@article{ART002531694},
author={Ryu, Min Jung},
title={A Study on the Adequacy Analysis for the Heavy Tax Standards of Acquisition Tax on Luxury House},
journal={Korean Society and Public Administration},
issn={1225-8652},
year={2019},
volume={30},
number={3},
pages={79-95}
TY - JOUR
AU - Ryu, Min Jung
TI - A Study on the Adequacy Analysis for the Heavy Tax Standards of Acquisition Tax on Luxury House
JO - Korean Society and Public Administration
PY - 2019
VL - 30
IS - 3
PB - Seoul Association For Public Administration
SP - 79
EP - 95
SN - 1225-8652
AB - The purpose of this study is to analyze whether heavy tax standards of the acquisition tax for the luxury housing are appropriate. Luxury housing must meet the price of housing transaction (over 600 million won), the size of the building (single-family house, over 331㎡ meters), and the building price (over 90 million won). If one of these three standards is not met, the heavy tax is exempt. In addition, those who acquire houses with the same house price or area have a burden of taxation unfair. Therefore, we analyze whether heavy tax standards of the acquisition tax for the luxury housing are appropriate, and the following results were obtained.
First, since the purchasing power of the people is getting higher, the housing area is limited to use as a standard for achieving the purpose of restraining real estate speculation. Therefore, it is redundant to apply both the value of the building and the price of the housing transaction on heavy tax standards. Third, if only the housing transaction value is applied as the heavy tax standards of luxury housing, the problem of unequal tax burden can be partially solved.
KW - Luxury House;Heavy Tax Rate;Acquisition Tax
DO -
UR -
ER -
Ryu, Min Jung. (2019). A Study on the Adequacy Analysis for the Heavy Tax Standards of Acquisition Tax on Luxury House. Korean Society and Public Administration, 30(3), 79-95.
Ryu, Min Jung. 2019, "A Study on the Adequacy Analysis for the Heavy Tax Standards of Acquisition Tax on Luxury House", Korean Society and Public Administration, vol.30, no.3 pp.79-95.
Ryu, Min Jung "A Study on the Adequacy Analysis for the Heavy Tax Standards of Acquisition Tax on Luxury House" Korean Society and Public Administration 30.3 pp.79-95 (2019) : 79.
Ryu, Min Jung. A Study on the Adequacy Analysis for the Heavy Tax Standards of Acquisition Tax on Luxury House. 2019; 30(3), 79-95.
Ryu, Min Jung. "A Study on the Adequacy Analysis for the Heavy Tax Standards of Acquisition Tax on Luxury House" Korean Society and Public Administration 30, no.3 (2019) : 79-95.
Ryu, Min Jung. A Study on the Adequacy Analysis for the Heavy Tax Standards of Acquisition Tax on Luxury House. Korean Society and Public Administration, 30(3), 79-95.
Ryu, Min Jung. A Study on the Adequacy Analysis for the Heavy Tax Standards of Acquisition Tax on Luxury House. Korean Society and Public Administration. 2019; 30(3) 79-95.
Ryu, Min Jung. A Study on the Adequacy Analysis for the Heavy Tax Standards of Acquisition Tax on Luxury House. 2019; 30(3), 79-95.
Ryu, Min Jung. "A Study on the Adequacy Analysis for the Heavy Tax Standards of Acquisition Tax on Luxury House" Korean Society and Public Administration 30, no.3 (2019) : 79-95.
