부동산시장 투명화정책 분석 - 실거래가신고와 과표현실화를 중심으로 -

Abstract

This study analyzed the trend change of insincere declaration, reflection ratio of current price, capital gain tax, and property tax, as a result of the implement of real transaction price declaration and realized standard of assessment. According to the analytical result, after executing real transaction price declaration, it had some effectiveness for the extermination of double contract by following the small number of insincere declaration. Also it had a positive impact on securing transparent deal of real estate. The realized standard of assessment was effective since the official land price increased significantly more four times than a rising ratio of land price. In spite of the decreasing volume in real estate trade, during short period of seven years, the real transaction price declaration caused a sharp rise of four times in the capital gain tax. In addition, the property tax soared five times because of the realized standard of assessment. As a result of this study, the following suggestions and opinions are recommended; the public announcement of real transaction price should be supplemented. Moreover, the capital tax and the property tax are necessary to be downward readjustment.