지방세법상 취득세의 취득개념과 과세물건에 관한 연구

지방세법상 취득세의 취득 개념과 과세물건을 연구한다.

Acquisition tax is the one which is imposed on the acquisition of the properties resulted from the typical contract or non-typical one based on the principle of contract liberty. But there have not been enough researches to accurately explain and interpret the stipulations related to the acquisition of the properties in the Local Tax Act. In the practical administrative fields, many opinions have been trying to explain the concept of the acquisition by taking that of Japanese Local Tax Act as an example. But those opinions might be a little confusing approach, because there is a big gap between the Japanese legal framework and the Korean one.

Accordingly, we have to interpret the stipulations on the definition of acquisition deeply based on the our own legal theory and the judicial precedents accumulated for many decades. As a result, we get to have two different views on the acquisition in Local Tax Act such as the formal acquisition and the substantial acquisition.

According to formal acquisition view, the acquisition might be defined as the transferring of real estate based on the legal transaction facts as well as legal registration actions on public ledger whereas the acquisition can be defined as the transferring of real estate based on the economic substance such as the payment of purchasing price or the conclusion of parties's negotiation on transferring of real estate. The concept of acquisition is more basic concept on which the taxable object should be based in acquisition tax, so we can draw the concept of acquisition from analyzing the various taxable objects.

As a whole, we can define the tax target as the presumptive target such as buildings and automobiles on which the tax might be imposed and we can explain the taxable object as the substantial actions or facts which are representing the ability to take tax burden.

From the context of the taxable object mentioned above, we can find that the formal acquisition view is the more useful to explain the concept of acquisition than the substantial view because we could find no stipulations on the substantial acquisition concept in Local Tax Act and acquisition tax is a kind of tax that can be imposed on the transferring of real estate where we does not need to take the substantial factors into consideration. But to all types of acquisitions, if we pushed the formal acquisition views to be accepted without any exceptions, there might be some irrational results.

So we can adopt the some exceptive clauses to give tax exclusions if the legal transferring contract might be cancelled within 2 years from the date of contract conclusion like German legislation example.