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Research on the report system of actual real estate transaction price

  • Public Land Law Review
  • Abbr : KPLLR
  • 2014, 65(), pp.431-460
  • Publisher : Korean Public Land Law Association
  • Research Area : Social Science > Law

lee jae sam 1,  양지웅 2

1가천대학교
2웨스트민스터신학대학원대학교

Accredited

ABSTRACT

As for this research, enforcing report system of real estate transaction is appropriate in terms of meeting fundamental legislative purposes and approves as relevant means, as it verifies the relevancy of real estate transaction price and checks the precise origin of taxation. However, there is arising confusion, as real estate transaction report is diversified to respective laws and under overlapping regulations, and granting the duty to report to a third party, who is not the transacting party, is likely to be burdensome. Moreover, it seems too much to apply administrative sanctions to mediators, for their report violation acts. Also, real estate, residence transaction report and licensing system have different regulations, and real estate transaction report certificate delivery and approval policy of real estate registration special measures overlap, and systematization of publicly assessed value of the real estate and establishment of real estate transaction management system have confusing policies and duplicating burdens to one another. Additionally, there seems to be a feeble practicality in terms of administratively detecting false reporting of real estate transactions. Therefore, this research requires unification of individual laws related to real estate transaction report system, which are currently decentralized. Also, it is necessary to have the grounds to tax the transacting party by granting the party to report directly and precisely on its own, and the reporting period shall be sufficient enough to do so. As real estate transaction report is a mandatory regulation in terms of rights and duty relations of the real estate, delivery of report certificate may be omitted. Moreover, as real estate transaction price verification system is often seen as a mere formality, it is necessary to execute this as an administrative verification requirement. Adding to that, in terms of real estate transaction, it is necessary to enforce administrative sanctions to real estate transaction report violators. Real estate actual transaction price report system, first of all, needs unification of real estate transaction related laws, in order to unify real estate transaction report system. Then we can reduce the burdens of the reporting parties. Secondly, real estate transaction report shall be made directly by the transacting party. In order to implement this, it is necessary to omit mediators' report system. Thirdly, settling publicly assessed value of real estate and simplifying administrative processes such as report, verification system is necessary. Fourth, as real estate transactions' crucial purpose is to prevent illegal acts such as speculation in real estate and tax evasion, it is strongly necessary to implement more strict sanctions for these matter. Regarding the above mentioned issues, necessity of legislative repletion or revision of related laws is highlighted.

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