주택 양도소득세 과세체계에 관한 연구

주택 양도소득세 과세체계와 개선방안을 비교 연구했다.

This thesis surveys capital gains tax system in the assignment of home and its annexed land, and examines the system of the main capitalistic countries and Korea, from comparative perspectives, and improvement plans of the system. (A) Home in capital gains tax means a dwelling place in which one lives and its annexed land, and its ownership is transferred by sale and purchase, exchange, etc. of the place and land, regardless of the registration of transfer of the ownership. The capital gains taxation, unlike general income taxation, has characteristics such as bunching of income, lock-in effect, inflation, and tax deferral.

(B) Capital gains tax is a tax which is imposed on profit obtained by increased value when someone assigns his or her capital such as land, buildings, real estate, etc. And it is only imposed on assigned property "attained capital profits" having long-term possession special deduction system. This system is applied to property retention term of which is 3 years, and the purport of its related regulation can't catch up fluctuation of price, despite of considering nominal income based on increased prices. This limits the property to buildings and land, and there is a possibility to violate to some taxpayers' right.

(C) Capital gains tax is imposed as split form in Korea, but it is imposed as united form which means total income in US, UK, Germany and Japan. But Japan has separate taxation system as a special case of capital gains tax. Object of taxation of capital gains tax is prescribed to the extent of legal range in Korea, while it is prescribed to the extent of inclusive system in most of countries. US, UK, Germany and Japan have similar calculation system of income to Korea which calculates income by deducting acquisition from assignment, but in case of occurrence of loss, US, UK and Germany have a system that subtracts the amount of loss which Korea doesn't have.

In the tax rates system, capital gains adds up total income and is applied to a graded tariff through two phases when it comes to capital gains of 1 year exceed property in US, and capital gains in UK prescribes same as general income and has a system that excludes capital gains in case of calculation of locked-in amount. Germany has general income tax because of nonexistence of extra tax item, and Japan reduces its tax rates compared to consolidated income tax rate by adding long-term holding property and short-term holding property separately standardized by 5 years.

"A household with one house" tax exemption in capital gains tax is benefited if it fulfills its condition "below 900,000,000 won, 3 years possession(3 years possession, 2 years residence in Seoul, Gwacheon, 5 new towns). However, in case of not registering and transferring to the third person, even if the possession term is longer than 3 years, "a household with one house" tax exemption can't be benefited, and the transferor can't receive long-term possession special deduction. And housing cash transactions over 900,000,000 won can't receive its tax exemption benefit.

Problems of current homes capital gains tax system and their improvement plans are followings: (A) Estimating policies about home capital gains tax system,ㅡcharacteristics of housing have investment and general consumption side, therefore the policy which limits supply of housing isn't suitable for Korean circumstance. Because restraint of demand and increase of supply via taxation are hard to conform immediately to economic situation, taxation system should be planned predicting future. Considering imposition of taxes essentially causes price and changes turnover, taxation policy should be reasonable and constructive.

(B) Increased assignment profit to actual exchange prices result of exclusion of application about standard assignment of housing and increased assignment profit result of acquisition prices exchange should be divided into long-term possession special deduction, about price hike and about owning housing and inducement purpose. And deduction about price hike should be added to acquisition price to people who are a household and more than two houses as well. (C) Basic deduction means deducting 2,500,000 won from capital gains amount of that year for residents who have capital gains and in case of non-registrated home transfer can't be deducted.

Also, in case of assigned housing that has more than two transferences, capital gains amount of housing has basic deduction in order. (D) Tax rate system of capital gains tax needs to be simplified because it is too complicated, and high tax rate application about limited object of taxation should be imposed on a general tax rate because it is easy to evade capital gains tax via others' property. If a household owns more than two houses, it could be a violation of property rights applying high tax rate without asking actual assignment profit. Therefore, other conditions such as financial expenses should be considered.

제1절 연구의 필요성 우리나라의 부동산 양도소득세 제도는 1960년대 경제성장 위주 정책의 결과물인 부동산 투기를 억제할 목적으로 1967년 말에 제정된 「부동산 투기억제에 관한 특별조치법」(1967. 11. 29 법률 제1972호, 1968. 1. 1 시행)에 의하여 부동산 양도차익이 과세됨으로써 시작되었다. 1974년에 전면개정된 ⌜소득세법⌟은 정부에 부동산소득에 대한 과세기능과 부동산 투기억제기능을 부여하고, 자본이득에 대하여 과세하도록 규정하였으며, 이후 다양한 정책적 목적을 달성하기 위하여 여러 번 개정되었다. 부동산 양도소득세 정책은 경기침체 시 사용되는 양도세 인하가 수년 사이에 부동산 투기억제를 위해 다시 강화되는 등, 부동산 시장에 대한 주요한 정책수단으로 활용되어 왔다. 또한 정부는 부동산가격 안정을 위하여 부동산 세제라는 수단을 이용했지만 원하는 목표를 달성하지 못했다 고 할 수 있으며, 10. 29 대책과 8. 31 대책은 모두 부동산가격의 폭등에 대한 조세정책의 일례로서, 여러 채의 주택을 소유하고 있는 자에 대한 투기를 억제하기 위하여 2주택 소유자와 3주택 이상 소유자에 대한 양도소득세에 대하여 단일세율로 중과세하는 것이었다.

그러나 이러한 정책은 최근 경제침체 극복의 일환으로 중과세 폐지방안을 철회하는 대신 다주택자에 대해 2010년 말까지 한시적으로 6~35%의 일반세율을 적용한다는 경기부양책으로 전환되었다. 한편 우리나라의 양도소득세는 그 과세대상이 제한적으로 규정되고 있는 반면, 소득과세에 있어서 일반적으로 납세액의 크기는 과세소득의 범위와 세율구조에 따라 결정되는데 양도소득세는 세율이 높고 과세구조가 복잡하게 되어 있다. 우리나라의 양도소득세 제도는 자본이득세의 과세원칙에 충실하기 보다는 부동산의 투기를 막기 위한 정책적인 수단의 성격이 강하다. 따라서 완전균형 경쟁시장이 아닌 부동산시장을 대상으로 규제와 세제를 수단으로 한 정부의 정책을 재검토하고, 정부나 공공부문이 할 수 있는 목표에 국한하여 정부가 간접적인 수단으로 개입하여 부작용을 최소화하는 방안과 정부정책을