비주거용건물 취득세과세표준 가감산특례제도에 관한 연구 : 일산지역 실거래사례를 중심으로

비주거용 건물 취득세 과세표준 가감산 특례를 연구했다.

Since acquisition tax ratio of property tax and acquisition tax that are a basis of local tax was lowered on August, 2013, its weight as fund procuring means of local governments has been further increased. According to an announcement data of MOI, collected amount of local tax in 2015 was KRW71trillion that was increased by KRW9.3trillion (15%) compared with 2014 and it showed increasing rate over 10% for 2 consecutive years followed by increase of 14.8% in 2014 compared with previous year.

When observing by each major tax items, acquisition tax, property tax and registration/license tax were KRW20.8trillion, 9.3trillion, 1.7trillion, respectively that was increased by KRW4.4trillion, 500billion, 300billion compared with previous year. Recently, as house trading volume of apartment, multi-household house was increased along with economic recovery of real estate business, acquisition tax, registration/license tax were increased and local acquisition tax was increased by a great deal as corporate income was increased. In particular, as property taxation ratio of local tax is high (46.6%), it was represented as an increasing effect along with real estate business recovery.

In case of residential real estate among local tax, its system has been gradually arranged in regulation of taxation standard assessment and notification system, objection procedure and handling process based on enactment of "law of real estate price notification and appraisal" in 2005. Contrary to this, market value standard price that is tax assessment standard of non-residential real estate acquisition tax causes serious unbalance in fair taxation and tax assessment equity due to lack of proper price notification system as it is not fairly reflected in actual traded price.

The biggest problem is that as an identical tax is levied based on area without reflecting effective value by each floor in market value standard price and as acquisition tax of 1st floor shopping mall amounting to KRW1billion and that of underground shopping mall amounting to KRW0.6billion are levied at the same level, it is violated against actual tax assessment principle and fair taxation as well.

In this study, problem and improvement method of tax assessment equity were intended to be presented by observing whether taxation standard system of current acquisition tax complies with fair taxation principle based on actual trading price and prevention of double contract preparation that are an objective of introducing real estate actual trading price reporting system and closely analyzing "adjustment standard of market value standard price of building of MOI" that is an assessment criteria of property tax and acquisition tax among local tax.

In addition, how taxation appeal cases by unbalance between market value standard price and actual trading price that is taxation standard of acquisition tax of non-residential building is actually handled and its problem being taken place in its process were observed based on precedent case of supreme court. As a result of this study, unbalance between market value standard price and actual trading price was represented to be serious and as the case may be, as taxation standard of building having high actual trading price is higher than that of building having much lower actual trading price, inconsistency with actual taxation principle was represented to be significant.

In this study, being differentiated from preceding study, whether taxation standard system of acquisition tax being specified by current local tax law complies with an objective of introducing real estate actual price reporting system, in case of charged trading of which actual trading price is known, whether problem of double taxation of acquisition taxation based on market value standard price, not an actual trading price is present in connection with capital gain tax based on actual trading price was examined. As its result, following problem and improvement method were presented.

First, introduction of special adjustment system of land that is similar method of building is suggested and in market value standard price of land also, realization rate of market value standard price compared with actual trading price by applying "effective value by each floor" with adjusted estimation rate was analyzed through regression analysis and its research result was deduced. This simulation is a result showing a difference between preceding study and this study. Second, when inconsistency between market value standard price and actual trading price is represented, introduction of reasonable appeal procedure in a position of taxpayer was intended to be presented.

Third, in inter-personal charged trading based on acquisition cause also, reported actual trading price is suggested to be a tax assessment standard. It is hoped that this study would extensively contribute to practical solution for improving problem of acquisition tax assessment standard, without being ended up with a theoretical consideration and research analysis. 지방세의 근간이 되는 재산세와 취득세는 2013년 8월 취득세율 인하 이후 지방자치단체의 재원조달수단으로 그 비중이 더욱 커지고 있다. 행정자치부 발표 자료에 따르면 2015년도 지방세 징수액이 71조원으로 2014년 대비 9조3천억 원 증가하여 15% 증가하였다. 이는 2014년에 전년 대비 14.8%증가한 데 이어 2년 연속 10%를 넘는 증가율을 보이고 있는 것이다. 주요 세목별로 살펴보면 취득세가 20조8천억 원으로 전년대비 4조4천억 원 증가했고, 재산세가 전년대비 5천억 원 증가한 9조3천억 원, 등록면허세가 전년대비 3천억 원 증가한 1조7천억 원을 기록하고 있다.

지방세 징수액 증가는 최근 부동산 경기회복세 진전에 따라 아파트․다세대주택 등 주택매매 거래량이 증가하면서 취득세, 등록면허세 등이 증가하고, 법인소득 증가로 지방소득세가 큰 폭으로 증가한 데에 기인하고 있다. 특히, 지방세의 증가는 재산과세 비중(46.6%)이 높아 부동산 경기회복에 따른 효과로 평가된다. 지방세 중 주거용 부동산의 경우 이미 2005년 “부동산 가격공시 및 감정평가에 관한 법률”의 제정에 따라 과세표준산정 및 공시제도의 규정과 이의신청절차 및 처리과정까지 점차 체계를 갖춰가고 있다. 이와 달리 비주거용 부동산 취득세의 과세표준이 되는 시가표준액이 실거래가 대비 현실화 율이 현실적이지 못한 문제점과 함께 적정한 가격공시제도의 부재로 인해 공평과세에 위배됨은 물론 형평성 측면에서도 심각한 불균형을 초래하고 있다. 가장 큰 문제는 시가표준액에 층별 효용가치를 반영하지 않고 면적에 따라 동일한 세금을 부과함으로 인해, 면적이 동일한 10억짜리 1층 상가와 6억짜리 지하상가의 취득세가 동일한 수준으로 과세되고 있어 실질과세원칙에 위배되고 있고 공정과세도 실현되지 못하고 있는 현실이다. 본 연구에서는 현행 취득세의 과세표준제도가 부동산실거래가 신고제도 도입목적인 이중계약서 작성방지와