소규모공동주택 재건축조합원에 대한 양도소득세 연구 -도시정비법상의 공동주택 재건축조합원과의 비교를 중심으로-

소규모 공동주택 재건축조합원의 양도소득세 적용을 비교·검토했다.

While rebuilding is considered as replotting and excluded from transfer under Act on the Improvement of Urban Areas and Residential Environment, capital gain tax is imposed on rebuilding of small-scale multi-family housing under Housing Act on the assumption that the entire assets have been transferred in return for valuable consideration for the investment in kind by such members under established rules of the Supreme court.

Based on the perception that it is unreasonable that capital gain tax is imposed discriminatively on rebuilding under Act on the Improvement of Urban Areas and Residential Environment and rebuilding of small-scale multi-family housing under Building Act although both rebuilding has the same purpose of the improvement of residential environment, this study aims at providing suggestions to eliminate or minimize such discrimination.

According to the result of study on capital gain tax on rebuilding of small-scale multi-family housing under Housing Act, it is recommended to add a new provision to: first, impose capital gain tax only on decrease in such members’ equity and not on the entire assets invested in kind because imposing tax on the same taxable capacity or the same substance in a discriminative manner is not only against the principle of substantial taxation but also contrary to the principle of tax equality; second, exclude housing acquired for rebuilding of small-scale multi-family housing when counting the number of houses as an alternative solution to deal with a problem that that makes an association member into a multi-house owner; third, count the retention period from the date of the acquisition of the destructed housing excluding the construction period for rebuilding of small-scale multi-family housing in order to unify the base date for the calculation of the residence period and the retention period and the calculation of special deduction for long-term holding only for one house per household; and fourth, consider the application date for construction permission or the date of signing the partnership contract, whichever comes first, as the date when transfer is completed and investment in kind is made, reflecting the characteristics of the rebuilding project of small-scale multi-family housing.