토지거래허가제도의 실효성 확보 및 개선방안에 관한 연구

토지거래허가제의 실효성을 높이기 위한 제도 개선방안을 연구했다.

Iin order to prevent wrong practices such as the speculation of land from contract and so on, the Permit Responsibility of Land Transaction was stipulated since 1978 by Revision of National Land Using Management Act. So, Government stipulated too the Declaration Responsibility of the Real Estates Transaction Price Jan, 2016 by ACT ON REPORT ON REAL ESTATE TRANSACTIONS, ETC., in order to prevent wrong practices such as the writing of the double contract contributing to speculation on Tax Evasion and so on. Therefore, in this paper, we review Land Transaction Permit system to prohibit the speculation of land with respect to the Land Transaction.

And the penalties shall be imposed not to permit land transactions based on false declaration. In addition, in light of the fact that Land Transaction Permit system has no effectiveness, it is reasonable to abolish the permit system. On the other hand, the Declaration System of the Real Estates Transaction Price is proposed in this paper. In keeping with the principle of freedom of contract, it will be possible to secure the effectiveness of speculation. by applying the heavy taxation in the income tax law and corporate tax law. So related laws will be better to be revised to abolish Land Transaction Permit System in National Land Planning and Utilization Act.