검인계약서제도의 운영 실태분석과 개선방안에 관한 검토 : 대구광역시 북구를 중심으로

부동산 검인계약서제도의 운영 실태와 개선방안을 분석했다.

The approval contract system for real estate is a very important element as a basis of real estate taxation along with the declared land value system. This system helps to prevent real estate resale and tax evasion. It also contributes to increase in revenue. But the registration system in Korea does not have high public trust. Register officers can only formally examine the sale price recorded in the approval contract. A systematic policy should be established so actual market prices can be filed. Accordingly, the present study analyzes the approval contract system and the evil influence of double contract under pretense of legality.

The present study also suggests the problem of fair taxation and the reform measures. The tax basis of the trade tax, such as registration tax and acquisition tax, based on the approval contract system should be readjusted to a realistic level. Fair taxation can win public confidence. Research methods of the present study are performed by referring to literature, such as laws, regulations, related data and foreign case analyses. Case studies are analyzed on the basis of each standard amount of assessment compared to the actual market price. And the actual condition of readjustment to the realistic level is analyzed. Sample models are the apartments in Bukgu Ward, Daegu City.

The target data of survey sampling is from Oct 1, to Nov, 2003. And the survey period is from Apr 1, to Apr 30, 2004. The survey was performed by visiting BukDaegu Registry Office, Daegu District Court. Survey method is reading and analyzing the application forms for transfer of ownership. The results of the research show that standard amount of assessment doesn't reflect the actual market price at all. Reported prices of the approval contracts do not reflect the actual market prices, either. The actual realistic ratio of the standard amount of assessment (reported price) compared to the actual market price is just 40%. Finally, the approval contract is thought useless one.

Reform measures are: First, taxes should be imposed using the tax basis regardless of each reported price. Second, the housing trade return system, which is in force in some districts, should be put into practice on a nationwide scale.