본문 바로가기
  • Home

A Study on the Adequacy Analysis for the Heavy Tax Standards of Acquisition Tax on Luxury House

  • Korean Society and Public Administration
  • Abbr : KSPA
  • 2019, 30(3), pp.79-95
  • Publisher : Seoul Association For Public Administration
  • Research Area : Social Science > Public Administration
  • Received : September 20, 2019
  • Accepted : November 10, 2019
  • Published : November 30, 2019

Ryu, Min Jung 1

1감사연구원

Accredited

ABSTRACT

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.

Citation status

* References for papers published after 2022 are currently being built.