부동산 양도소득세제의 개편방향에 관한 연구 = A Study on the Improvement for Capital Gain Tax System of Real Estate

다국어 초록 (Multilingual Abstract)

1. CONTENTS
(1) RESEARCH OBJECTIVES
The purpose of this study is to review and evaluate the current capital gain tax system of real estate and think about Improvement.
(2) RESEARCH METHOD
This study is conducted by field investigation and confirmation of practical contents after access to relevant webpages, as well as domestic and foreign literature review.
(3) RESEARCH FINDINGS
This study set out to review the reorganization directions of capital gain tax of real estate in a situation where capital gain tax is used as an important means of real estate policies and the taxation of capital gain has become an issue. The study thus examined the nature and current state of capital gain tax and the capital gain tax systems of advanced countries such as Japan and the United States As a result, the capital gain tax of real estate of South Korea turned out to have some problems in the aspect of tax equity such as the narrower scope of property to be taxed for capital gain and the relatively higher tax rate. The findings led to the following Improvements.
2. RESULTS
First, the current capital gain tax of real estate is heavily burdened compared with other property items of capital gain and thus is unequal in terms of taxation when considering the grand principles of the Tax Law including tax equity and neutrality. One of the reorganization directions should address those problems. Specifically, the scope of property to be omitted from taxation should be narrowed down. The capital gain tax rate of real estate should be lowered or categorized as a short or long term capital gain to reduce the long term capital gain to a low level.
Secondly, the scope of tax exemption and reduction, which causes a permanent loss to tax revenues, should be narrowed down in the taxation stage of capital gain tax of real estate. If there is a need for tax support, it should be converted into tax deferral or income deduction.
Finally, the current tax exemption for a house for a household should be improved as an income deduction system, in which case the deduction amount that is about a half of the Japanese counterpart should be recognized by taking the deduction amounts and national incomes of Japan and the United States.

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