배우자 또는 직계존비속의 부동산 취득 시 채무불인수 추정규정의 개선방안-직계존비속의 주택 취득세를 중심으로-

직계존비속의 주택 취득 시 채무불인수 추정규정의 개선을 검토한다.

Since 2014, the acquisition tax rate (1-3%) for paid acquisition of housing has been in full swing lower than the acquisition tax rate (3.5%) for free acquisition, and disputes between taxpayers and disposition agencies have become frequent. However, while prescribing the estimation regulations of national and local taxes as before and after coins, it can be seen that the dispute is spreading rather than being resolved as the method of proof is interpreted differently.

In order to find a solution to this problem, we first looked at the revised history related to the method of proving national taxes related to the estimation of non-acquisition of debt in the regulations on the donation of property transferred between spouses or lineal descendants. In the national tax, the fact of the spouse’s debt burden is clearly regarded as a paid transfer accompanying the payment (the proviso to Article 47(3) of the Inheritance Tax and Gift Tax Act, Article 7(11) of the Local Tax Act follows this regulation. This problem occurred in the same way in the donation of burdens between spouses or lineal descendants.

In general, depending on whether the acquisition tax of a house is paid or free, it is necessary to interpret the same fact that the judgment of the paid transaction of a house acquired by a spouse is very important in reality or borrow the inheritance tax and gift tax law. In order to prevent the payment of the paid acquisition tax rate (1-3%) by specifying that “the debt burden of the spouse, etc. is clear and the payment of the debt” was paid for the acquisition of the real estate, etc., as in the Local Tax Act.