토지수용 등에 따른 대체취득 및 환매권 행사시 취득세 면제제도의 개선방안

Abstract

Local Tax Act (hereinafter ‘LTA’) permitted tax-free treatment on alternative acquisition with respect to the expropriation of land, etc. It was also with the exercise of the right of repurchase related to the expropriation of land, etc. Until 2010, Local Tax Act (hereinafter ‘LTA’) considered the acquisition of land, etc with respect to the expropriation of land, etc. as a formal acquisition of ownership, hence it granted the tax-free treatment on the local tax regarding the acquisition. In 2011, related regulations were transferred to the Restrictive Act on of Special Treatment of Local Tax(hereinafter ‘RAST’). And the RAST exempted the local tax on the alternative acquisition and exercise of the right of repurchase with respect to the expropriation of land, etc. However the current tax exemption treatment has little theoretical backgrounds. When land, etc. are expropriated, the just compensation, which is based on the fair value compensation, would be given to the original owner of the land, etc. So, there is little reason to the additional grant of tax exemption benefit to the owner. Especially when there is a special tax benefit, there should also be explicit policy backgrounds. But as for the current tax exemption benefit, we can not find none of them. Just as we saw, foregoing tax exemption benefit is not clear in its institutional goal and weak in its systematical justification. That is why we reconsider it fundamentally. Therefore it is desirable to make it to be abolished in the long run, in the short run we should improve it from the perspective of theory of interpretation as follows:First, the local tax authority interprets that though expropriated land, etc. and the alternatively acquired land, etc. are different in type, the foregoing tax exemption benefit would be granted. However, such a interpretation is not proper. We suggest that the expropriated owner should acquire the same type of property to be granted with the benefit. Second, in regard to the region where the alternative land, etc. are located, RAST imposes the regional limitation. But the limitation itself is so loose that it does not work properly. Therefore we suggest that the limitation should be tightened to achive the goar of the tax benefit.