정부 부동산 조세정책의 몇 가지 법률상 쟁점 및 개선과제 - 양도소득세와 종합부동산세를 중심으로 -

Abstract

Real estate is the most basic and key element necessary for human survival, but unlike other means of production, it has a fundamental limit that cannot be produced indefinitely. Also, unlike other means of production, real estate has a unique characteristic that it requires limited space. The Constitutional Court also judges the weight of the possibility of limiting real estate property rights differently from other general property rights when examining the constitutionality of real estate for reasons such as the uniqueness of real estate. there is. As the real estate market failed to function properly due to the recent sharp rise in real estate prices and a decrease in real demand and a sharp increase in speculative demand, the government implemented various measures such as regulation on mortgage-backed loans, and strengthening of real estate taxes such as capital gains tax and comprehensive real estate tax. there is. In particular, it is concentrating on suppressing real estate speculation by heavy taxation of capital gains tax and capital gains tax for multi-family homeowners. However, it is difficult for the real estate tax-related system to change too frequently due to these various policies, and to cause taxpayers to lose predictability or to cause serious damage that is difficult to bear on private property. In other words, it will be said that maintaining and strengthening the current heavy taxation policy is not a good thing. In the end, a strong taxation policy will have to follow the proportionality principle as a last resort for its purpose, allow the general public to sufficiently predict the amount of tax they will have to pay in advance, and (heavy) taxation for unexpected or unintentional reasons. Care must be taken not to cause any problems. Specifically, it is necessary to separate the taxation criteria for capital gains tax into speculative transactions and general transactions, and in the case of large capital gains exceeding a certain amount, it is necessary to unify the tax rate into one. In addition, in a situation where real estate prices soared in such a short period of time, it is necessary to temporarily ease the capital gains tax so that transactions can be activated. there is Furthermore, even if there are more than two homeowners, it is necessary to take relief through legislative measures in cases where the person becomes a second homeowner due to force majeure, not for speculative purposes, such as inheritance.