도시개발사업 및 정비사업 취득세 관련 쟁점에 관한 小考

Abstract

This paper explores the significant changes brought about by the recent amendments to the Local Tax Act and the Act of Restriction on Special Cases Concerning Local Taxation (hereafter ‘the RSCCLT Act’) related to urban development projects and maintenance projects. Chapter 2 reviews the recent legal changing points between the former legal regime related to acquisition tax and the current legal regime, focusing the amendment of the Local Tax Act and the RSCCLT Act. The current legal regime focus on taxation based on taxation based on the acquisition source and the reduction or exemption of tax burdens, rather than a value-settlement structure of the former regime. Chapter 3 discusses two main issues about acquisition tax related to urban development projects and urban maintenance projects. First, it examines matters related to calculating tax bases for successive members of an urban development project partnership or urban maintenance project partnership from the perspective of real property owners. According to the amendment which applies in 2023, the tax base for acquisition tax should be calculated based on the actual acquisition price. This part of the chapter critically reviews tax matters arising from the amendment. Second, it examines the acquisition tax matters considering the legal impact of Supreme Court 2018Do13604 Decision. This decision addresses whether applying the ‘Quasi Ownership of Real Property’ doctrine to certain matters, stating that it don’t apply to following cases following the enactment of the Urban Development Act. Despite the change in legal standing by the Supreme Court Decision, this paper suggests that the legal concept of ‘De facto acquisition’ and its applying scope still apply to the acquisition tax matters.