Trade Scale, Property Types, and Location Environment of Vacation Houses: Examples from Central Japan

( Byung-chuel Shin ),( Gu-won Park ) 한국환경과학회 2016 한국환경과학회지 Vol.25 No.12

This study is a basic investigation of the contents and services relevant to the domestic vacation house business. In which, the trade scale, types of housing, and environmental conditions of various property locations were analyzed. The characteristics of properties listed on the Japanese website that conducts the greatest volume of vacation house trade in Japan were examined, and the following results were obtained: Villa areas, villas, and resort condos (resort mansions) are the three basic types of properties handled in the vacation house trade. In this market, sales per unit in villa areas and per spaces in resort condos accounted for the highest volume of trade, followed by that of villas (individual houses). In terms of land area, floor area, and sales price per house type, the relatively cheaper small and medium-sized vacation houses are more frequently traded, than expensive large-scale villas. In particular, small multi-family type villas (such as in resort condos) are the most popular. Land and floor area, and sales prices all show considerable variation depending on the type of property considered. Therefore, a business initiative to provide a more detailed classification of properties is required. In terms of the environment of vacation properties, most are located on coasts, plateaus, or inland mountains, and are generally within three-hours` traveling distance of large cities.

별장에 대한 취득세 중과규정의 타당성 고찰 : 조세심판원 결정례 분석을 중심으로

김현동,고영우 국회입법조사처 2019 입법과 정책 Vol.11 No.3

This paper tries to analyze the Korea’s Tax Tribunal cases involving tothe local tax act and selected article 13 of the local tax act as a subjectof study. The approach adopted by this paper has significant importanceover the simple difference from precedent research in that would decreasetaxpayer’s inconvenience, tax compliance cost and tax administration cost. The biggest issue of article 13 of the local tax act is the heavy taxationon luxury goods, especially vacation home. First, the standard judgmentfor permanent resident is inappropriate. Second, the judgment of whetheror not using for recuperation is lack of rationality and validity. Third,there is no rationale for excluding houses located in farming and fishingarea from vacation home. To solve the above problems, first, article 13section 5 should define the specific requirements for vacation house. Second,if the purpose of article 13 is the restraint to consume luxury goods, therequirement for recuperation should be repealed. Third, in the long term,it is desirable to revise heavy taxation on vacation house. 본 연구는 사치성 재산의 취득세 중과규정과 관련하여 2018년 한 해 동안 제기된 조세심판원 심판결정사례의 분석 및 시사점 도출을 시도하였다. 사치성 재산 중 가장 높은 사건비중을 차지하는 것은 별장에 관한 중과세로 별장의 해석과 적용에 있어 다음과 같은 문제점이 있다. 첫째, 상시 주거를 판단하는 세부기준의 타당성에 대한 의문이 제기된다. 둘째, 휴양 등의 용도로 사용되는지를 판단하는 기준은 합리성과 구체적 타당성이 결여된다. 셋째, 일정한 요건에 해당하는 농어촌주택과 그 부속토지를 별장의 범위에서 제외할 합리적인 근거가 충분하지 않다. 이러한 문제점의 개선방안으로, 첫째, 현행 규정을존치한다는 전체 하에서 별장의 객관적인 세부요건을 법에 구체적으로 밝힐 필요가 있다. 둘째, 만약 사치재 취득의 억제가 입법 취지라면 휴양에 관한 요건은 삭제함이 바람직하다. 셋째, 중장기적으로는 별장에 관한 중과세 규정의 전면적인 개정을 검토할 필요가 있다.

Reconstruction and Renewal of Traditional Houses and its Impact on Tourism Development in Rasht

Simin Armaghan,Ali Zangiabadi 한국문화관광학회 2017 문화관광연구 Vol.19 No.1

Traditional house in Rasht contains monuments and heritage of ancestors who once lived in these houses. These houses represent the customs, culture and lifestyle of the people of Rasht and bridge the gap between modern people and their past that is being forgotten. Maintenance of the buildings and architectural heritage together with their unique architecture and climatic related construction has an important role in tourism attraction and sustainable development. The purpose of this study was to develop a new definition of vacation shacks that is different with the definition of Cultural Heritage Organization. The place to stay and visit that is rebuilt or renovated based on traditional architectural style of Rasht and yet provides modern amenities so that it would not undermine indigenous traditional sense of the house. Data collection for this study is based on review of literature and field study. Results and the statistics of this study will prove that the research hypothesis is supported and there is a correlation between traditional houses of Rasht, as tourism - accommodation place and tourist attraction. It also indicates the capability and potential of these ancient monuments in the introduction of the culture of this land, and calling people and many tourists come to visit and stay in such places.

