取得稅의 問題點과 改善方案에 대한 硏究 : 看做取得稅를 中心으로

간주취득세의 문제점과 개선방안을 검토했다.

The products of acquisition tax includes currently acquisition of real estate, vehicles, mechanical equipment, standing tree, ship, airplane, mining right, fishing right, golf & horse riding membership and condominium membership or general sports facility utility membership. The levy objects of acquisition tax being extended to 12 items from the enforcement result of acquisition tax, the amount also increased continuously. According to the local tax yearbook of MOPAS, the rate that acquisition tax and registration tax reached to almost 40% in 2005. At the result, acquisition tax Korea deals with is one of the taxes as it occupy a lot at the local tax with registration tax.

As the revision of law has been performed toward the direction has been reinforced, acquisition tax occupies a lot from the local tax. Namely, the purpose of tax was for real estate acquisition but, as the target of tax has increased continuously as well as the title of tax was changed to acquisition tax. Heavy tax was induced from the regressive taxation structure itself; tax policy has been reinforced ceaselessly. However, the revision of acquisition was approached mainly as policy according to social mood and politic circumstances rather than be approached as reasonable direction.

As the revision of acquisition has been performed, logical paradox has occurred over the acquisition taxation. As the effect of law by the acquisition tax items is different from the rule of civil law, dispute for the duty of tax payment by the tax payers on the local law in spite of no acquisition on the civil law. As the effect of acquisition regarded tax according to the alternation of land category is trifle for the redemption system of developmental profit or substantial effect and although its effectiveness doesn't occurs almost, a lot of disputes have been happened.

In case the coverage, payment period and payment targets such as the acquisition and registration tax at the time of property acquisition isn't clear, there would be disputes.

Bigger problem is that; if local autonomy imposes and it has the people makes an additional charge through tax investigation without improving systemic method, as application of law between the targeted company for tax investigation and the company that the tax investigation is excluded, the principle of equality for the law is thought to be too unequal Also, tax can be charged to the corporate company through various kinds of taxation declaration and investigation but acquisition regarded tax can't be charged really to the individual. These problems should be improved fundamentally with systemic method over the acquisition regarded tax.

In this study, I suggested some methods improving the problematic acquisition that should be checked and improved. The summarized contents are shown below sentences. First, I pointed the problem of infringement for the taxation equality, paper profit tax and double tax. According to the subject of deal, there's any problem happened as the determination method is classified. While taxation standard has been determined by the declared cost in the deal between individuals, taxation standard has been determined by the actually declared cost in the deal between corporate and corporate, and between individuals, so taxation equality has been infringed for the tax equality.

In case actually acquisited cost in the deal between individuals, taxation standard is ruled to be determined by the standard market price choose how the actual acquisited price. In case the actual acquisited price is lower than the standard market price, taxation standard has been determined by the actually declared cost choose how the actual acquisited price; this violated the substantial principle of No Taxation without No Representatives. In case of actual acquisition price is lower than the standard market price, actual acquisition price should be applied.

In case regarded acquisition such as land category goes over the normal land price by each developing business, it make taxpayers to pay their constant payment of the increasing profit exceeded the existing land, so it's on of the typical taxation. if you want to impose paper profit, some systems and institutes that valuators by local & imposing target estimate reasonably with estimation of the standardized day need. In case certain constructor constructs a new building, acquisition tax is charged and a grantee pays the tax for the primitive acquisition of constructors.

For the acquisition regarded tax according to the real estate developing business, as the company which buy the related land from the seller in the future after it developing deal has already increased in its value added profit and it is bought as the increased price (buying price), the double acquisition cost may be charged. Fundamentally, in case the primitive acquisition and acquisition regarded tax is charged to the constructor, the burden is finally loaded to the grantee; in case the acquisition tax is charged to the grantee, it is charged doubly; it shouldn't be charged to the constructor for the minimum regarded acquisition.

Second, I pointed out the problems due to the coverage ambiguity of tax charged products and the problem for ruling of tax exemption for the formal acquisition on the currently local taxation law. Korean local taxation law doesn't rule the coverage of this tax charged problem. The definition of acquisition on No. 8, Article 144 of local taxation law is shown but it just defines the formal coverage of the acquisition. Therefore, there's no definition on the local taxation law. Merely, the period of acquisition is shown on Article of the Enforcement Ordinance. The period of tax charged products have close something to do with the shape & amount of products.

As I consider the notion of acquisition tax as formal acquisition, the shape & amount of products can be ruled by the illegal trade issue. Only, to solve the problem related to the ability of tax payme