우리나라 讓渡所得稅 制度에 관한 硏究

우리나라 양도소득세 제도를 고찰했다.

I. Object and Method Since the year of 1949 in which transfer income was included in the realm of taxation, its name has been changed as a transfer income tax in the course of being called income tax or speculation control tax of real estate. In the 1960s, transfer income tax was left out of the realm of taxation because it was too small. It was, however, included in the realm of taxation again in the end of 1960s according to the trend of converging population to cities and of the increasing construction of industrial complex in local area.

This study, as the one about the process of transition of transfer income tax and existing tax problem and to guide the fund into the production activities by weakening the speculation of real estate. And this study was undertaken by researching the expert book, business expert publications and publications from authorities concerned. II. Transition course of Transfer Income Tax The trend of coverging population into cities made housing problem more difficult, and land and building occupied much place in the realm of taxation. A.

Income Tax Though the transfer income of land and building was included in the realm of taxation, it was left out of the realm in 1960 because the amount of tax was poor. But it is thought that the system was approached near to the individual tax burden according to his income because the tax rate of that time was progressive income tax. B. Control Tax of Speculation for the Real Estate The area of applicating the control tax of speculation for real estate which was put in force since Jan. 1, 1968 was limited in some big cities such as Seoul and Busan, and its application realm was limited only in land.

And in case that land is left as an empty lot, the owner of land should pay the control tax of speculation for real estate once every two year by calculating its marginal profit. C. Transfer Income Tax The control tax of speculation for real estate was abolished, and the transfer income tax is imposed asa seperate tax items instead. A lot of contents of this tax system have been changed over a period of decade, and this tax system has been carrying out for the protection of small income earners and for the prevention of large income earners' speculation. III.

Problem and Conclusion The tax system about transfer income has been changed a lot during its forty year history, but still some of large income earners are intending to become rich by means of speculating their money into the real estate instead of productive fund. Therefore the speculation activities for the real estate must be prohibited, and the transfer income must necessarity be left out because it belongs to unearned income. Being based on the above, I would like to suggest the following Problems : 1) Small income earners must be protected in the tax system, while large income earners must pay heavy tax by means of changing the transfer income tax rate into the progressive tax rate.

2) The standard amount of tax value must be readjusted to the realistic level price. 3) Increased price of real estate in some areas must be restored to tax amount by introducing the system of increasing tax of land. But considering the fact that even 67.8 percent of Korean people have their own houses, it is a very important problem for Korean people to have their public ideas about land.