현대적 의미에서의 종합부동산세법에 관한 헌법적 쟁점 검토

종합부동산세법의 헌법적 쟁점과 토지재산권의 한계를 검토한다.

Unlike other property rights, it is a right that inevitably imposes many restrictions on its activities, and considering that the Constitution emphasizes restrictions for the efficient and balanced use, development and preservation of the land through Articles 121 (1) and 122 as well as Article 23 of the Constitution, the limits of property rights concerning land must be further emphasized. In addition, under Article 122 of the Constitution, which can be interpreted as granting a legislator a broad legislative right, guarantees of property rights of landowners are likely to result in very weak rights.

In this regard, the Constitutional Court decided in 2008 that the Comprehensive Real Estate Tax Act was constitutional. However, even if a legislators extensive legislative right on property rights is respected, such legislative power shall not be at a level that violates the guarantee of property rights, which is the content of Article 23 paragraph 1. The recent rise in housing prices has led to a rapid increase in the comprehensive real estate tax taxation, which has greatly increased the impact on peoples lives.

Therefore, it was necessary to examine whether the constitutionality of the Comprehensive Real Estate Tax Act was still valid today, which could have been permitted when it targeted very few. Of course, in the case of property rights, it is an area where the broad legislative power of the legislator is emphasized, unlike criminal law issues that restrict freedom. However, property rights are also the basic rights of the people, so if excessive regulations result in the infringement of the essential areas of basic rights, it will inevitably be ruled unconstitutional. From todays perspective, the comprehensive real estate tax law is very high, enough to bring total forfeiture of property.

Taxes to the extent that multiple homeowners can deny their property rights on a full scale need to be approached very carefully, and those with a single household should be taxed only for those with ultra-high-priced houses that meet the purpose of the comprehensive real estate tax. Unlike in 2005, the average apartment price in Seoul has already exceeded the standard price of comprehensive real estate tax, but it is not appropriate to tax them on this basis.