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A Study on Legal and Structural Issuses of Comprehensive Real Estate Tax System as Gross Wealth tax

  • Public Land Law Review
  • Abbr : KPLLR
  • 2013, 61(), pp.137-154
  • Publisher : Korean Public Land Law Association
  • Research Area : Social Science > Law

Jeong Hoe Gun 1 신평우 1

1남서울대학교

Accredited

ABSTRACT

The purpose of the thesis is firstly, to review all the elements of the tax code ruled either unconstitutional or inconsistent with the Constitution by the Constitution Court and secondly, to make suggestions for improvements on the law underwent a revision by the National Assembly from a legal perspective Firstly, the comprehensive real estate tax dose not overlap with the property tax so it is not double taxation, first because deductions for property tax commensurate with the previous payment are made, second because by the multi-level standard of assessment the property tax is laid on a relatively low rate compared to comprehensive real estate tax. Secondly both property and the comprehensive real estate tax should be combined and converted to land holding tax in order to resolve suppressed development or renovation for housing issues caused by high rate of housing holding tax.

Citation status

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