양도소득세제의 개선방안에 관한 연구 : 개인 부동산 양도를 중심으로

개인 부동산 양도소득세제의 문제점과 개선방안을 연구한다.

The Capital Gain Tax is a kind of tax for income which is imposed by the stipulations in Income Tax Law. This tax is devised for implementing government's policy intended to redistribute incomes, stabilize price of real properties, stimulate the economy, and help restructure troubled companies, and impose on the potential taxpayers who are living in Korea. Its main purpose was for an effective policy measure in restraining real property speculation rather than its original function as a tax source from disposal income and means of income redistribution.

The Capital Gain Tax in Korea has been used to reduce activities dealing with estate for recovering the gains from estate speculation and capital gains. but This tax system is too complicated with many exemptions and reductions to do its original functions. so it has to face lots of challenges more frequently than the other tax systems for its unfair and non-neutral taxations. The purpose of this study is for the Government's effective implementation of income redistribution which is one of its important policy objectives.

In order to accomplish the purpose, the study reviewed article about the system of Capital gain tax currently reported and analysed the methodology for determining the capital gain. It identifies the problems in the system and the methodology, and suggests some ideas that can be useful for improving the current situation. The suggested ideas are as followed First, The government should implement the comprehensive regulations rather than temporary regulations and the capital gain tax policy needs to obtain the name of the equality in the tax payment imposition rather than the taxation policy objectives.

Second, As a result of study about the current capital gain tax, The capital gain tax is not useful to control the real estate speculation. For controlling the real estate speculation, It needs to deserve much consideration in the monetary policy and housing policy at the same time. Third, In a point of view of the system, one family-one house rule need to exempt the actual resident from taxation and provide a residence term as other developed countries.

It is essential to change the capital gain report system based on the standard market prices into the system based on the actual transaction prices and It is necessary to narrow the scope of exemptions and reductions in order to perform its inherent function that promotes the principles of tax equity and income redistribution. The success of achieving the reform in the capital gain tax system will depend on how the government will complement the capital gain tax code and how government, tax accountants and tax payers can cooperate with one another.

If the current capital gain tax system should be reformed successfully, the principle of legal taxation and the principle of fair taxation should be realized, and then the nation's fiscal revenues will be increased with people's property rights less infringed on. As stated above, this study addresses various problems of the current capital gain tax system and suggests their solutions. It is hoped, however, that this study will be followed up by future studies which will develop the reform measures for the capital gain tax system more specifically.