주택 양도소득세의 구조적 재정비에 관한 연구:비과세․공제․중과의 체계적 정합성 확보를 중심으로

주택 양도소득세의 비과세·공제·중과 체계의 정합성을 검토했다.

This study starts from the recognition that the Korean housing capital gains taxation system has become increasingly complex due to the independent design and operation of three major components :the one-household one-house exemption, the long-term holding special deduction, and the heavy taxation on multiple-home ownership and short-term holdings.

Although the current system has been gradually introduced and revised in order to achieve policy goals such as housing stability and speculation control, the accumulation of numerous exceptions and transitional provisions has reduced taxpayers’ predictability and horizontal equity, while also generating distortions in housing transactions and increasing administrative costs. To analyze these issues, this study first examines the institutional structure of the current housing capital gains tax system, focusing on the interaction among tax exemption, deductions, and heavy taxation provisions.

Second, through hypothetical case analyses, the study demonstrates that tax liabilities may vary discontinuously depending on the number of houses owned, housing location, and holding and residence periods, even when capital gains are identical or similar. In addition, a comparative analysis of housing capital gains taxation systems in major countries-including the United States, Japan, France, and Germany-shows that simplified eligibility criteria based primarily on holding and residence periods, together with a stepwise tax rate structure, contribute to improving institutional stability and predictability.

Based on these analyses, this study proposes a three-stage reform framework for the structural redesign of the housing capital gains tax system. Specifically, the study suggests (1) clarifying core concepts through the reorganization of the legal hierarchy among the tax law, enforcement decrees, and interpretative guidelines;(2) simplifying and unifying the eligibility criteria for tax exemption, deductions, and heavy taxation;and (3) in the long run, transforming the current one-household one home exemption into a capital gains exemption based on a monetary threshold.

The findings of this study provide policy implications for improving the simplicity, equity, and predictability of the housing capital gains taxation system