住宅資本利得稅制의 改善에 관한 硏究

주택 양도차익에 대한 양도소득세 제도의 개선을 연구했다.

A transferred income tax, a sort of capital gains tax, bestows a favor on various kinds of reduction and exemption for the stability of living regarding to the transfer of housing while imposing a tax on capital gains of real estate and other things. A transferred income taxation system in Korea makes it a rule to impose a tax on the capital gains of housing. But, it accepts it an exception not to impose a transfer income tax in case of a housing with a household. In other words, income tax law makes it a regulation that capital gains of the housing and its pertained estate is tax-exempt in case a household possesses a housing and does so for over 3 years.

The tax-exempt system of a housing with a household is the most important item out of those tax-exempt items of transfer income taxation system. From the positive side, the tax-exempt system of a housing with a household makes an ultimate contribution to reducing the cost of housing transaction, residing and moving. The thing that there is a secured freedom for residing and moving itself has important meaning so that people's basic rights are guaranteed substantially. Moreover, it means that housing services and the welfare of consumers get richer than in other circumstances.

Also, it reduces the cost of population movement so that it helps accomplish effective industrialization and urbanization. However, from the negative side, it causes many problems in equal distribution of taxation, economic effectiveness, rationality of taxation system, security of financial income, incomeredistribution, combined-use housing problem, complexion of taxation administration, and function of economic adjustment.

Regarding the problems that tax-exempt system of a housing with a household brings about in housing capital gain taxation system, I suggest several alternatives as an improvement plan as follows: First, I proposed the removal the limitation of house-hold-number and reduction of the luxurious houses' standard from 600 million won(korean won) to 400 million won as the way to make up for the weak points in the current tax-exempt system. But this proposal cannot solve the fundamental problem of the system, and the removal the limitation of house-hold-number can be tempted to speculate in real estate. Second, I proposed to the deferral of taxation.

The deferral of taxation is a taxation system that doesn't impose a tax at once regarding transferring a housing but, later on in case of alternative purchase of a housing, imposes a tax on the difference between transferring price of an existing housing and purchased one of a new housing. Introducing this system, the occurrence of lock-in effect can be omitted and afterwards circular supply can be much more increased. Third, I proposed to introduce a housing transferred income deduction system.

A housing transferred income deduction system is a kind of income deduction system that, in the computation of transfer income amount, makes the period for allowing deduction from transferred profit 3 years and deduct at least $200 million and draw the amount of transfer income. Introducing a housing transferred income deduction system, instead of tax-exempt system of a housing with a household, the justice for taxation can be incarnated by making a reasonable change to taxation on real trading price and various problems that a housing with a household may have, such as inequality of taxation can be healed.

Through this paper, I proposed three ways to make up for the weak points in the current one house no taxation tax-exempt system. On my opinion, the first proposal, the removal the limitation of house-hold-number and reduction of the luxurious houses' standard, and the second one, the deferral of taxation , are not proper solution. So, a housing transferred income deduction system is the most realistic solution to problems of the current system. Because a housing transferred income deduction system can harmonize well with the current capital gains tax, and it can complete the equal distribution of taxation and improve the housing welfare system.