양도소득세 실지거래가액 과세제도 도입과 조세부담의 변화

실거래가 과세제도 도입에 따른 양도소득세와 조세부담 변화를 분석했다.

Government policies have varied according to real estate cycles from suppressing speculation to stimulating the market. The mode of taxation had been based on actual prices up until 1982, but shifted to standard market prices since 1983 backed by taxpayer compliance and an absence of institutions to capture actual transfer value. However, as issues continued to be raised that taxing capital gains based on standard market prices runs counter with the principles of substantial taxation, documentary taxation, and equity of taxation;the government had capital gains on all assets be taxed according to actual transfer prices as of January 1st, 2007.

Therefore, this study shall look into whether the taxation on capital gains based on actual market prices is being implemented according to its legislative intent. It will also review some issues raised, and analyze the increase in tax burden compared to the previous system by collecting samples of capital gains tax returns based on actual transfer prices. The following are the results and the summarized significance. First, the amount calculated by standard prices and the amount registered based on actual prices since the new system was introduced were compared 1:1.

All changes were quite marked with increase in transfer prices standing at 1.66, acquisition cost at 1.68, capital gain at 1.85, and tax burden at 1.93. Second, the variables in the difference of equity taxation awareness since 1983 were laid out as capital gains calculating structure, rate structure, tax reductions and exemptions, tax audits, and other administrative factors to tax payers, tax preparers, and tax authorities; and the results showed a difference among groups save for equity taxation awareness in capital gains calculating structure, and tax reductions and exemptions.

Breaking down the awareness by variable revealed that capital gains calculating structure was viewed as most fair followed by administrative operations such as tax inspections, rate structure, and tax reductions and exemptions. The restrictions in carrying out this study were the limited data to analyze the effect of tax burden increase according to the new system.