부동산거래 투명성 확보방안에 관한 연구

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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.
Alternative Title
A plan to get the Clarity of Real Estate Business
Alternative Author(s)
Lee, Sang-Do
조선대학교 경영대학원
경영대학원 경영학과
Awarded Date
Table Of Contents
Ⅰ. 서론 = 1
Ⅱ. 우리나라의 현행법상 등기제도 = 2
1. 등기의 대상 = 4
2. 등기제도의 목적 = 4
3. 등기의 종류 = 5
4. 등기의 공신력 = 12
5. 부동산 등기법 = 13
6. 현행 등기제도의 특징 = 14
Ⅲ. 서양의 등기제도 = 19
1. 근대적 등기제도 = 19
2. 게르만법의 등기제도 = 20
3. 로마법 계수 후의 등기제도 = 24
4. 토렌스 등기제도 = 29
Ⅳ. 부동산 양도소득세제 = 30
1. 부동산 양도소득세제 = 30
2. 주요 각국의 양도소득세제 = 35
3. 각국의 양도소득세제 분석 = 44
Ⅴ. 우리나라의 공시지가제도 = 45
1. 공시지가가제도 = 45
2. 표준지공시지가와 개별공시지가 = 46
3. 공시지가의 효력 = 46
Ⅵ. 문제점과 개선방안 = 50
1. 부동산등기법의 문제점 및 개선방안 = 50
2. 양도소득세법의 문제점 및 개선방안 = 52
3. 공시지가제도의 문제점 및 개선방안 = 54
Ⅶ. 결론 = 56
참고문헌 = 60
조선대학교 경영대학원
이상도. (2006). 부동산거래 투명성 확보방안에 관한 연구.
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Business > 3. Theses(Master)
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