讓渡所得稅制度의 改善方案에 관한 硏究

양도소득세 제도의 개선방안을 연구했다.

Contemporary, the government of Korea have function of taxation that main target of financial resources for National management as for essential policy means of economic stabilization and growth, and it is that one kind means have the use to distribution of the benefit of economic growth to equalization for an income class. On the other hand, function of taxation what is optimum division of resources with the market economy, it is reason that the market economy system has not to control on price adjustment. Actually, the capital gains tax law of Korea has to be maintenance to the National Treasury in addition to a strong purpose of capital policy by the tax law.

For secure income tax, of course, especially, that is getting to a aim for control of speculation in real estate. Therefore, the capital gains tax established by the policy of control of speculation in real estate. A national sentiment do not want about enearned income, spread of phenomena of unequal income in all nation, these reason need to a special measures role for control of speculation in real estste with the price stabilization of national estate than secure yield of taxes. The basic role of capital gains tax that is the control of speculation in real estate was repealed by new law in 1975.

Todays, income tax comprise the taxation functions to get into standard frame of a current transfer income tax at that year. Thereafter, each time the tax law revised to new law that spreads the scope of assessment, not only when National capital fields and real estate market fall into the mania for speculation that need control of speculation, but when economy situation come down to stagnant add to counter measure with a boom of housing construction, and it reduces scope of tax exemption for some part by government. It is not so much a target of the yield of taxes as a policy of economy control.

Naturally, the control policy of speculation in real estate have some boundary as effectual means by only taxation, but it is usefully policy with the capital gains taxation. In the method and circumstances of study, this study had to research into the boundary of personal capital gains tax from the viewpoint of income taxation law.