무상취득 관련 취득세 과세표준 산정방법의 문제점과 개선방안

Abstract

[Purpose]In spite of interpretation disputes in calculation of acquisition tax base in case of gratuitous acquisition, Supreme Court of Korea, etc. consider statutory standard price of fair market values as acquisition tax base and statutory standard price of fair market values do not properly reflect market prices in local tax laws.Therefore, the study was conducted to analyze the problems in calculation of acquisition tax base in case of gratuitous acquisition and to suggest the improvement plan. [Methodology]The study was conducted based on literature review due to the property of the study.That is, existing study literatures, precedents of Supreme Court of Korea, and administrative interpretations, etc were reviewed and the study was based on such study literatures, etc. [Findings]Acquisition tax is one of the most important tax items as well as property tax in case of local taxes but disputes are continued in calculation of acquisition tax base related with gratuitous acquisition. Therefore, improvements are required in below－shown directions. First, legislative improvement is required to apply market prices in local taxes by a principled assessment method. Second, as a supplementary assessment method, different assessment methods are applied to national tax and local taxes by applying standard market prices to national tax and applying statutory standard price of fair market values to local taxes. However, unification to a same assessment method is required. Third, currently, statutory standard price of fair market values shall follow market price basis in case of land and houses and shall follow cost valuation basis in case of buildings other than houses but amendment is requires so that buildings including houses follow market price basis. [Implications]If market prices are applied in calculation of acquisition tax base related with gratuitous acquisition, application of tax laws may be unified and principle of substantial taxation and legislative delegation will be more properly followed.In addition, problems in calculation of acquisition tax base related with acquisition for value will also be improved in some parts.