경매로 취득한 부동산의 취득세 과세문제에 관한 고찰

경매 부동산 취득 시 취득세 과세표준에 포함할 비용을 검토했다.

In case real estate is acquired by auction, expenses for cancelling lien, first priority lease deposits with requisites for counteraction the top prior order, back rent for jointly used portions may be additionally incurred in addition to the purchase price. When a taxpayer reports and pays acquisition tax, such expenditures shall be included in the acquisition tax base.

However, the person who acquired real estate by auction frequently reports and pays acquisition tax, with the purchase amount stated in a successful bid price payment certificate(successful bid amount) as the acquisition tax base, and omits expenses for cancelling lien, first priority lease deposits and back rent for jointly used portions from an acquisition tax base. It can be said to be difficult for tax authorities to confirm the amount omitted from an acquisition tax base. Expecially, it can be said to be a very serious problem to underreport acquisition tax as a result that the purchase price becomes lower owing to false and exaggerated lien.

In order to solve such problems, in case real estate is acquired by auction, it would be necessary to amend Article 33 of the Local Tax Act and Article 9 of Enforcement Decree thereof so that 「Auctioned real estate acquisition tax base statement」 enabling confirmation of expenses for cancelling lien which the taxpayer additionally bears in addition to the purchase price(successful bid amount) may be submitted. If the person who purchased real estate by auction submits 「Auctioned real estate acquisition tax base statement」when reporting and paying acquisition tax, tax authorities can grasp the present situation of expenses for cancelling lien, etc.

which he/she additionally bears other than purchase price (successful bid amount). Also, it would be necessary that, with respect to acquisition tax base of the real estate on which lien was reported, acquisition tax shall be imposed by considering the amount reported as lien to be expenses for cancelling lien and that, in case the sum of purchase price(successful bid amount) and lien-cancelling expenses is not more than the standard market price base, paragraph 5, Article 10 of the Local Tax Act shall be amended so that the standard market price may be used as acquisition tax base.

In case a person acquires real estate for which first priority lease guarantor having lien or requisites for countermeasure exists, it may a take long period to check relevant rights and definitely fix the amount, acquisition tax can’t be timely reported or will be reported as undecided amount. Like this, in case acquisition tax is reported and paid as undecided amount and laster lien-cancelling expenses and first priority lease deposits are fixed, if relevant amount is regarded as acquisition tax base and thus acquisition tax is additionally reported and paid, a problem occurs that the taxpayer shall bear additional tax for under reporting and for insincere payment.

In order to solve such problems, in case the cause of acquisition is by auction, paragraph 1, Article 20 of the Local Tax Act shall modified so that, with respect to acquisition expenses including lien-cancelling expenses, acquisition tax report & payment may be made within the date expenses for acquisition shall have been definitely decided.