2004年度 아파트 財産稅賦課와 關聯한 違法性 檢討

아파트 재산세 부과의 위법성과 관련 정책을 검토했다.

영문초록:This study attempted to investigate the background for the policy of preventing speculation in real estate and raising the property tax, and the subsidiary purpose of the intent that the same property tax should be imposed on the apartment house of the same market price in relation to the disposal of imposing the property tax in 2004. At this time, the addition and subtraction calculation rate was applied according to the standard market price of the National Tax Service in the process of calculating the standard of assessment on the property tax on the building.

And this study attempted to examine whether this was harmonious with the old local tax laws and regulations and whether the application of the old local tax law related to it and its enforcement ordinance ran counter to the principle of prohibition of comprehensive delegated legislation, the principle of prohibition of double taxation, the principle of no taxation without law, the principle of equality and the like guaranteed in the Constitution. And in response to the disposal of imposing the property tax by the taxation agency in 2004, government was confronted with the tax resistance from people arguing that it was unconstitutional.

Afterwards, government came to amend and enforce the local tax law in Jan 5, 2005. Ultimately, this study was intended to analyze and evaluate the major contents of the amendment and the problem of the judicial decision by the administrative court related to the action of imposing the property tax in 2004