상업용 건물 과세의 수직 공평성 = Vertical Equity of Commercial Building Taxation

다국어 초록 (Multilingual Abstract)

The standard of assessment is referred to as the quantity or price of the object for taxation that becomes the basis for estimating the tax amount directly according to the Tax Law. The standard of assessment can accurately be measured as the actual transaction value at the stage of transaction in taxes on real estate but it does not exist at the stage of possession. Therefore, only the accurate valuation of real estate can achieve fair taxation. This research was intended to investigate whether the assessed value is fairly officially announced by the Director of the National Tax Service and contributes to fair taxation compared to the market value by making the comparison between the assessed value of the commercial building officially announced by the Director of the National Tax Service and its market value. For this purpose, it attempted to set the appraised value, conducted by the appraisal firm for 196 commercial buildings located in Seoul officially announced by the Director of the National Tax Service in 2011, as the market value and the price officially announced by the Director of the National Tax Service as the assessed value and make an empirical analysis of them through ratio analysis, IAAO model, CHENG model and the like. As a result, it was found that the assessed value of the commercial buildings officially announced by the Director of the National Tax Service was vertically unfairly assessed.