우리나라 부동산 중과세 제도의 개선방안

Abstract

If acquiring real estate such as land or building in our nation, one considers what tax to pay, how much the tax load is in possessing after acquisition, and how much tax there is when disposing after possession for a certain period by selling or transferring, and whether there is more tax while going through this series of process. Normally while going through this series of procedure general tax rate and standard of assessment are applied, but according to real estate deals or certain act in possession there is a problem of heavy tax applied in a higher rate than general tax rate. This study researches real estate about heavy tax system which is a policy tax system, ranging from acquisition stage to possession and transfer (sale) stage, and examines the proposal of problems and improvement plan. Heavy tax system of our nation's real estate (land, building) is a representative policy tax along with tax exemption and reduction. If acquiring real estate in our nation, there are acquisition tax and registration tax which are local taxes, and when possessing there are property tax which is local tax and integrated real estate tax which is national tax, and in transfer (sale) stage there is capital gain tax which is national tax. Objects of heavy tax occurring in acquisition stage are mostly extravagant property and real estate in overcrowded circle of large city, and specifically for villas, golf courses, high-class casinos and other extravagant property there is heavy tax of acquisition and property tax. Heavy tax system of the current extravagant property lacks rationality in selecting the object of taxation and has the problem of violating tax equality. In particular, for a golf course which is an extravagant property, there is an irrational discrimination different from other objects of taxation. So there should be a consolidation of object of taxation considering social and economical condition changes. And the standard for classifying into extravagant property is unclear, causing unnecessary tax dispute which leads to excessive public administration expenditure. So the classification standard of extravagant property must be clarified. Also, there is a problem that heavy tax rate for extravagant property is too excessive. It is more advisable to relieve heavy local tax about extravagant property considering social and economical condition changes. If an individual possesses many houses and have them as speculation, transfer income heavy tax system is carried out for housing supply and price stability for most people's habitation stability, and if land is also not for business then there is heavy tax when transferring. In particular, for expensive housing or real estate possessors there has been integrated real estate tax since 2005. Integrated real estate tax law was newly established in January 5 2005, to contribute to balanced development of local finance and wholesome development of national economy by promoting equality of tax burden about real estate possession and devising price stability for real estate. Since first legislated, integrated real estate tax is a tax item constantly denounced, with problems of having violation of constitution no.10, 23, 35 that guarantee property right of the people (taxation for 1 household-1 housing, total taxation per household, etc.), violation of taxation for not actualized income, double taxation problem, having possibility of violation being similar to land excess profit tax decided as constitution disagreement, and so on. It is not desirable that possession tax enhancement policy results in excessive possession tax burden to end users such as 1 household-1 housing possessors, old people and retired people, not fictitious demand for property increase. And possession tax enhancement is not in target for general people in spite of its political necessity and instead is for asset possessors above certain standards, and considering that it is necessary in terms of minimize tax resistance and promoting tax payment adaptation through reduction of tax burden within the rational range and standard to promote the perfection and effectiveness of the policy. The main goal that real estate transfer tax system has to accomplish as heavy tax is real estate price relief. By giving heavy tax to marginal profits occurring in speculative real estate investment, speculation demand decreases and it will lead to real estate price relief. It is unquestionable that heavy tax about real estate transfer marginal profits has effects in decreasing real estate speculation demand. But examination in necessary in whether the decrease of speculation demand has the effect of reliving real estate price. Real estate transfer income tax system should not be the main solution to real estate price stability but just a supplementary solution. If our society's real estate price increase is caused by financial factors such as low interest, money supply, house finance system and lack of certain region's housing supply, then policy to relieve real estate price should also have these main factors as the object. In other words, solution to real estate price increase is to settle the financial factors such as low interest, money supply, house finance system that caused real estate price increase and to converse to expanding housing supply to regions with many housing demands. Otherwise the ill effects of policy goal leading to unintentional direction by other factors of economy will be unstoppable. Therefore this study examines the contents of heavy tax occurring in terms of real estate acquisition, possession and transfer stage and based on that, gropes the problems and improvement plan.