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A Study on the Principle of Substantial Taxation - Focusing on the Real Estate Tax Law -

  • Public Land Law Review
  • Abbr : KPLLR
  • 2012, 59(), pp.663-680
  • Publisher : Korean Public Land Law Association
  • Research Area : Social Science > Law

seon eun ae 1

1남서울대학교

Accredited

ABSTRACT

Taxation in today plays an important role in satisfying its finances of the national and local governments. Taxation can be said to imply money that a country or the local government forcibly collects from people or residents in order to fulfill its financial demand. Taxation has the forcible nature of targeting nationals or residents. Thus, the levy and collection of taxation should be prescribed as a law. Its requirements and procedure need to be made strictly. Also, the taxation of targeting nationals or residents needs to be imposed equally without any controversy of equity in each individual. The taxation of real estate is largely divided into the acquisition tax on acquiring real estate, the registration & license tax on registry of real estate, the property tax, which needs to be paid due to holding real estate, the transfer income tax, which is levied on margin according to the transfer of such real estate, and finally the comprehensive real estate holding tax, which is imposed when the real estate possessed by one person is more than the certain amount. The taxation of real estate is again varied its tax payment obligor, taxability, tax assessment standard, and imputed time of taxability according to substance and formalism. In other words, out of the real estate taxation, the acquisition tax, property tax, transfer income tax, and comprehensive real estate holding tax are applied by the principle of substantial taxation. The registration & license tax is applied by the principle of formalism. According to the principle of substance, the acquisition tax, property tax, transfer income tax and comprehensive real estate holding tax are said to be levied on the substantial tax payment obligor, substantial taxability, substantial tax assessment standard, and substantial imputed time of taxability. This principle of substantial taxation has a problem as saying of being difficult to grasp the substantial tax payment obligor, taxability, tax assessment standard, and imputed time of taxability. Accordingly, to impose a tax based on the substantial tax payment obligor, taxability, tax assessment standard, and imputed time of taxability depending on this principle of substantial taxation, its ground and regulation are considered to be likely to be necessarily made explicit. Senior welfare facilities refer to establishments that are run by the national government, local governments or private organizations to improve the quality of life of the elderly and provide them with a wide variety of social welfare service. Our country's senior welfare law doesn't include any definition of senior welfare facilities, and the social welfare service act that is the parent law of social welfare service involving senior welfare service defines social welfare facilities as “facilities that are installed to perform social work.”There are neither established hiring regulations nor evaluation for employees of senior welfare facilities, which comes into question. Anybody who is certified just for form's sake can be hired, or each welfare center hires employees according to its own hiring specifications. Lately, the number of senior welfare centers is rapidly on the rise along with the growing elderly population, and there are various problems with the qualifications and qualities of their employees, which results in detracting from welfare service that must be provided for users. It denotes that the rights of users aren't properly be protected, and the matter of the qualifications and qualities of employees should consequently be taken seriously. In order to provide users with better service, there must be strict qualification requirements for employees. In terms of their qualities, not only those who have committed a sexual crime in social welfare centers but those who have done the same outside social welfare centers and who have infringed on elderly people's rights must not be allowed to get a position with those facilities as well. Thus, how to prevent the quality of service from declining should carefully be considered from diverse angles.

Citation status

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