不動産去來規制에 관한 硏究

부동산 거래 규제와 토지거래허가·세제 등을 분석했다.

The study is about the real estate dealing regulation. Chapter 1 is an introduction part and among many policies that the government introduced, by deciding the range of the land dealing license system, a housing dealings report system, a transfer income tax system, comprehensive real estate tax system, a housing speculation zone, a land speculation zone, and a real dealing price report system etc which executed now, it is to study and analyze. Chapter 2 is the theoretical consideration of real estate dealings, first, the meaning of the real estate dealings divided as follows.

Namely, the meaning of real estate dealing is that unlike the common goods, certain seller make contract to realize the regular property rights with a relative buyer. Second, in terms of the basis of real estate dealings, place the general principle regulation about the property rights security in the Article 23 1st clause of the constitution, “All people's property rights are secured.”, as a theoretical basis previously. By the 13th article 2nd clause, deprivation of the property rights by retroaction legislation is forbidden and by 119th article 1 clause, it is specified “Korea's economic order makes it a rule to respect freedom on the economy of an individual and a company”.

Third, the type of real estate dealings that is a typical contract of the civil law such as donation, dealing, exchange, reconciliation, pay money periodically for life time, a use loan, lease, a consumption loan, an employment agreement, a contract, an advertisement for prize contest, a consignment, a deposit, and an association were discussed. Forth, in terms of a foreign real estate dealings system, it covered that the United States enforce an introduction business system and a right analysis system, Japan enforce the introduction business system and the market price evaluation system, and France enforce a real estate dealings business method.

In chapter 3, the land dealings license system and housing dealings report system which are a direct regulation policy were examined. If we examined about a land dealings license system previously, the introductory background of a land dealings license system, requisites for designation, designation and cancelation of zone, the period effect of specification of a zone, and the standard area that can get the a land dealings contract 's permission were described in detail.

The housing dealings report system also described about the introductory background of a housing dealings report system, requisites of a report area, the residence for a report, cancelation of a report area, and violation in detail. Next explanation is about a transfer income tax which is indirect regulation. A transfer income tax is a national tax, and tin terms of the land which specified to an income tax law, and profit taking which generated by transfer of building and real estate related right, a transfer income tax is imposed to an individual and a corporation tax is imposed to corporation. An income tax of a province is a representative thing of a real estate transfer tax.

The taxation system department in the financial economic department takes charge of the tax system and policy over this, and taxation business administration is carried out through the National Tax Administration Agency. 2007, it can be said that a transfer income tax imposed by real dealing price to all real estate dealings, and if and if a comprehensive real estate tax is examined, a comprehensive real estate tax introduced in order to the improvement of tax equity and real estate suppression of speculation since 2005.

First, a property tax imposes a low percentage of tax by to real estate in a city, a county, and a division and second, it impose a comprehensive real estate tax for high rates about excessive amount of money to standard amount of money which the government added by the number of cases. The comprehensive real estate taxable item standard amount of money is 900 million won in the case of a residence by the National Tax Administration Agency standard, vacant land 600 million won, and the value of business land is 4 billion won.

Moreover, it treated that the comprehensive real estate tax by a standard of real estate which is owned now, June 1, become to pay to the taxation office based on address during a 12.1~12.15 period notifying the address. In addition, for a housing speculation area is appointed if a monthly rent increasing rate is 30% higher than a national consumer price rise rate, a house rent increasing rate is 30% higher than the national average for two months, or an annual average increasing rate for one year is higher than the national annual average increasing rate for three years.

For a land speculation area, among the land price increasing rate classified by part term is 30% higher than a national consumer price rise rate, it dealt that if last term land price increasing rate is higher than the national average or an annual average increasing rate for one year is higher than the area where the national annual average increasing rate for three year are appointed. Chapter 4 is about the problem and improvement device of real estate dealings regulation.

First, a problems are the cooperation system insufficiency between relative posts, incompletion of a land dealings information system, the problem to the policy target of a land dealings license system, necessity of supplement to direct regulation system, theoretical inconsistency of land dealing permission regulation, the problem according to restrict the land by the onerous contract, request of redemption to the land which disapproved, a difference application of the license system to the characteristic land, dealings license system regulation, and a shortage of land dealings regulation special human resources, etc.

A housing dealings problems are a housing supply system, housing dealing regulation system and housing loan system. Moreover, an indirect regulation problem is the r