주상복합건축물에 대한 세법상 규제에 관한 연구

주상복합건축물에 적용되는 세법상 규제의 내용과 개선을 연구했다.

Mixed-use buildings are subject to different legal regulations from general apartment buildings in that they are residential facilities built in commercial areas. mixed-use buildings have performed various functions such as luxury houses for the wealthy, urban houses for 1-2 households, and landmarks of new towns. Regulations on mixed-use buildings were sporadically implemented by various laws and regulations according to policy purposes. It is a question of whether mixed-use buildings can be regulated the same as existing apartment buildings.

In particular, in the case of tax regulations on mixed-use buildings, the handling of mixed-use buildings may vary between individual tax laws as well as within the same laws. In this paper, based on the characteristics of mixed-use buildings, four tax law issues for mixed-use buildings will be examined. A mixed-use building refers to a building in which houses and commercial facilities are combined with one building. In addition to the Building Act and the Housing Act, the National Land Planning and Utilizing Act, the Multi-Family Housing Management Act, and the Act on Ownership and Management of Condominium Buildings are governed by the Act.

In addition, mixed-use buildings are subject to government policies such as the guidelines for floor area ratio or the price ceiling system. In many cases, officetels are combined in mixed-use buildings. Although officetels are business facilities under the Building Act, there is controversy over whether tax benefits should be given by treating them as houses because they are used for residential purposes. According to the current laws and precedents, there is no tax reduction benefit when acquiring officetels as business facilities, but when transferring officetels, it is regarded as a house.

When VAT is imposed, it is determined whether it is a residential officetel based on public books, whereas in the case of property tax, it is determined based on actual use. This results in taxpayers' confusion over the officetel's tax system. Considering that residential officetels are little different in structure and perception from other apartment buildings, it is necessary to provide tax breaks for residential officetels as well. Even within the same mixed-use buildings, the tax system may vary depending on their size.

Mixed-use buildings are subject to permission process of the construction project under the Housing Act, but small-scale mixed-use buildings are exempted from permission process of the construction project, so they only need to obtain a building permit under the Building Act. The current laws and precedents treat mixed-use buildings subject to business plans differently, and do not provide property tax separation benefits to land provided for the project of mixed-use subject to building permits under the Local Tax Act.

There is no difference between the two in that they contribute to housing stability, and the exemption from permission process of the construction project is a system designed to simplify the process, so separate taxation benefits should be granted to mixed-use buildings exempted from permission process of the construction project. In the early 2000s, it was controversial whether the balcony part of a mixed-use building could be excluded from the exclusive area when calculating the capital gains tax, resulting in a tax reduction effect.

In apartment buildings, the balcony, which was originally an outer space of the building, was incorporated into the interior space and used as an additional residential space. Accordingly, the balcony is actually used as a residential space, but is not included in the exclusive area, so the balcony area was excluded from the subject of capital gains tax. When a Mixed-use apartment, which was designed to place the balcony inside the internal wall from the beginning, emerged, it was argued that the balcony should be included as an exclusive area in this case.

In respect of the existing taxation practices, the precedent determined that mixed-use apartments should be excluded from the subject of capital gains tax, the same as general apartments. This ruling is valid in that there is no essential difference between mixed-use apartments and general apartments. The practice of excluding balconies from the exclusive area presupposes that the balcony is an external space, so it is necessary to include balconies as a exclusive area through legislation as long as the balcony is used as an interior space. The intercity transportation facility charge is not a tax, but functions as a quasi-tax.

The regulations on auxiliary facilities and welfare facilities do not apply to mixed-use buildings that have been approved for construction under the Building Act, but only to mixed-use buildings that are built with permission process of the construction project under the Housing Act. The intercity transportation facility charge increases as the building floor area increases, but welfare facilities are not included in the building floor area, which has the effect of reducing the intercity transportation facility charge by the area of welfare facilities.

Although mixed-use buildings projects are subject to the imposition of intercity transportation facility charge, there are no such reduction and exemption regulations, which imposes higher charges than general housing projects. Since commercial facilities located on the lower floors of mixed-use buildings are difficult to see as general welfare facilities in that they are provided to the public, it is necessary to apply the effect of reducing the intercity transportation facility charge to mixed-use buildings. Mixed-use buildings have attracted attention as a new type of housing and have developed in various forms.

Regulations under the tax law for mixed-use buildings have also changed, sometimes treating mixed-use buildings like apartment buildings, and sometimes treating them as facilities other than houses. In general, house