비주거용 부동산의 과세 형평성 분석 및 가격공시 방안 연구 : 실거래가 분석을 통한 세종시 비주거용 집합부동산(상가, 오피스텔)을 중심으로

세종시 비주거용 부동산의 과세 형평성과 가격공시 방안을 연구했다.

The real estate price announcement in Korea was introduced to unify the public price. The first stage was introduced to land in 1989, and the second stage was introduced to housing in 2005. On January 1 of every year, the central government (Ministry of Land, Infrastructure and Transport, MOLIT) calculates and discloses the announced prices and uses them for more than 60 administrative purposes such as welfare, taxation and real estate. In the third stage, the introduction of the announced price system for non-residential real estate was legislated in September 2016 in the form of non-mandatory provision.

Since this is not a mandatory regulation, the exact enforcement time has not been determined. However, Chapter 4 (Articles 20~23) of the 「Price Announcement Act」 contains major contents and is expected to be implemented in the future. On the other hand, in recent years, as the announced prices for houses and land have been realized, social interest in the announced prices is increasing. In particular, the 'Announced Price Realization Plan', announced by the government in November 2020, is a 'Announced Price Realization Policy' for housing and land, which is subject to price disclosure under the 「Price Announcement Act」. The taxable price gap depending on the type of assets held (housing vs.

commercial building) is expected to widen for the time being, and interest in taxation equity between residential and non-residential real estate is expected to increase further. Regarding the tax standard of non-residential real estate, the publicly announced land price, which has undergone inspection, evaluation and verification by a professional appraiser, is applied to the land. However, as the building part is calculated by applying the same new construction price to all buildings nationwide, there seems to be a fundamental limitation in reflecting the actual building value. And for non-residential aggregate real estate, land and buildings are traded as a whole in the market.

However, as the tax standard is calculated by separating land and buildings, the actual price difference by floor and location may not be reflected. In addition, land is calculated using the assessed land price of individual lot but buildings are calculated by department. At this time, the standard market price of the building is calculated by the Ministry of Public Administration and Security (Local Tax Act), and the standard market value for the building is calculated by the National Tax Service (Income Tax Act). Therefore, there is a problem of double pricing because even the same building has different rates applied according to taxation purpose.

Moreover, unlike residential real estate, non-residential real estate has complex and diverse price-forming factors according to regional and individual characteristics, and valuation is relatively difficult. So the stable settlement of the system will be possible only when improvement measures are continuously devised. By using the empirical analysis of aggregate non-residential real estate (commercial buildings, officetels) located in Sejong City, this research diagnoses the tax standard realization and equity of the standard market price and the standard market value.

In addition, the purpose of this study is to calculate a fair tax standard and contribute to the successful implementation of non-residential real estate price disclosures to be implemented in the future and rational system improvement. For this purpose, among the non-residential aggregate real estate(commercial buildings, officetels) located in Sejong City for the past three years (January 1, 2018 to December 31, 2020), real estate reports for which actual transactions were reported were researched.

And also by using the standard market value ratio to actual transaction price and the ratio of the standard market price to the actual transaction price, average realization rate, horizontal (COD) and vertical (PRD) equity index were analyzed. The level of realization of each tax standard was diagnosed through the average realization rate analysis, and the taxation equity of each tax standard was diagnosed through horizontal and vertical equity. At this time, in order to compare and analyze the floor gap and taxation equity, the analysis was conducted by dividing by floor (basement, 1st, 2nd, 3rd, 4th floor and above).

The empirical analysis confirmed that 1) there is a difference between the standard market value of non-residential aggregate real estate and the actualization rate of the standard market price. 2) There is a difference in the COD of non-residential aggregate real estate between the standard market value and the standard market price, while the standard market value met the horizontal equity standard, and the COD of the standard market price realization rate did not meet the standard suggested by IAAO.

3) In addition, there is a difference in the PRD between the standard market value and the standard market price of non-residential aggregate real estate, there is a vertical inequality between the standard market value and the standard market price. The standard market price is found to be more severe, and the main summary is as follows.

First, when comparing the overall average realization rate for three years, the standard market value average realization rate is 75-78% (75% in 2019 → 77% in 2020 → 78% in '21), and the standard market price realization rate is 67-92% (67% in 2019 → 74% in 2020 → 92% in 2021), the gap between the standard market price and the standard market price was found to be about 8-17%. Despite the gradual increase in the standard market price standardization rate, the realization rate on the first floor decreased from 29% → 24% → 18%. It was further found that the gap in the realization rate of each floor is worsening as 78% → 84% → 99% of the fourth floor and above.

In addition, the difference in actualization rate by floor between floors 1-4 and above also showed the result