부동산 취득에 대한 취득세 과세의 문제점과 개선방안

Abstract

Acquisition tax is imposed on acquisition acts of real estate, vehicles, etc. as real assets, and of mining right, etc. as property right. The amount of collected tax in 2022 is 27.7 trillion Korean won, among which acquisition tax for real estate (land․buildings, houses) is 21.7 trillion Korean won. Acquisition tax means to impose tax for acquisition acts and the ratio of acquisition tax with respect to acquisition acts of real estate in 2022 among the subjects of acquisition is 78.33%. This means acquisition of real estate among taxation objects of acquisition tax is very important in local tax revenue. From 2011, in respect of real estate acquisition, acquisition tax and registration tax have been integrated and a tax has been imposed on real estate as integrated acquisition tax. A registration tax accompanied by acquisition is acquisition tax whose tax rate and whose period for report and payment have been integrated for the purpose of taxation, and others are taxes as a license tax for registration among registration license tax which has been integrated with license tax. The purpose of such integration is to solve a double taxation problem that two tax items, that is, acquisition tax and registration tax are imposed on acquisition acts of real estate. However, in the process of integration, taxation as registration tax has not been abolished and a tax is imposed as license tax for integrated acquisition tax and registration. In conclusion, in spite of taxation of integrated acquisition tax, a double taxation problem still exists. Double taxation of integrated acquisition tax with respect to real estate acquisition not only causes a problem in itself, but also does it cause increase in payment cooperation expenses, judicial scrivener’s illegal taxation act by proxy and identity problems. To solve these problems, it is necessary to completely abolish taxation in the nature of registration tax that exists in acquisition tax and to improve legislation so that a tax may be imposed only on acquisition. However, if taxation in the nature of registration in integrated acquisition tax is completely abolished, a problem occurs that local tax revenue is reduced and to solve this problem, a devise for making up for reduced local tax revenue by other tax item. Considering that such an improvement plan requires not a short-term period but a long-term period, improvement in legislation must be required in the way the problem of payment cooperation expenses and judicial scrivener’s illegal taxation act by proxy may be partially solved.