@article{ART001031734},
author={KIM, NAM WOOK},
title={Legal Problems of Transfer Income Taxation of House},
journal={Public Land Law Review},
issn={1226-251X},
year={2005},
volume={27},
pages={71-91}
TY - JOUR
AU - KIM, NAM WOOK
TI - Legal Problems of Transfer Income Taxation of House
JO - Public Land Law Review
PY - 2005
VL - 27
IS - null
PB - Korean Public Land Law Association
SP - 71
EP - 91
SN - 1226-251X
AB - Transfer income tax of house has direct influence on construction, supply and transaction of houses and also contributes to efficient distribution of housing resources, equity of income division and restriction of investment in real estates. Government has proposed real estates policies as housing price at Gangnam circle, Gwacheon, Bundang, Pangyo New Town, Administrative City and Industrial City rise suddenly.Current income tax law assesses transfer margin of detached houses and apartment houses differently, which violates equal taxation and problems of infringing property right of people have been raised by increase of sudden tax burden according to creation of integrated real estates tax and real transaction taxation of real estates. In addition, in case that non-taxation system of one house per household exists, since settlor of one house per household not high-price house has no obligation to report jurisdictional revenue office, legal review of ensuring real transaction taxation system is required. As Korea has approached the age of owning several houses with benefits of exemption of transfer income tax for purchasing new house for economic activation, whether differential taxation based on physical basis of number of owning houses violates equity of taxation or not should be examined. Further devices of preventing unearned income by illegal investment and evasion of taxes should be sought. Besides, this study is to review taxation deferral system introduction of house, denial of unfair action account, double taxation of transfer income tax donation tax and creation of regulations for realization of fair taxation of transfer tax.
KW - Transfer Income Tax;Housing Tax;Real Estates Tax;Real Transaction Taxation;One House per Household;Equal Taxation;Tax for Controlling Investment in Real Estates
DO -
UR -
ER -
KIM, NAM WOOK. (2005). Legal Problems of Transfer Income Taxation of House. Public Land Law Review, 27, 71-91.
KIM, NAM WOOK. 2005, "Legal Problems of Transfer Income Taxation of House", Public Land Law Review, vol.27, pp.71-91.
KIM, NAM WOOK "Legal Problems of Transfer Income Taxation of House" Public Land Law Review 27 pp.71-91 (2005) : 71.
KIM, NAM WOOK. Legal Problems of Transfer Income Taxation of House. 2005; 27 71-91.
KIM, NAM WOOK. "Legal Problems of Transfer Income Taxation of House" Public Land Law Review 27(2005) : 71-91.
KIM, NAM WOOK. Legal Problems of Transfer Income Taxation of House. Public Land Law Review, 27, 71-91.
KIM, NAM WOOK. Legal Problems of Transfer Income Taxation of House. Public Land Law Review. 2005; 27 71-91.
KIM, NAM WOOK. Legal Problems of Transfer Income Taxation of House. 2005; 27 71-91.
KIM, NAM WOOK. "Legal Problems of Transfer Income Taxation of House" Public Land Law Review 27(2005) : 71-91.
