건축물의 임시사용승인에 관한 지방세법상 쟁점 -취득세와 관련된 판례에 대한 검토를 중심으로-

건축물 임시사용승인과 관련된 취득세 쟁점을 검토했다.

When acquiring a building, the taxpayer must report and pay the acquisition tax. Regarding the time when the acquisition happened, according to the Local Tax Act, it is the time when he or she receives the acceptance of work and the certificate of using approval. In practical manner, it is not until getting the acceptance of work and the certificate of using approval, and after paying acquisition tax for it that he or she can do to register of preservation for the building. In other words, for taxpayer, the day when he or she gets the acceptance of work and using approval is considered as an acquisition date, andthat day, he or she obligates to report and pay acquisition tax.

Exceptionally, in on instance of getting a provisional certificate of using approval before getting a using approval, that day is considered when he or she acquires the building, and obligates to report and pay acquisition tax on that day. The assessment standards for acquisition tax is based on the equivalent value of the day of acquisition, and it is the equivalent value which an acquisitor reported. Consequently, the acquisition tax is a taxation with maximum granting of autonomy to taxpayer, on the basis of bonafide report of a taxpayer.

Taken together, in an instance of constructing a building and acquiring it, it is the largest structure of tax process of acquisition tax that a taxpayer calculates all expenditure he or she spent for the building until the day of using approval or approval of temporary use, multiplies the rate of acquisition tax, and pays the acquisition tax. And this kind of process has been preserved soundly in accordance with the precedent this thesis checked, and the validity of precedent is taken for granted on the current law regulations. In the past, the value of building is mainly estimated by symbolic aspects.

For example, those things that how many stories the building has, or how much big space the architectural area has are included. But inside finishing materials, in other words, the importance of interior is getting bigger. In spite of the same building, depending on whether to use of exclusive interior materials or not, the value of the building is a big difference. In an instance of receiving a building with such exclusive interior materials, there is not a big problem because the acquisition tax is calculated and payed in accordance with the receiving price.

In an instance of constructing a building and receiving a approval of use, there is not a big problem because the acquisition tax is calculated and payed based on it. But in an instance of receiving a approval of temporary use, he or she paid an acquisition tax calculated based on it, afterward, he or she constructed with exclusive interior materials, it is a different situation. Although such exclusive interior materials increase the value of the building greatly, a problem which an acquisition tax wasn’t levied will happen in the current law regulation. Hereat, this thesis checked on introduction of recalculation system for acquisition tax in order to solve this kind of problem.

With keeping a main structure of current system, this kind of recalculation system lets taxpayer recalculate to a nicety at the approval of use for the building later if he or she use a building earlier with a approval of temporary use. It is a main frame of recalculation system. By introduction of this kind of recalculation system, it is expected to contribute increasing impartiality in taxation, blocking unfair tax omission through advanced blockade against attempt intentionally to avoid the local tax law which empowers taxpayer.