取得稅의 問題點과 改善方案에 대한 硏究 : 看做取得稅를 中心으로 = A Study on the Issues of Acquisition Tax and Its Improvement Plan: with the Focus on the Acquisition Regarded Tax

다국어 초록 (Multilingual Abstract)

The products of acquisition tax includes currently acquisition of real estate, vehicles, mechanical equipment, standing tree, ship, airplane, mining right, fishing right, golf & horse riding membership and condominium membership or general sports facility utility membership. The levy objects of acquisition tax being extended to 12 items from the enforcement result of acquisition tax, the amount also increased continuously. According to the local tax yearbook of MOPAS, the rate that acquisition tax and registration tax reached to almost 40% in 2005. At the result, acquisition tax Korea deals with is one of the taxes as it occupy a lot at the local tax with registration tax.
As the revision of law has been performed toward the direction has been reinforced, acquisition tax occupies a lot from the local tax. Namely, the purpose of tax was for real estate acquisition but, as the target of tax has increased continuously as well as the title of tax was changed to acquisition tax. Heavy tax was induced from the regressive taxation structure itself; tax policy has been reinforced ceaselessly. However, the revision of acquisition was approached mainly as policy according to social mood and politic circumstances rather than be approached as reasonable direction. As the revision of acquisition has been performed, logical paradox has occurred over the acquisition taxation. As the effect of law by the acquisition tax items is different from the rule of civil law, dispute for the duty of tax payment by the tax payers on the local law in spite of no acquisition on the civil law.
As the effect of acquisition regarded tax according to the alternation of land category is trifle for the redemption system of developmental profit or substantial effect and although its effectiveness doesn't occurs almost, a lot of disputes have been happened. In case the coverage, payment period and payment targets such as the acquisition and registration tax at the time of property acquisition isn't clear, there would be disputes. Bigger problem is that; if local autonomy imposes and it has the people makes an additional charge through tax investigation without improving systemic method, as application of law between the targeted company for tax investigation and the company that the tax investigation is excluded, the principle of equality for the law is thought to be too unequal
Also, tax can be charged to the corporate company through various kinds of taxation declaration and investigation but acquisition regarded tax can't be charged really to the individual. These problems should be improved fundamentally with systemic method over the acquisition regarded tax.
In this study, I suggested some methods improving the problematic acquisition that should be checked and improved. The summarized contents are shown below sentences.
First, I pointed the problem of infringement for the taxation equality, paper profit tax and double tax.
According to the subject of deal, there's any problem happened as the determination method is classified. While taxation standard has been determined by the declared cost in the deal between individuals, taxation standard has been determined by the actually declared cost in the deal between corporate and corporate, and between individuals, so taxation equality has been infringed for the tax equality. In case actually acquisited cost in the deal between individuals, taxation standard is ruled to be determined by the standard market price choose how the actual acquisited price. In case the actual acquisited price is lower than the standard market price, taxation standard has been determined by the actually declared cost choose how the actual acquisited price; this violated the substantial principle of No Taxation without No Representatives. In case of actual acquisition price is lower than the standard market price, actual acquisition price should be applied.
In case regarded acquisition such as land category goes over the normal land price by each developing business, it make taxpayers to pay their constant payment of the increasing profit exceeded the existing land, so it's on of the typical taxation. if you want to impose paper profit, some systems and institutes that valuators by local & imposing target estimate reasonably with estimation of the standardized day need. In case certain constructor constructs a new building, acquisition tax is charged and a grantee pays the tax for the primitive acquisition of constructors. For the acquisition regarded tax according to the real estate developing business, as the company which buy the related land from the seller in the future after it developing deal has already increased in its value added profit and it is bought as the increased price (buying price), the double acquisition cost may be charged. Fundamentally, in case the primitive acquisition and acquisition regarded tax is charged to the constructor, the burden is finally loaded to the grantee; in case the acquisition tax is charged to the grantee, it is charged doubly; it shouldn't be charged to the constructor for the minimum regarded acquisition.
Second, I pointed out the problems due to the coverage ambiguity of tax charged products and the problem for ruling of tax exemption for the formal acquisition on the currently local taxation law.
Korean local taxation law doesn't rule the coverage of this tax charged problem. The definition of acquisition on No. 8, Article 144 of local taxation law is shown but it just defines the formal coverage of the acquisition. Therefore, there's no definition on the local taxation law. Merely, the period of acquisition is shown on Article of the Enforcement Ordinance.
The period of tax charged products have close something to do with the shape & amount of products. As I consider the notion of acquisition tax as formal acquisition, the shape & amount of products can be ruled by the illegal trade issue. Only, to solve the problem related to the ability of tax payment that the formal acquisition bears, certain exclusive systemic measurement needs for some formal acquisition. Even though there's formal rule of exempting the acquisition tax, complementary rule needs that any acquisition tax shouldn't be charged for the cancellation of contract and warrant of assignment. Rules for the rest due day, contract day, registry/registration day are shown for the acquisition period on Article 73 of local law Enforcement Ordinance. As the period of tax charged products have close something to do with the shape & amount of products, tax charged products can be ruled by only rest payed fact, contract assigned fact and heritage assigned fact.
Third, through ruling of the law lying on the ambiguity of tax charged timing and the substantial principle of No Taxation without No Representatives, people can be protected and prediction possibility should be conserved but the reality isn't like that.
According to the purpose alternation timing, development timing and completion timing, as tax charged period can be flexible and ruled according to this point, the period of tax paying is unpredictable. Therefore, if acquisition regarded tax should be charged in the present for the ambiguity of declaration day such as acquisition regarded tax, you fe디 more comfortable if you pay all the documents such as general real estate taxation in one time a day on 30th of June or 31th of December.
Fourth, I pointed out the problem between corporate company that any tax data can be provided and the problem of the equality and balance of tax for individual that any developing behavior doesn't be revealed so easily. Corporate company can charge the tax only with the flow current and declaration data but individual can't do that. If there's any reason for individual, make the individual pay the tax without voluntary adversity. To improving the irrationality and unequality, the acquisition regarded tax should be charged automatically and all the tasks should be automated to share close information among the departments of the local institutes which charge the tax.
Fifth, I pointed out the problems according to the expansion of the targeted taxation.
In case of Japan and German, they defines the real estate from the title of tax items. Namely, the levy objects of acquisition tax being extended to 12 items from the enforcement result of acquisition tax in Korea. However, Japan defines its right on land and house; German defines has the similar case. As well as this, USA defines its right on the real estate.
All the nation which are performing the acquisition tax system defines it to their real estate. Korea expanded the target broadly without any concept but it just make the tax complicated, the function weak and occurred economic loss. Therefore, legislative improvement should be done to define the target to the real estate. Also, as the burden for acquisition system for the regarded acquisition may be transferred to the grantee without any acquisition business, it should be excluded. Like this, the problem for the tax should be solved and completed promptly and legislatively, it should be managed rationally.

