종합부동산세제의 문제점에 관한 고찰 - 헌법 측면을 중심으로 -

Abstract

The formative and inducive function of today’s taxation is clearly undeniable. Nevertheless, it has been held in all ages that the nature of taxation lies in the delivering of expenses in running a nation, with other policy derived objectives as only subsidiary purposes, such as the redistribution of wealth, encouraging or supressing of particular economic activities, or achieving social equality. However, Korea has seen great tendencies to use taxation for policy derived purposes or even worse, as a means of expressing political beliefs, with Comprehensive Real Estate Holding Tax being the most representative case. On November 13, 2008, the Constitutional Court ruled Comprehensive Real Estate Holding Tax Act partially unconstitutional and partially incompatible with the Constitution, which seemed to put an end to the controversy surrounding the issue on the surface. Nevertheless, the conclusion and the underlying reasoning of the court requires further examination, not to mention that Comprehensive Real Estate Holding Tax pose several questions for consideration, including the nature and function of taxation. Whatever the legitimacy or justification for the purposes of government pursued policies, the means to an end should not be discrepant from the principles of the Constitution or the basic principles of tax law. In this sense, Comprehensive Real Estate Holding Tax is an irrational taxation that is against the nature of theories or policies of taxation, as well as one that goes against the legal principles of the Constitution or the tax system. Due to the aforementioned grounds, it is only right that Comprehensive Real Estate Holding Tax be abolished. Should there be a need for the strengthening or revision of Real Estate Holding Tax, such need should be satisfied by reforming Property Tax under Local Tax, but not through abnormal tax policies such as Comprehensive Real Estate Holding Tax.