사실혼해소에 따른 재산분할과 취득세 - 대법원 2016. 8. 30. 선고 2016두36864 취득세부과처분취소 -

사실혼 해소에 따른 재산분할 취득세의 과세 여부를 판례 중심으로 검토한다.

Article 1 of the Local Tax Act stipulates Special Cases concerning Tax Rates. One of them is 6. Acquisition through the division of property pursuant to Articles 834 and 839-2 of the Civil Act. Article 839-2 rules Claim for Division of Property. According to the Article, one of the parties who have been divorced by agreement, may claim a division of property against the other party. This provision was originally set up on the premise of a legally married couple. However, the present court finds that a spouse of a de facto marriage may be subject to the division of property pursuant to this provision.

In this situation, the Supreme Court recently judged whether a spouse in a de facto marriage can apply the special tax rate in accordance with Article 15 of the Local Tax Act even when the property is acquired through property division. The Supreme Court recognized it. In other words, even in the case of a spouse who is in a de facto relationship, the special tax rate should be applied to the property acquired through property division. In this paper, we examine whether the position of such a Supreme Court is acceptable.