法人轉換上의 不動産稅制에 관한 硏究 : 現物出資에 의한 株式會社 設立의 경우를 中心으로

법인 전환 시 현물출자로 주식회사를 설립하는 경우의 부동산 세제를 연구했다.

Land is indispensable property as the bdse of living for a person and as the factor of production for an enterprise. For a long time the propensity to use of real estate has been increasingly soaring up, and our rapidity of economic development and industrialization have brought us some increased use of real estate. On the contrary, the definite, fixed and separate resources of real estate are responsible for many social and economic problem like speculation of the use of real estate and inefficiency of the use of land- There were such cases that some frequent revisions of the abuse of policies to cure this state has only made side effects.

From the viewpoint of the importance of national economy in our country which is involved in the position of small and medium industry and the fragility of enterprise in its capacity, the conversion into corporation and the policies for small and medium industry are urgent. Despite that, a burdensome tax pay become the factor of enterprise under development. The problems are briefly as follows; 1) The condition of tax cut is fastidious in the case of corporational conversion. 2) The high rate tax pay of income of transfer results in the unjustice in burden, so that the proper functions in real estate policies cannot be accomplished. 3) Real estate policies rely much upon tax pay.

4) Support for small and medium enterprise is not. There are the results when we see real estate on the base of tax policy and national treasury. These came from the lack of rationality and balance of those two sides. Their solutions are dependent upon how we rationally harmonize with the connection between relationship of both sides and tax system of real estate expending over several lines such as policy, economy, society, and culture.

Therefore, to solve the problem ; 1) In the case of transfer in-to incorporation, regardless of types and combining promotional business field, the conditions of real estate tax-cut must be relaxed and the support for the small and medium industries be expanded. 2) By means of reconsideration of the fact that the maximum rate of transfer income tax must be lowered to 60% line and consistent application to the tax system of real estate, tax burden must be justed. 3) It is necessary to establish the synthetic and permanent research institution in order to study and analyze tax system, policy of real estate.