agencies; acquisition from foreign country through import; acquisition on which acquisition cost is verified by what is specified on Presidential decree among written judgment and incorporation ledger; acquisition through public sale; acquisition verified in accordance with Article 5 of Act on Real Estate Transaction Report by submitting a report in accordance with Article 3 of the same act (except for bestowal, donation and other forms of gratuitous acquisition and acquisition through transaction in accordance with Article 101-1 of 「Income Tax Law」 or Article 52-1 of 「Corporate Tax Act.」 This study suggests problems and legislative improvement plans for the current acquisition tax base calculation system as follows.

First, the current regulation on acquisition tax base obliges an acquisitor to report actual transaction value as amount upon actual transaction but it is problematic that it does not define meaning of amount upon acquisition and contradictory that when acquisitor deliberately reports acquisition cost lower than actual transaction value, the reported amount should be accepted as it is if it is lower than acquisition cost but higher than standard market price.

In addition, when actual acquisition cost does not reach standard market price in interindividual transaction as to problems of discrimination by applying actual acquisition value differently depending on acquisitors, tax base is to be calculated by standard market price regardless of actual acquisition cost and in transaction between individual and corporate body or between corporate bodies, the tax base is to be calculated by actual acquisition value.

As the discriminative taxation between parties to a transaction with different characteristics (individual and corporate body) is serious violation of the principle of tax equality and actual taxation, it is necessary to clearly define the meaning of amount upon acquisition as actual acquisition value. In other words, to set a structure to calculate acquisition tax base as actual acquisition value regardless of transaction agents in principle would solve the problem of violating actual taxation and discrimination between individual and corporate body.

Second, upon acquisition verified in accordance with Article 5 of 「Act on Real Estate Transaction Report」 by submitting a report in accordance with Article 3 of the same act, it is necessary to establish and operate real estate transaction price verification system and then perform actual validation by utilizing land and house price announced on Article 5 of 「Act on Real Estate Transaction Report」 and other real estate price information but there isn’t any regulation on whether the verification system is arranged and validation is performed and when the validation is actually conducted.

In order to fundamentally solve this problem, it is desirable to delete the entire Article 10-5 of 「Local Tax Law」 and revise Article 10-2 of 「Local Tax Law」 that amount upon acquisition should be actual acquisition cost reported by acquisitor. Third, the current local tax law has a loophole that denies real estate acquisitor’s avoidance of acquisition tax when the acquisitor acquires real estate from affiliate person at a cost lower than market price, which hinders controlling avoidance of acquisition tax burden.

In case of acquisition tax, therefore, an article of rejection of unfair act and calculation should be newly established as in the corporate tax and income tax in order for proper taxation based on market price regardless of reported amount when real estate is acquired at a low price between affiliate persons in order to avoid acquisition tax burden. Fourth, non-residential real estate’s standard market price currently cannot reflect real market price and consequently, it is necessary to improve standard market price calculation method.

And in case of a taxpayer who acquires real estate after deadline of application for dissatisfaction on decided standard market price expires or one who fails to report dissatisfaction regarding flaws on decided standard market price on determining phase of standard market price, they should be given an opportunity to report dissatisfaction upon flawed decision of standard market price on phase of taxation conducted by applying the standard market price. 지방세에서 납세자와 과세관청 간에 다툼이 제일 많은 세목은 취득세이다. 취득세에 관한 분쟁 사례로서는 취득세 과세표준의 산정과 관련된 사항이 상당한 비중을 차지하고 있는데, 특히 개인이 부동산을 유상으로 승계 취득한 경우에 그 과세표준에 관한 다툼이 적지 않다. 취득세의 크기는 과세표준의 크기와 세율의 높고 낮음에 따라 좌우되는데, 특히 과세표준의 산정기준이나 방법