우리나라 부동산세제의 현황과 개선방향

우리나라 부동산세제의 현황과 개선 방향을 검토했다.

In the 21st century, the rapid increase of population and nuclear families together with the gravitation of population toward the cities due to urbanization and industrialization and educational issues created new demand on real estate, and this caused the increase in the price of the real estate and property speculation. It further caused the disruption in supply and demand of housings, one of the social problems we now face, as the inflation in the real-estate made it difficult for the masses to buy houses. As a result, it caused the unfair distribution of income.

Therefore, in order to solve the problems, the efficient use of the real estate and stability in the real estate price are urgently needed. However, the real estate taxation policy has been used mainly to limit the real-estate prices and regulate the trade, and the real estate tax has the popular character that regards most of the public as potential taxpayers. Therefore, as the Participatory Government takes a position, there have been all sorts of measures. Let?s have a look. There have been2003.

2003.5.23 Measure, 9.5 Measure, 10.29 Measure, 2005.2.17 Measure, 5.4 Measure, 8.31 Measure, 2006.3.30 Measure, 10.27 Measure, 11.3 Measure, 11.15 Measure, 2007.1.11 Measure, and 1.31 Measure, and the following measures are continuously announced. The 5.23 Measure includes the post lotting ?out for rebuilding projects within the over-heated speculation area, strengthening of rebuilding safety inspection standards, and for the 9.5 Measure, an expansion in mandatory ratio of small-sized apartments and restriction in changing the ownership of a union member. The 10.29 measure included methods to retrieve development profit created by rebuilt apartments, and a real estate trade report system.

The 2005.2.17 Measure enforced the forbidding of Gang-Name Skyscraper Rebuilding and a retrieval system of rebuilding development profit, and the 5.4 Measures included an execution of divided cost for foundational facility and sustained expansion of Housing Supply.

8.31 Measure strengthened transfer taxes of multiple housing owners and comprehensive real estate taxes, and 2006.3.30 Measure focused its fundamental direction in housing stabilization, clarifying of real estate trade, restraining speculative demand and expansion of housing and estate, and expanded the national housing fund from 1,500 billon KRW to 2,000 billion KRW, and application rate of comprehensive real-estate to 100%, the transfer tax rate of multiple real estate owners with additional 50%.

The 10.27 Measure established a new town in Gum-Dan, Inchon and expanded the Paju Woon-Jung ne w town, and the 11.3 Measure subsidized foundational facility costs, lowered Public estate apartment lotting-out fees by high-concentration development and loosening of multiple household studio apartments. The 11.15 Measure strengthened the control of housing secured loan such as LTV and DTI and the expansion of the reserve and supply of long-term lease housing.

In the case of 2007.1.11 Measure the strengthening of housing secured loans restrictions, enforcing of the subscription point system and opening the lotting-out fees of private apartments within the capital vicinity and overheated speculation area to the public, and the 1.31 Measure suggested the establishment of a lease housing fund, and supplying reserved long-term lease housing construction resources. The greatest victim of the many real estate restriction policies that was set forward to restrain high housing prices in Gang-Nam, Seoul and other areas in the capital vicinity was the public and the regional housing market.

Through such trends in policies, it is evident that the early Roh regime saw rebuilding, redevelopment as the primary cause of steep increase in housing prices, and that the policies later on are focused on real estate related taxes and housing supply policies that influences the demand and supply of housing. However, real estate prices have only temporarily stabilized and are showing increase once more, and voices of concern were raised in socio-economic implications that real estate price increase have. As an aspect in the renovation of ownership tax, the introduction of comprehensive real estate tax is under debate on its appropriateness and effect.

In Korea, the relative importance of ownership tax is low, but the relative importance of the transaction tax is abnormally high. Therefore, considering that the reform scheme of the real estate ownership taxation and the acquisition, retention and disposition of the real-estate are influenced by taxation, the real estate tax system will have a considerable role as a indirect method and the necessity of the research is significant. The real estate tax system has comprehensive roles including the method to control the economy, to control the price level, to collect tax revenue efficiently and to improve fairness in the society.

Therefore, this study aims to suggest the stable settlement and efficient management of the finally edited real estate tax system. First, the improvement of the acquisition procedure (tax relief) activates the active demand trades by gradually decreasing tax rates along with short-term strengthening of ownership taxes, and merged acquisition and registration taxes under one name (ex: acquisition tax) considering the fact that in the long-run the registration tax functions as a type of commission. The tax rate decrease in acquisition procedures will result in a fall in regional tax income, but will mostly be covered by activating trade and the increase in ownership tax.

Second, the improvement of ownership procedure (tax increase) will lift the accuracy and realization rate of real estate taxation standards in the short-run and promotes a balanced distribution of income. The improvement of ownership procedure will contribute to the capital vicinity housing market currently experiencing uncertain supply and demand. Also, an income redistribution effec