조합원 입주권에 대한 양도소득세 과세의 합리적 개선방안

조합원 입주권 양도소득세 과세의 문제와 개선방안을 연구한다.

This study focuses on researching problems of capital gain taxation for the residential right of an association member and representing reasonable improvement plans. The results of this study are as follows. First, in case the residential right of an association member are brought up as a house, it is proper to apply the special deduction for long-term possession. In this case, the heavy taxation rate system of capital gains tax for multiple housings for one family should be abolished. Second, we need to stipulate a general regulation which regards the residential right of an association member as a house in order to simplify tax law and maintain consistency.

Also the general right to buy a house as well as the residental right of an association member should be regarded as a house in terms of fairness. Third, For residential right unregistered sales, even in the case of sales in the form of rights to acquire real estate, the relevant regulations should be set for heavy tax etc, to apply, and for the residential right of an association member, the registration for the land being omitted and sold should be included in the unregistered transfer, an for this, legal supplement is required. Fourth, it is desirable to repeal tax exemption provisions for alternative housing.

Fifth, a differential heavy tax of capital gain tax for multiple housings for one family has potentially unconstitutional. In terms of legislation, the method to separately define concept of house in the tax law could be made in this occasion.