부동산평가 관련 조세제도의 개선에 관한 연구

Abstract

This study aims to examine the problems and propose improvements to the real estate tax system by reflecting the National Tax Service's appraisal program and the recently revised acquisition tax. The research methodology involves reviewing previous studies, relevant literature such as foreign legislative examples, and analyzing the real estate price disclosure system and real estate tax laws, which form the foundation of the Korean real estate price system. The problems with the real estate price disclosure system include the differential burden of taxes due to different rates of realization for different types, purposes, and price ranges of real estate. Additionally, the separate operation of a non-residential real estate price disclosure system by the National Tax Service and the Ministry of Public Administration and Security leads to administrative and fiscal inefficiencies. Regarding the problems in the real estate tax system, even for similar properties, recognizing acceptance, auction, and public sale prices as market prices does not conform to the definition of market value. There is a need to realize the deduction limit for appraisal fees for real estate, as provided by the Increase and Decrease of Tax Act. The assessment of acquisition taxes varies depending on the acquirer and the reason for acquisition, which undermines fair taxation. Non-residential buildings are subject to comprehensive real estate tax, while the attached land is excluded from comprehensive real estate tax, resulting in issues of fairness. Additionally, the complex evaluation system for real estate, such as the calculation of acquisition tax base not specifying the compensation amount as the market value in the case of non-cash transfers, complicates the understanding of tax laws for the general public. As improvement measures, this study proposes：firstly, improving the real estate price disclosure system；secondly, enhancing supplementary appraisal systems；and thirdly, establishing a real estate tax assessment system and a dedicated evaluation department. It is hoped that this study can contribute even a little to the development of tax administration and the protection of taxpayers' constitutional rights.