취득세 과세표준에 관한 연구

Abstract

Acquisition tax is a tax item about which tax duty comes into existence only when acquisition action exists about tax object of acquisition tax on a local tax. Tax object of acquisition is defined on positive system and the scope of the tax object is defined clearly. But it contains the following problem that the scope of tax object is not reflected sufficiently according to an economic environment. This study suggests general problems and ways to improve about acquisition tax. Especially ownership purchase has a character as real right after approval day to use, that is different from other rights related to real estate. Ownership purchase aims at trade return of real estate but is not tax object of acquisition tax. However, the premium occurred during real estate trade is the money which is given by a real acquisitor and must be contained at tax base of acquisition tax because we can see it as a trade which can be applied to certification requisite of real acquisition money. In case that real acquisition money is manifested in other five cases to regulate real acquisition money, amendment of local tax law is strongly required to accord with real tax principle which imposes tax on real acquisition money.