지방재정 확충 및 투기방지를 위한 분양권의 취득세 과세방안

Abstract

The acquisition tax imposed by the local government is sensitive to the real estate market and varies depending on the size and number of transactions. The acquisition tax is a tax subject that is affected by the real estate market. It may or may not be subject to acquisition tax depending on the type of trading rights and the type of trading that are closely related to the real estate. The right of sale is taxed on the transfer income tax in view of the right to acquire real estate under the current Income Tax Act. However, in the Local Tax Act, the right of sale can not be taxed because the acquisition tax is not subject to taxation. If the first seller has acquired the sale rights and the seller has transferred to the third party and the third party has acquired the sale rights, if the first seller or the third party does not acquire the property for final sale, the taxpayer of the acquisition tax is not in the local taxation law. Since the sale right is a property right, it is a creditor's expectation right in which there is an economic profit due to acquisition, and it is a right that has a right of expectation in the future. Therefore, the right of sale can be included as an acquisition tax right. However, even if the inclusion of objects subject to taxation is at the discretion of the legislator, it is necessary to prioritize the rights of publicity, such as disclosure, in order to include the sale right as taxation goods. The method of disclosure of the right of sale should not focus on the right of sale, but on the building itself to be completed in the future. It is considered that the taxation of the acquisition tax by including the object of taxation of the acquisition tax can be sufficiently taxed if the local tax law is amended at the discretion of the legislator. For this purpose, preliminary measures such as disclosure of sale rights are necessary. If the acquisition tax is levied on the sale rights as above, it is expected that the type of speculation of sale rights will decrease.