不動産 處分課稅制度에 관한 硏究

부동산 처분과세제도의 현황과 개선방안을 연구했다.

Korean Government has been utilizing a capital gain tax which is a kind of disposal tax as an indirect method to accomplish the political purpose in order to restrict some speculative investments in real estate. to use land efficiently, and to stabilize the price of land. In result, it has shown the more complicated changes in the taxation system, but still left something to be more studied and changed. The existing taxation rules and regulations have many unclear and inclusive commitment phrases. It can be seen that they have hurt the legal stability under the rapidly changing social phenonmenon.

However, the law should not give any inconvenience to the citizen's life due to the unstability, although it has a strong socio-political aspects in the taxation system. The capital gain tax has been fundamentally used as a method for improving the efficiency of land use as well as for suppressing speculative investments in real estate. The law has a big weakpoint in the view that fails in actualizing the index of tax base. This study was carried out to examine the present conditions and problems of capital income taxation system.

The purpose of this study is, through the analysis of various data of the National Tax Administration, to grope for the alternatives to reform the taxation system for reducing non-taxable items and for enhancing income redistribution. The findings are as follows : First, it will be desirable to enforce the use of Authorized Real Estate Contract Form on which the actual traction price is written, and to abolish the Standard Value System used in estimating the assessed value of land and buildings. Second, the various tax-reduction system such as Capital Gain Special Deduction, Long-term Holder Deduction, Basic Deduction, and so on, should be abolished.

The Uniform Deduction System recognizing the 50 percent of total capital gains as a necessary cost shoud be introduced. Third, the complicated non-taxation system also should be abolished. The non-taxable benefit has been mainly given to the minority wealthy classes so that it has caused the phenomenon to deepeen a preponderance of wealth. Fourth, the existing tax rate structure of capital gain taxation system should be simplied by reducing the number of tax classes, 2 or 3 classess.

The suitable complimentary policies to eliminate some possible side-effects caused by reforming capital gain taxation system could protect low-income residents and self-cultivating farmers by nontaxation in the case transfer of one house and self-farming land. The class who has large real estate will show a considerable resistance in actualizing the above-mentioned reform measures. Though considerable resistance from wealthy class which has enjoyed small amount of tax for the unearned capital gains will be anticipated, it is necessary for the Government to enforce these measures for the benefit of all the citizens.

The reason why people have not showed their confidence in the governmental policies on real estate is due to the unfair taxation structure only for the interest of certain class. Therefore, the alternative taxation system should be one to make the national land use efficiently for the public welfare, and to enhance national economic growth by prohibiting speculative investments through an equity of taxation. In additin, the Tax Authorities should positively and actively improve irrational rules in taxation, tax-collection, interpretation, and operation of the Tax Law and Ordinances.

Thus, the existing Basic National Tax Law should be amended to protect the property right of the people, to loosen various administrative regulations, and to offer a convenience to the tax payers. The Law could actively cope with the changing tax environments due to rapid industrialization, opening of the national market, and internalizing trends. The Government should establish and carry out reformative plans through Tax Authorities to consolidate the foundation of advanced tax administration, getting out of the existing traditional tax practices.