양도소득세의 양도차익 산정에 관한 개선방안 - 취득가액 산정과 장기보유특별공제를 중심으로 -

Abstract

The current Income Tax Law sets a constructive date of acquisition for real estate to be 1st January 1985 in order to calculate the acquisition value. In the case of inheritance or gift, converted acquisition value is excluded. The calculation of holding period for special deduction for long-term holding of non-business purpose land runs to 1st January 2016, distorting the acquisition value calculation of real estate which has been held for long. This study aims to offer improvement upon these 3 core problems of transfer income tax calculation. Proposals are as follows. First, constructive date of acquisition should be amended to 1st January 1995 for transfers after 1st January 2017. Second, when calculating acquisition value for inheritance of gift, in the case of standard value in supplementary appraisal, additional 50% should be added to special deduction for long-term holding. Third, for non-business purpose land, the initial date for special deduction for long-term holding should be the original date of acquisition. These proposals are commended since, by improving upon the three contested points in transfer income tax, violation of property rights of real estate owner can be prevented while reviving the real estate market with stability and improving the efficiency of transfer income tax calculation.