권리금에 관한 연구

Abstract

When renting a store in a commercial building in Korea, people should pay certain amount of money as key money in addition to the rent. The key money is the right endowed by the positive law. In the similar vein, tax is levied based on the key money. The precedent of the Supreme Court asserts that tenants' getting back the key money is impossible. However, when there are the agreements between tenant and landlord or any early terminations of lease before due dates, it is possible for the tenants to have the key money back. In reality, however, the key money has been the financial burden for the tenants who are mostly the financially underprivileged. This paper thus proposes the revision of the law for protection of commercial building tenants. The revision should make it a rule to report the lease contract containing the specific amount of key money to a local tax office. In order to protect the tenants'key money indirectly, then, making this kind of lease contract should become mandatory through the revision of regulations regarding the real estate agents and real estate transactions.