부동산거래 투명성 확보방안에 관한 연구

Abstract

As a tax to curb property speculation, capital gain tax is to enlarge and reorganize control tax upon it so as to enlarge and apply not only for lands and buildings, but real property rights and other assets. In addition, capital gain tax which is an object of taxation for income occurring by transferring law-appointed assets is to be introduced for an objective to control property speculation rather than a taxation of income tax. Therefore, as for unregistered assets, a variety of deductions are excluded and heavy taxation is imposed at the rate of 65 percents. And the proportional tax of 40 percents is imposed on in-and-out profit. In this way, the origin of capital gain tax which is to fulfill the security of internal revenue and property holdback functions has a lot of natural problems over tax laws, making amendments repeatedly; however, there is no doubt of the fact that it has made lots of contribution much more thanany other tax law in functional aspects of real estate speculation. Therefore, this study is to grope the direction of improvement of desirable capital gain tax making it possible to carry out nonfinancial and financial functions effectively by examining and analyzing the problems prescribed in capital gain tax. So, on the basis of focusing on the transparency of the property's real trade price, this study utilizing acreage study, that is, a copy of land registered book and a copy of building registered book is centered to improve some systems ,which bring about a loss of transference possibly happening to second sellers when first sellers register a real trade price in false, by registering the price of land and buildings in a copy of land register book and a copy of building register book as a way of resolving the problem occurring on making double contracts. Furthermore, this study points out a few problems that current capital gain tax has been imposed not on the standard of the price of real trade but on the standard of the price of individual declared value. So I hope that this study would be helpful for better tax policies through the transparency of property's trades.