종합부동산세에 관한 조세법적 검토

종합부동산세의 조세법적 쟁점과 제도 개선을 검토했다.

Main Ideas of this paper go to the recent Issue of real estate taxation reform. The government has newly created the 'aggregated real estate tax'. The legislative Purpose was elimination of real estate speculation. This paper aims to compare pro and contra Opinions, which have been on this Thema concentrated, and attemts to analyse the causes of tax-system failure. In my opinion the government has been too much relied on tax-instrument in regards of elimination of real estate speculation. Although the new regulations came into effect from this year, there are many legal disputes in this statute.

This paper describes the recent trends of real estate retention taxation in Korea and the reflections on our tax-system.