지방세법상 시가인정액 제도에 대한 합리적 개선방안 연구

Abstract

Previously, under the Local Tax Law, real estate acquired through gratuitous acquisition was taxed based on the standard market value. However, this method does not reflect the actual value of the property. To address this issue and ensure a more realistic imposition of the acquisition tax, the market price recognition system was introduced on January 1, 2023. This system applies declared prices, appraised values, public auction prices, and court auction prices. Since the market price recognition under the Local Tax Law largely adopts the regulations from the Inheritance Tax and Gift Tax Act, this study compares and analyzes the two laws. As market price recognition can be somewhat subjective, disputes between taxpayers and tax authorities are frequent when applying this under the Inheritance Tax and Gift Tax Act. If the regulations under the Local Tax Law are not properly applied or are inadequate, it could lead to an increased tax burden for taxpayers or issues in securing tax revenue for the tax authorities. Especially since the market price recognition under the Local Tax Law is still in its early stages, it is necessary to identify any issues regarding whether the regulations are structured in line with the intended purpose of reflecting the actual value. Additionally, specific improvement measures need to be proposed. This study presents five reasonable improvement measures for the market price recognition under the Local Tax Law. First, it suggests adopting the regulation on converting rental income value, which is used to apply the actual value of real estate under the Inheritance Tax and Gift Tax Act, from the perspective of market price recognition in the Local Tax Law. While both the Inheritance Tax and Gift Tax Act and the Local Tax Law allow taxation on the gratuitous transfer of real estate, there are clear differences in the timing and valuation of rights conversion for union member occupancy rights. Therefore, it proposes applying the valuation of land, excluding the building portion of the rights value, as the tax base for union member occupancy rights. Additionally, it advocates for apportioning the tax base using the standard market value of the building immediately before its demolition and the standard market value of the land. In addition, in terms of applying the exception period for market price recognition under the Local Tax Law, it is necessary to enhance legal stability by adopting specific monetary and percentage criteria, similar to the regulations in the Inheritance Tax and Gift Tax Act Administrative Rules, in cases where there are no special circumstances causing price fluctuations. Meanwhile, to prevent an increase in the tax burden for gratuitous acquisitions due to inheritance, it is suggested that taxpayers be allowed to choose between the market price recognition and the standard market value. Additionally, it is proposed to include not only gratuitous acquisitions due to inheritance but also the property division acquisition regulations under the Civil Act in the exceptions to the application of market price recognition. Finally, it is argued that the Local Tax Law should be amended to include cases where the tax authority makes corrections, in addition to the current provision that grants exemption from additional tax only when taxpayers voluntarily file an amended return, in cases of discrepancies in the application of market price recognition. Additionally, it is necessary to enhance legal stability by reducing late payment penalties through legislation rather than administrative guidelines from the Ministry of the Interior and Safety. It is also considered reasonable to add cases where market price recognition is underreported through fraudulent methods to the exceptions where penalty reductions are not applied.