농어촌 지역의 주택 활용 활성화를 위한 세제지원 방안

윤성만 한국세무학회 2023 세무학 연구 Vol.40 No.4

농어촌지역은 저출산 문제, 고령화 및 인구이동의 이촌향도로 인한 심각한 인구소멸 문제가 발생하고 이에 빈집 비중도 높은 상황이다. 더구나 이러한 빈집 방치의 문제를 완화하기 위하여, 지방자치단체는 빈집정비계획에 따라 그 소유자에게 철거․개축․수리 등의 조치가 시행 중이지만, 현실적으로 빈집소유자로 하여금 자진하여 빈집을 철거하도록 하는 충분한 유인을 제공하지 못하고 있는 상황이다. 이에 본 연구는 농어촌 지역의 빈집 활용을 활성화하기 위한 조세제도의 개편방향을 제시하였고 세부적인 개선안은 다음과 같다. 첫째, 농어촌 지역의 빈집에 대한 거래세를 완화하고 보유세를 강화하는 것이다. 현행 농어촌주택 개량사업 대상인 빈집의 취득세를 경감시키는 것이다. 여기에 농어촌주택에 대한 대체 취득을 허용하고, 빈집 양도자에 대한 양도소득세 비과세를 적용하는 것이다. 그리고 철거 후 일정요건을 충족하게 되면 철거 이후 3년간 별도합산과세방식을 적용한 토지분 재산세를 과세하고, 강제이행 대상인 경우에는 강제이행금 부과와 함께 종합합산과세 기준의 토지분 재산세를 부과하는 것이다. 둘째, 농어촌주택의 범위를 확대해야 한다. 현행 농어촌주택의 기준시가를 현실에 맞게 상향조정하고, 읍․면․동 소재 주택으로 한정된 것을 정부가 지정한 인구소멸위기지역으로 확대할 필요가 있다. 셋째, 별장에 대한 중과제도를 현실화해야 한다. 가격이나 면적요건을 현실화하여 취득세와 재산세 중과대상 별장을 축소함으로써 농어촌지역 인구 유입의 유인을 제공해야 한다. 본 연구의 결과는 빈집 활성화 관점에서 조세체계를 정비하는 근거로 활용될 수 있고, 인구소멸위기지역 대부분이 농어촌지역인 만큼, 수도권 및 인구과밀지역 거주 빈집 소유자가 빈집 개량 등을 통해 거주하도록 유인할 수 있는 근거를 제공한다. The decline in population due to severe low birth rates and outward migration trends, such as urbanization, has led to a growing concern of depopulation and potential population extinction, particularly prominent in rural areas. As the population dwindles, the proportion of vacant houses has surged, further exacerbating the challenges associated with depopulation. To address these issues, this study suggests a comprehensive proposal for restructuring the tax system as a means to stimulate the activation of vacant housing in rural areas. The proposed improvements include the following key points:Firstly, easing transaction taxes while enhancing holding taxes for vacant properties is suggested. This involves reducing acquisition taxes for vacant properties designated under the rural housing improvement program. Furthermore, provisions allowing the substitution of rural housing acquisitions and exempting income taxes on property transfer for vacant rural housing are introduced. Additionally, a separate consolidated taxation scheme is recommended for land property taxes during the three years following demolition, contingent on satisfying specific conditions. In cases of compulsory demolition, compulsory demolition fees and comprehensive consolidated land property taxes are applied in tandem. Secondly, expanding the scope of rural housing definition is imperative. Adjusting the current valuation thresholds of rural housing in line with market realities and extending its coverage beyond rural locations to areas designated as facing population extinction crises by the government are necessary steps. Thirdly, introducing a comprehensive framework for secondary properties, particularly vacation homes, is essential. Rationalizing criteria such as price and dimensions, while downsizing properties subject to excessive taxation on acquisition and property ownership, can serve as an effective incentive for population influx into rural regions. The results of this study provide a foundation for reevaluating the tax structure from the perspective of promoting vacant housing activation.

고문서로 본 조선후기 양반가의 가사(家舍) 경영과 주거(住居)

문숙자(Moon, Sook-ja) 한국학중앙연구원 2016 한국학 Vol.39 No.4