체비지 취득세의 취득시기에 관한 연구

Abstract

The absence of specific regulations regarding the timing of acquisition for "land allotted by the authorities in recompense for development outlay" (hereafter referred to as "allotted land") acquired by redevelopment project associations has led to increasing confusion in interpretation between taxpayers and tax authorities. This issue has garnered significant attention from both academic and practical circles, particularly concerning the validity of the current regulation under Article 20(7) of the Enforcement Decree of the Local Tax Act, which designates “the day following the public notice of ownership transfer” as the timing of acquisition for allotted land by reconstruction project associations. Furthermore, the determination of the acquisition timing for allotted land directly influences not only the adjustment of the taxable base for the acquisition tax levied on the allotted land acquired by reconstruction/redevelopment project associations but also whether redevelopment project associations are subject to the minimum tax burden on acquisition tax. Recognizing the weight of these issues, this study has been undertaken to explore solutions to these problems. This study examines which point in time is most appropriate to determine the timing of acquisition for the acquisition tax on allotted land. Five specific points in time were considered for this analysis: ⅰ) the date of trust registration, ⅱ) the date of approval for the management and disposal plan (or replotting plan), ⅲ) the date of completion approval, ⅳ) the date of completion of cadastral survey results inspection, and ⅴ) the day following the public notice of ownership transfer. Among these, it is concluded that "the day following the public notice of ownership transfer" is the most appropriate timing for the acquisition tax on allotted land, based on the following reasons: ⅰ) Whether a specific real estate property is designated as allotted land should be determined based on the management and disposal plan in effect at the time of the public notice of ownership transfer, ⅱ) Considering that the area of allotted land is finalized upon the public notice of ownership transfer, the acquisition timing is just presumed as the day following the public notice, ⅲ) Allotted land is predetermined in the replotting plan or the management and disposal plan, and the ownership acquisition by the project implementer is finalized only after the announcement of replotting or the public notice of sale. Since it is inconceivable to acquire allotted land not designated in these plans, allotted land should be understood to mean only the land that the project implementer has pre-designated as such in the replotting plan or the management and disposal plan, and that is acquired only after the announcement of replotting or the public notice of sale, ⅳ) The local tax authorities have explicitly stated that the legislative intent of Article 20(7) of the Enforcement Decree of the current Local Tax Act, which presumes the acquisition timing for allotted land as "the day following the public notice of ownership transfer", is because, in the case of associations, various rights are finalized after the completion approval and the public notice of ownership transfer, following processes such as land measurement confirmation and land rights division, during which the ownership shares of the allotted land between association members and the association are also determined, ⅴ) This approach ensures legal stability and predictability, reduces unnecessary amendment filings and requests for correction, thereby enhancing taxpayer convenience and improving the administrative efficiency of tax authorities, ⅵ) The timing of acquisition for allotted land must be determined solely based on the provisions of the Act on the Improvement of Urban Areas and Residential Environments, the Urban Development Act, and Article 20(7) of the Enforcement Decree of the Local Tax Act. The key message this study seeks to convey is that the acquisition timing for allotted land by reconstruction project associations, as stipulated in Article 20(7) of the Enforcement Decree of the current Local Tax Act, remains valid. Additionally, the acquisition timing for allotted land acquired by redevelopment project associations, small-scale housing improvement project associations, and urban development project associations should be legislatively amended or newly established as in the Appendix, in order to resolve confusion in interpretation and put an end to ongoing debates surrounding the acquisition timing for the acquisition tax on allotted land.