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Assessment of transfer income tax exemption system - Focusing on real estate tax -

  • Public Land Law Review
  • Abbr : KPLLR
  • 2018, 81(), pp.171-204
  • Publisher : Korean Public Land Law Association
  • Research Area : Social Science > Law
  • Received : January 31, 2018
  • Accepted : February 24, 2018

KIM, NAM WOOK 1

1송원대학교

Accredited

ABSTRACT

Recently, the government has been shifting the tax on capital gains tax on multi-lenders to heavy taxation, considering the overheating of the housing market, rather than maintaining the tax policy of easing the real estate transaction tax. The transfer tax reduction and exemption system of real estate is being typed in terms of balanced regional development, public utility support, land use efficiency, and national life stability in the Tax Exemptions and Exemption Act, and the range of exemptions is expanding widely. Such disguised real estate transfer and income tax exemption system may cause tax expenditures and hinder tax equality. Even though the real estate transfer income tax should be levied according to the bancassurance, it is a violation of the tax equality principle by the legislator to give preferential treatment to the taxpayer without the reasonable reason to deduct the transfer income tax, so the illegal issue of the real estate transfer tax reduction system . In addition, capital gains tax is an income tax that has been functioning as a means of curbing real estate speculation rather than providing financial resources and achieving redistribution of income for the purpose of the state. In order to realize the original taxation function of capital gains tax, do. In addition, it is necessary to seek clarification of the real estate transfer tax reduction and exemption system by the principle of clarity and strict interpretation principle, which is the principle of deriving the tax legalism because the real estate transfer tax reduction system is complex. In addition, although the exemption of real estate transfer income tax is recognized only after applying for reduction of taxes or special cases, it is necessary to specify legislative improvement measures because the Act on Tax Exemptions and Restriction of the Law may stipulate them by the presidential decrees. Therefore, after reviewing the concept of tax reduction and exemption in the Income Tax Law and the Restriction of Special Taxation Act and the current status of the real estate transfer tax reduction and exemption system, it is necessary to evaluate the real estate transfer income tax exemption and taxation exemption system as well as a comparative legal examination of foreign legislation, find ways to improve the income tax exemption system.

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