재개발ㆍ재건축 관련 취득세와 재산세의 과세상 문제점과 개선방안에 관한 연구

재개발·재건축 관련 취득세와 재산세의 과세 문제와 개선책을 검토했다.

In general, the redevelopment project means the business to be executed to provide better residential circumstances in the area condensed with old and poor buildings with the neighboring inferior infrastructure and the reconstruction project is the business for improving the residential circumstances in the area concentrated with old or poor buildings with fair infrastructure. Many of those issues relating to such redevelopment and reconstruction occur in terms of tax laws, which shall be explained specially for acquisition and property taxes as follows:First, maintenance business union is prescribed as a corporation, which shall be interpreted a profit corporation under the current laws.

Second, in both cases of any in-kind investment into the union by union members and the sales of buildings by such union upon executing the redevelopment project, the appropriate union members have no obligations or duties to pay any acquisition tax. Third, in case of the in-kind investment into the union by union members, such union members shall not be required to make any payment of acquisition tax and in case of the sales of newly constructed buildings by such union upon executing the reconstruction, the appropriate union members don't have to pay any acquisition tax with regard to whether or not the sales is made for union or non-union members.

Fourth, when construction company comes to acquire and hold the title, ownership and rights to the buildings for sales, it is considered that such company has no obligation to pay such acquisition tax and the next transferee shall be liable for paying that acquisition tax. Fifth, the scope of taxation caused by redevelopment or reconstruction project makes abrupt increase in the amount of tax payable, so the rational measures of improvement for this should be taken.

In addition, the provisions for the payment obligation of property tax on an area of land secured by the authorities in recompense of development outlay or the land area reserved for the related purposes should be revised in a more reasonable way. This research is expected to bring the betterment of the acquisition and property taxes relating to redevelopment and reconstruction.