대도시내 법인 등록세 중과세제도에 대한 고찰

대도시 법인 등록세 중과세제도의 법적 쟁점과 운영을 검토했다.

This paper reviewed the heavy taxation system by examining cases from the decisions of Supreme Court, lower courts and Ministry of Public Administration and Security in addition to the tax collection data in Korea, selectively focused on Seoul. The results of this paper are as follows:In the legal perspective, current tax laws on heavy taxation on registration tax should be clearly redefined in respect to intentional late registration, employing ‘deemed dormant companies’, manpower outsourcing for rent businesses, direct relationship between establishment of main office or branches and property acquisitions.

In the long-term view, heavy taxation system for property registration should be abolished in respect to the tax collection cost and tax compliance cost compared with the actual collection data. Tax laws can be simplified by merging acquisition tax and registration tax, that is, the scope of heavy taxation in property registration tax should be conformed to that of acquisition tax with some modification.