소규모 공동주택 재건축 조합원에 대한 양도소득세 연구

Abstract

While rebuilding is considered as reploting and excluded from transfer under Act onthe Improvement of Urban Areas and Residential Environment, capital gain tax isimposed on rebuilding of smal-scale multi-family housing under Housing Act on theasumption that the entire asets have ben transfered in return for valuableconsideration for the investment in kind by such members under established rules of theSupreme court. Based on the perception that it is unreasonable that capital gain tax isimposed discriminatively on rebuilding under Act on the Improvement of Urban Areasand Residential Environment and rebuilding of smal-scale multi-family housing underBuilding Act although both rebuilding has the same purpose of the improvement ofresidential environment, this study aims at providing sugestions to eliminate or minimize such discrimination. Acording to the result of study on capital gain tax on rebuilding of smal-scalemulti-family housing under Housing Act, it is recommended to ad a new provision to:first, impose capital gain tax only on decrease in such members’ equity and not onthe entire asets invested in kind because imposing tax on the same taxable capacity orthe same substance in a discriminative maner is not only against the principle ofsubstantial taxation but also contrary to the principle of tax equality;second, exclude housing acquired for rebuilding of smal-scale multi-family housingwhen counting the number of houses as an alternative solution to deal with a problemthat that makes an asociation member into a multi-house owner;third, count the retention period from the date of the acquisiton of the destructedhousing excluding the construction period for rebuilding of smal-scale multi-familyhousing in order to unify the base date for the calculation of the residence period andthe retention period and the calculation of special deduction for long-term holding onlyfor one house per household; andfourth, consider the aplication date for construction permision or the date of signingthe partnership contract, whichever comes first, as the date when transfer is completedand investment in kind is made, reflecting the characteristics of the rebuilding projectof smal-scale multi-family housing.