목차 (Table of Contents)

• 제1장 서론 = 1
• 제1절 연구의 목적 = 1
• 제2절 연구의 범위 및 방법 = 4
• 제2장 취득세의 일반적 고찰 = 6
• 제1절 취득의 개념 = 8
• 1. 취득의 요건 = 8
• 2. 취득의 지방세 과세원칙 = 10
• 3. 취득의 유형 = 13
• 4. 등기와 취득과의 관계 = 23
• 제2절 취득세의 현황 = 26
• 1. 취득세의 과세요건 = 26
• 2. 부과징수 = 37
• 3. 비과세 = 38
• 제3절 취득세의 일반적 논점 = 43
• 1. 지방세법상 취득 개념의 불명확성 = 43
• 2. 검토할 주요쟁점 = 44
• 제4절 주요국가의 취득세 제도 = 46
• 1. 일본 = 46
• 2. 독일 = 51
• 3. 미국 = 56
• 4. 외국의 취득세와 관련 시사점 = 59
• 제3장 현행 취득세의 문제점과 개선방안 = 62
• 제1절 간주취득세 위헌 여부 문제 = 63
• 1. 조세 평등주의 = 63
• 2. 미실현 이익 과세 = 64
• 제2절 과세 물건의 범위 불명확 = 65
• 1. 현행 규정의 문제점 = 65
• 2. 현행 규정의 개선방안 = 66
• 제3절 취득시기의 불안전성 = 66
• 1. 간주취득의 과세시점의 문제성 = 66
• 2. 개선방안 = 68
• 제4절 기타문제의 개선방안 = 69
• 1. 계약의 합의해제 제외 문제 = 69
• 2. 태아상속과 실종선고 = 72
• 3. 이혼과 취득세 = 73
• 4. 공탁금 회수 시 취득세 제외 = 74
• 5. 과점주주간의 이전 시 취득세 = 75
• 6. 수익성증서의 취득세 제외 = 77
• 제4장 결론 = 78
• 제1절 연구결과 = 78
• 제2절 연구의 한계 및 향후 연구방향 = 82
• 참고문헌 = 83
• ABSTRACT = 85