토지에 대한 종합부동산세 과세대상구분과 국민의 재산권 보호 -헌법재판소 2010.12.28. 선고 2008헌가 27.2010헌바 153.365(병합) 사건을 중심으로

토지 종부세 과세대상 구분과 재산권 보호의 헌법적 쟁점을 검토했다.

This Article is commentary on the two cases of the Constitutional Court of Korea. In both cases, the Constitutional Court of Korea held the statutes of ``Comprehensive Real Estate Holding Tax Law`` constitutional. The issues raised in the cases are the constitutional validity of ``Comprehensive Real Estate Holding Tax Law``, delegating power to decide the object of taxation on Lands to the Executive Branch. With respect to Nondelegation Doctrine, limiting Congress`s ability to transfer its legislative power to another government branch, Constitutional Court of Korea should have considered the violation of nondelegation doctrine in the challenged statutes.

``Comprehensive Real Estate Holding Tax`` amount imposed to the land owner is huge and fully conditioned not by law but by administrative order, The object of taxation is one of the most important factor in deciding ``Comprehensive Real Estate Holding Tax`` of land owners. To take care of the rights of property, Congress must enact detailed and specific statute about the object of taxation in ``Comprehensive Real Estate Holding Tax Law`` complying with the Nondelegation Doctrine which is stated in Article 75 of the Constitution of Korea.