양도소득세의 실지거래가액 신고실태와 개선방안 = (A) study on the real eatate transfer taxation, based on the survey of the real transaction prices

다국어 초록 (Multilingual Abstract)

The purpose of this paper is to explore the problems of the real estate capital gains taxation by surveying real transaction prices in Deajeon and Cheonan, and hence suggest their solutions.
It was suggested that real transaction prices to be reported to the National Tax Service by surveying.
The surveying results are follows:
1. Major transactions are on lands and houses(including apartments) which are exempt or deduct. Those are the houses which has been occupied by one-house one-household, and farmland which has been cultivated for over 8 years by the owners themselves.
2. These area should calculate their capital gains based on by real transaction prices, but it has taken for granted to 'report the under-estated' sales price and reduce their 'Capital gains tax' and 'Acquisition / Registration tax' burden accordingly.
3. Some of sellers are trying to reduce the real transaction prices, even though they should report their capital gains by real price. They think the capital tax rates and acquisition/registration tax rates are quite high.
4. Real estates sellers are trying to reinvest those earned money to the real estates, because the real estate is respected to give much higher returns than banking rates.
To make taxation more fairly, it was suggested :
1, The prevalence of 'fake sales contracts' limited the effectiveness of policy-oriented tax measure. To overcome this problem, both National Tax Service and local tax authorities need to coordinate and check the reported prices.
2, Tax payers think that capital gain tax rates and acquisition / registration tax rates are much higher than that they want. National Tax Service and local tax authorities need to adjust the tax rates.
3, Special deductions and exemptions in capital gains taxes should be determined more on the basis of fair taxation and revenue sources, and, less on the government's social and political policy factors.
4, The korean taxation system's involvement in the real estate transaction is fatally flawed in the sense that the seller's sale price reported to the National Tax Service and the buyer's acquisition price reported to the local tax authority doesn't match each other, and as a result, the effective tax burdens for those transfer taxes have been quite low. To overcome this problems, the way to calculate tax on capital gain should be supplemented in a way report to local tax authorities when it was neglected to report and finally leading to a tax evasion to those who bought land or houses.
The results of this paper come from surveying and research only Deajeon and Cheonan area.
Finally I would like to suggest more research and development to settle a taxation system most suitable for fairness and efficiency of taxation in the future.

목차 (Table of Contents)

• 목차 = ⅰ
• 제1장 서론 = 1
• 제1절 연구의 목적 = 1
• 제2절 연구의 범위와 방법 = 3
• 제2장 양도소득세에 관한 이론적 고찰 = 5
• 제1절 양도소득의 개념 = 5
• 제2절 양도소득세의 과세대상 = 5
• 제3절 부동산 양도차익의 결정방법 및 변천과정 = 11
• 제4절 양도차익의 계산 = 17
• 제5절 양도소득세와 지방세와의 관계 = 23
• 제3장 연구설계 = 25
• 제1절 조사대상 및 표본 = 25
• 제2절 조사내용 및 자료의 분석방법 = 25
• 제4장 결과분석 및 해석 = 27
• 제1절 조사대상자의 특성에 대한 기술통계 = 27
• 제2절 양도소득세 신고현황에 대한 분석 = 28
• 제3절 실지거래가액과 신고금액에 대한 분석 = 34
• 제4절 향후 양도소득세 신고계획에 대한 분석 = 38
• 제5절 향후 부동산투자계획에 대한 분석 = 42
• 제5장 결론 = 46
• 참고문헌 = 49
• ABSTRACT = 51
• 부록 부동산 관련 양도소득세 신고성향 분석을 위한 설문조사 = 54