부동산 매도에 대한 세법적용 연구

Abstract

In Korea of the narrow country, because real estate should be used efficiently, the policy for real estate is very importance. Country's real estate policies through a lot of tax policy is underway, because of the impact of tax the real estate prise fluctuations were harsh in the past practices of view, so the effects of real estate policy through tax policy will be predictable and controlled. As selling real estate occurred income is being taxed by classified as business income or capital gains tax, and business income and capital gains to calculate the differences, even the same real estate transfer tax based on feasibility, instantly becomes a tax burden differences will occur. Import tax to pay the difference in practice to determine whether the feasibility is very hard and pay the tax difference is a big fight between the taxpayer and the tax authorities are bound to occur. Therefore, this paper, the same income, regardless of the existence and feasibility for ways to apply the same tax and capital gains tax issues for improvement were presented.