부동산거래 신고제도의 실효성 확보를 위한 조세법적 방안

조세법 관점에서 부동산거래 신고제도의 실효성 확보 방안을 검토했다.

1. CONTENTS (1) RESEARCH OBJECTIVES This paper focuses on evaluating the real estate transaction price report system in view of tax law. (2) RESEARCH METHOD This study applied to the theoretic study through various literatures related to the re31 estate transaction price report system in view of tax law. (3) RESEARCH RESULTS In the results of this paper, it is most important that efforts to improve the method to determine the tax base of acquisition tax or capital gains tax exemption or reduction system than strengthening penalties. 2. RESULTS First, the method to determine the tax base of acquisition tax is the actual transaction price reported at the time of the acquisition in principle.

The statutory standard price of fair market value should be applied only when paid-in acquisition is not or reported the actual transaction price is lower than it. Second, I would like to suggest introducing the system of income deduction for house, now being implemented in America, as a rational development plan to replace the present non-taxation system for one house per household. Third, reinforcing the penalties for false written agreement is important, but, efforts to improve the tax system to block the fundamental incentives of creating a false contract need to be followed.