공동주택 리모델링 조세지원제도의 문제점 및 개선방안 : 사업주체자 중심으로

공동주택 리모델링 사업의 조세지원 문제와 개선방안을 연구했다.

Our country has small territory, thereby being unable to solve the housing supply just with new construction. Accordingly, it is being supplied now with a method of proceeding with partially absorbing the housing supply with reconstruction. However, the reconstruction of buildings, whose durable years of architecture are left considerable period, has uneconomic factors such as the occurrence of the environmental cost according to waste-material disposal, the promotion of exhaustion in resources caused by consumption in resources, and also the opportunity cost according to the use of the remaining period in building.

Accordingly, even our country is now having interest in multi-housing remodeling aiming at the efficient housing supply and development such as the promotion in housing supply and the reduction in opportunity cost and environmental pollution, as the advanced countries. However, the value of the project feasibility in the current multi-housing remodeling is notably low compared to other (new construction, reconstruction) construction, thereby being in a situation that the participation in project by contractors and project participants is inactive. This is a result that was shown because of being low in the earning rate of remodeling project.

Thus, there is necessity for encouraging participation in remodeling project by the concerned parties, by increasing the value of project feasibility in the current remodeling project. Accordingly, as this is a research on institutional improvement and new installation for increasing the value of project feasibility in multi-housing remodeling, it theoretically considered the legal and institutional regulations for remodeling in the advanced countries and our country, and comparatively analyzed the financing and taxation supportive systems between the advanced countries and our country.

Also, the earning rate in project was analyzed by analyzing the prime cost of tries and ourwork by conss and ourtype(new construction, reconstruction, remodeling). Accordingly, it researched into the problems and improvement plans for the current taxation supportive system by collecting opinions through tax experts(tax practitioner, lawyer, and accountant) about improvement and new installation in the taxation supportive system of the project participants for enhancing the earning rate in remodeling.

As a result of this study, it was indicated that there is necessity for upturn adjustment in the construction area through easing regulations for the construction legislation in order to enhance the earning rate in remodeling project. It was indicated that remodeling needs to be encouraged through expansion in financial support and diverse taxation supportive systems by the public agencies such as nation or local self-government as the advanced countries. Given suggesting improvement plans by acquisition, possession, transfer, and other stage in the specific taxation supportive system, those are as follows.

In the stage of acquisition, the partial reduction & exemption is needed for the portion of a rise in area caused by remodeling. In the stage of possession, the imposition of Comprehensive Real Estate Tax in a situation that housing value dropped notably due to remodeling construction was indicated to be unreasonable, thereby being needed improvement. In the stage of transfer, there is necessity for recognizing the remodeling project period as the dwelling period in light of capital gains tax law, in line with fairness as reconstruction.

Additionally in other stage, there is necessity for expanding and carrying out income deduction and tax credit on the loaned money caused by remodeling, through amendment of the current income tax law. Also, as for a system in reserve for special repairs, the new installation of a system for income deduction or tax credit is needed by multiplying the certain ratio by the accumulated reserve sum for remodeling as the advanced countries. And, as for investment income deduction for energy-saving facilities, the tax benefit is difficult to be received in the current multi-housing aspect.

Thus, income needs to be deducted from an individual's income tax by expanding the current system into multi-housing. Multi-housing remodeling has diverse advantages in the aspect of housing supply in addition to resource saving and environmental pollution. Thus, there is necessity for easing regulation and system in light of construction law, which enhances earning rate of remodeling project. Multi-housing remodeling project needs to be activated through positive financing and taxation supportive system by the government and the local self-government. 우리나라는 작은 국토를 가진 나라로써 신축만으로 주택공급을 해소할 수 없다.

이에 현재 재건축으로 주택공급을 일부 소화 해 나가는 방식으로 공급 하고 있으나, 건축물의 내용연수가 상당기간 남아있는 건물을 재건축 하게 되면 폐자재처리에 따른 환경비용 발생 과 자원소비로 자원고갈을 촉진 시키며, 또한 건물 잔여기간 사용에 따른 기회비용 등의 비경제적인 요인을 갖고 있다. 따라서 현재 우리나라도 선진국과 같이 주택공급촉진 과 기회비용. 환경오염감소 등의 효율적 주택공급 및 개발을 위해 공동주택 리모델링에 관심을 기울이고 있다. 그러나 현 공동주택 리모델링의 사업성가치는 타(신축․ 재건축)건축과 비교하여 현저하게 낮아 시공사 및 사업주체자의 사업 참여가 부진한 상태이다. 이는 리모델링 사업 수익률이 저조하여 나타난 결과이므로 현 리모델링 사업에 사업성 가치를 증가 시켜주어 이해관계자들의 리모델링 사업 참여를 장려하여야 한다. 따라서 본 연구는 공동주택 리모델링 사업성 가치를 증가시키기 위한 제도적. 개선 및 신설 연구로써 선진국과 우리나라의 리모델링의 법적. 제도적 규제를 이론고찰 하였으며 이에 선진국과 우리나라의 금융 및 조세지원 제도를 비교분석하였다. 또한 건축형태별(신축. 재건축. 리모델링)로 공사원가를 분석하여 사업 수익률을 분석하였고. 이에 리모델링 수익성 향상을 위해 사업주체자의 조세지원제도의 개선 및 신설을 조세전문가(세무사. 변호사.

회계사)를 통한 의견 수렴하여 현행 조세지원제도의 문제점과 개선점을 연구하였다. 본 연구 결과 리모델링사업 수익성 향상을 위해 건축법규의 규제완화를 통해 건축면적의 상향 조정이 필요한 것으로 나타났으며, 선진국과 같이 국가 또는 지방자치제 등의 공공기관의 금융지원 확대 및 다양한 조세지원제도를 통해 리모델링을 장려해야 함을 나타냈다, 구체적인 조세지원제도의 취득. 보유. 양도. 기타단계별 개선방안을 제시하면 다음과 같다. 취득단계에서는 리모델링으로 인한 면적증가분에 대한 취. 등록세 부분감면이 필요하고 보유단계에서는 리모델링 공사로 인해 주택의 가치가 현저하게 저하된 상태의 종합부동산세 과세는 불합리 한 것으로 나타나 개선이 필요하다. 양도단계에서는 재건축과 같이 형평성에 맞추어 리모델링 사업기간동안 양도소득세법상 거주기간으로 인정하여야한다. 그밖에 기타단계에서는 현행 소득세법 개정을 통하여 리모델링으로 인하여 발생한 대출금에 대한 소득공제. 세액공제를 확대 실시하여야한다. 또한 특별수선충당금의 제도는 선진국과 같이 리모델링을 위해 적립된 충당금 누계 액에 일정률을 곱하여 소득공제 또는 세액공제 해주는 제도의 신설이 필요하다. 그리고 에너지 절약시설 투자소득공제는 현행 공동주택측