부동산 거래신고제도의 개선방안에 대한 연구 : 부동산거래 관련 세제를 중심으로

부동산 거래신고제도 개선과 관련 세제의 쟁점을 연구했다.

One of the most serious socio-economic problems facing our society may be the real estate problem charcterized by rapid rise of housing prices and spread of real estate speculation. Meanwhile, our society has suffered much from various real estate problems. Nevertheless, our real estate policies hanv consisted of a variety of real estate tax policies and regulations of land use in order to achieve some emergency goals, namely check rising real estate prices and increasing real estate speculations in a shorter term.

However, it has been criticized that such government's policies would result in a vicious cycle of rpread of speculation, checking of speculation, recession of economy, measures for economic recovery and facilitation of speculation, and that contrary to government's efforts, the real estate prices used to rise rapidly cyclically, hanving the target regions of speculation spread nation-wide.

The real estate transacion declaration system designed to root out such real estate speculations specifies that the actual price of the real estate transacted should be reported as reference of tax to the authority, and that such actual price should be recorded on the registry for transparent real estate transaction and prevention of real estate speculation. However, as Real-Name Real Estate Law announced on August 31,2005 began to be implemented since January 1,2006, the real estate markets would suffer from the relatively heavy real estate tax rates, and thus, real estate transactions would decrease much.

The governmetn has operated the real estate transaction declaration system in an effort to oblige the parties concerned to report to the authority about the actual real estate transaction prices and therby, remedy such wrong practices causing real estate speculations and tas evasions as preparation of dual contracts and thus, make transparent the real estate transactions. Under the real estate transaction declaration system, the parties concerned or the real estate broker is obliged to report the actual transaction price to the authority-city, county or ward office-via Internet or personal contact.

The reported prices will be verified by the authority, and if verified, they will be referred to National Tax Service (tax office hanvin jurisdiction) and city, countyor ward office to be tax bases for national and local taxes. And such data will be recorded on the registry to be used for future taxation on the real estate. Acquisition and registration taxes are levied according to the actual transaction prices, but their burden are not thought to be heavy, because the government has lowered their rates gradually.

In case of the capital gain tax, however, tax payers have resisted much to it becausej the capital gain tax began to be levied based on the actualtransaction prices since 2007 only to increase the tax burden; until 2006, it had been levied based on the reference market prices. In order to levy tax based on the actual real estate transaction prices, it is essential to calculate the precise capital gain at the time of transaction based on the tax data collected at the time of acquisition of the real estate, but the current provisions specify that such calculation should apply to the real estates acquired after the date when the amended law began to be implemented.

So, it is demmed desirable to apply both criteria of reference market prices and actual transaction prices to the capital gain tax in parallel for a considerable period of time. On the other hand, those households owning a single house are exempt from the capital gain tax if the house is priced at 600 million won or below. Namely, only the portion of the price exceeding this ceiling would be subject to the capital gain tax, which may cause various problems in view of the principle of fair taxation.

In such a case, the principle of fair taxation may well be unjustified because those owning many cheap houses are subject to the heavy capital gain tax as high as 50%, while those owning an expensive single house may be free from the capital gain tax. Therefore, it is necessary to narrow the scope of tax exemptions, while inducing the parties concerned to report their actual transaction prices to the authority. In most of advanced nation, the capital gain tax is levied on the incomes summed up for a certaion period, but in Korea, it is levied depending on the period of ownership and number of houses.

Since the tax policies are effective in checking the speculative demands for real estates, it is demmed necessary to reinforce the tax systems to some extent to check real estate speculations. However, at the moment, heavier real estate taxes would provoke a serious resistance to them on the part fof tax payers. Because any policy should face a reaction, the side-effects of the distorted market economy should be taken into consideration sufficiently.

Hence, it is conceived that if the real estate tax systems should be operated according to the pvinciples of neutral taxation and market economy, minimizing their side-effcets, the real estate markets would be stabilized as expected by the government. All in all, with such problems kept in mind, this study was aimed at addressing the problems of the real estate tax systems through legal, economic and policy-wise analysis, and thereby, suggesting their effective solutions. 우리사회가 당면한 가장 심각한 사회적 경제적 문제 중의 하나는 부동산 문제로서 주택가격의 급등과 투기의 확산이라 할 수 있다. 그동안 우리 사회는 부동산 문제를 많이 겪어 왔다. 우리나라의 부동산정책은 주로 부동산 가격안정을 위한 부동산과세정책과 부동산 이용의 각종 규제정책으로 구성되어 부동산 가격상승완화 및 투기억제라는 긴급대책의 형태로 시행되어 왔다.

그러나 정부의 이러한 정책은 투기발생, 투기억제, 경기침체, 부양대책, 투기조장이라는 악순환으로 이여져 왔고, 정부의 노력에도 불구하고 부동산가격이 오히려 주기적으로 급등하여 투기지역이 전국적으로 확대되는 비판도 받았다. 이와 같이 부동산 투기를 잠재울 수 있는 부동산거래신고제도는 실거래가격에 의해 과세표준을 신고하고, 등기부에도 실거래가격이 기재되어 거래의 투명성과 투기억제를 실현하게 되었다. 그러나, 2005년 8월 31일 공포된 부동산실명법이 2006년 1월 1일부터 시행됨으로 인하여 부동산시장에서는 부동산거래와 관련된 조세의 부담이 상대적으로 크게 늘어나게 됨에 따라 거래가 침체되고 있다. 정부에서는 부동산거래신고제도에 의한 실거래가의 신고로 부동산투기 및 탈세의 원인이 되고 있는 이중계약서 작성 등 잘못된 관행을 바로잡고 부동산거래를 투명하게 하기