부동산 보유에 대한 조세제도

부동산 보유에 부과되는 조세제도의 필요성과 합리성을 연구했다.

Viewing real estate as a taxation object and imposing tax on the possessed real estate is a tax type commonly observed in any country. Historically, this kind of tax has been a useful source of taxation. However, today, taxation on the possession of real estate is severely resisted, since tax is obligatorily imposed on the possessed real estate despite the complete absence of real profits. This is the reason for which the necessity of reasonable management of the taxation on the possession of real estate is emphasized. Taxation on the possession of real estate itself forms a part of traditional state coffers aiming at financing resources of the State.

Nonetheless, taxation on the possession of real estate of our country differs from that of other countries. In Korea, this taxation has been widely used as political means to control real estate market or regulate speculative investment in real estate. As a result, it has gone through many changes so far.

Regarding the binary system of taxation on the possession of real estate composed of comprehensive real estate tax and property tax, the Constitutional Court made the constitutional discordance adjudication in 2008 with respect to comprehensive real estate taxation, and the same year, the legislators considered the decision purpose of the Constitutional Court and amended Comprehensive Real Estate Tax Act. This brought a great change in the Act.

Since then, the frame of taxation on the possession of real estate pursuant to the amended tax law of 2008 has been faithfully maintained for more than a decade, and our society has not paid particular attention to the appropriateness of the system of taxation on the possession of real estate. Since real estate speculation fever arose in some regions since 2017, and the new government also heralded the reform in taxation on the possession of real estate during the Presidential election process, this subject of reform of taxation on the possession of real estate became an object of social attention again.

In this context, this study analyzed the problems of the current taxation on the possession of real estate and its improvement plans. In this study, the improvement plans for the taxation on the possession of real estate were classified into two plans: The first plan supports the binary system identical to the current system while the second plan supports unification of the taxation on the possession of real estate.

Firstly, as the improvement plans for the problems regarding the division of items of the taxation on the possession of real estate, the first plan proposed the operation of comprehensive real estate tax and property tax under local taxes, by changing the current comprehensive real estate tax, which is the national tax, into the local tax. With respect to the maintenance plan for the binary system, this study proposed the method of strengthening the comprehensive real estate tax and maintaining the current property tax.

The second plan, as a unification plan for the taxation on the possession of real estate, proposes the operation of integrating the current national tax, the comprehensive real estate tax and the local tax, the property tax into one tax item. This plan proposes that the integrated property taxes should be defined as normal taxes composed of City and Gun taxes (including Gun taxes of Metropolitan City) and Gu taxes, and a part (50%) of the integrated property taxes should be defined as special property taxes to operate as a joint tax.

Secondly, the improvement plans for the problem of concentrated tax revenue as the first plan proposed that the property tax should be belonged to tax revenue of the corresponding local government, and the comprehensive real estate tax should be operated as a joint tax. The second plan proposed that a part of the integrated property taxes should be defined as special property taxes to operate as a joint tax. Thirdly, the improvement plans for division of taxation object proposed that the division standards of land should be set in a clear and reasonable manner and the separately taxable objects should be absorbed as independent summing-up taxation objects.

Simultaneously, the current separately taxable objects should be transferred to the tax reduction system according to the special tax treatment control law of local taxes, and should be managed in a systematic and constant way.

Moreover, this plan proposes that the regulation of the Housing Act in the application regulations of property tax of local tax law should be removed or the studio apartments (the so-called "Officetels" in Korea) should be stipulated in the separate provision as in Article 31, Clause 1 under the special tax treatment control law of local taxes defined regarding rental houses, and the housing condition regarding the residential housing of property taxes should be adopted to distinguish between dwelling-purpose housing and investment property-purpose housing.

Fourthly, according to the analysis results of tax burden problems, the burden of the taxation on the possession of real estate in Korea turned out to be smaller compared with other countries. Also, the adoption of the comprehensive real estate tax and the reform of property tax, which were implemented under the policy proposition of "decrease in the transfer tax and increase in the taxation on the possession of real estate,"did not necessarily bring about tax burden in the overall taxation objects.

Land among taxation objects creates the problem of vertical equity of tax burden in the section where the tax assessment standard increases, therefore, this plan proposed that vertical equity of tax burden should be raised by subdividing the section of tax assessment standard and raising tax rate. To tighten up vertical equity of tax burden by type of land, it proposed that the disparity of tax rate among land taxation objects should be eased. In addition, though tax burden regarding buildings and other structures requ