취득세율 변화에 따른 다주택자의 주택구입 의식에 관한 연구 = A study on multi-homeowners' awareness of housing pursuant to the change of acquisition tax rate

다국어 초록 (Multilingual Abstract)

On August 12, 2020, a "heavy taxation system for housing acquisition" was
established (Article 13-2 of the Act) to impose heavy taxation when acquiring
housing for corporations and multi-homeowners. According to the relevant
regulation, in the case of a corporation or a multi-homeowner, the maximum
amount of 12% is imposed according to the number of houses. In the case of
non-regulated areas, only 3% is imposed according to the value to prevent
excessive contraction of the local housing market. However, in the case of
housing acquired by a corporation, the maximum tax rate of 12% is imposed
irrespective of the number of houses, which protects the actual owner and
prevents property speculation for housing. In addition, in grasping whether a
subject is a multi-homeowner or not, the regulation secures its effectiveness by
imposing the tax not only to multi-homeowners who own houses or apartments
but only to purchase right or officetel (dual-purposed building for commercial
and residential purpose).
In the meantime, there have been few cases where local tax revisions have
been included in the tax reform related to measures in real estate. The housing
acquisition heavy taxation system introduced last year was revised to curb
speculative demand for property by imposing unprecedentedly heavy tax rates to
taxpayers from the acquisition stage, not the sale or holding stage. With the
introduction of an unprecedented level of housing acquisition tax, it is necessary
to continuously research and improve the tax system for multi-homeowners in
the future.
This study examines previous studies and literature on acquisition tax and
multi-homeowners, conducts an empirical study on multi-homeowners' awareness
of the heavy taxation, and summarizes the results as follows.
First, as a result of analyzing general matters on the part of respondents, the
proportion of multi-homeowners was high in the order of 40s and 30s, and the
proportion of multi-homeowners owning 2 houses was overwhelmingly high.
Second, in multi-homeowners’ pros and cons about the imposition of heavy tax
on multi-homeowners, the proportion of multi-homeowners who express ‘opposed’
and ‘very opposed’ was high. 15.1 percent (47 people), 26.4 percent (82 people)
answered 'very favorable', 26.0 percent (81 people) answered 'opposition', and
23.2 percent (72 people) answered 'very opposed'. As for the main reason for
opposing the heavy tax, ‘because the nature of the tax is a penalty for the
multi-homeowner rather than the tax’ and ‘because the heavy taxation for the
multi-homeowners breaches tax equity’ are checked by the respondents, whereby
we can understand that there are a variety of voices from multi-homeowners.
Third, 40.2 percent (125 people) of multi-homeowners who intend to buy a
house were surveyed with a large proportion due to the current heavy
acquisition tax rate. This means that the imposition of heavy tax on
multi-homeowners affects the purchase of the house. Purchasing houses despite
the heavy taxation implies that one purchases houses in consideration of the
complex situation and factors as well as the acquisition tax.
Therefore, this study tried to make multi-homeowners express their awareness
about the purchase in accordance to the change of acquisition tax through
various questionnaires. It is said that the results of the questionnaire on the
imposition of heavy housing acquisition tax are compatible with the approval and
the opposite side, which means that heavy taxation is a big issue among
multi-homeowners. Considering that there are so many types of housing
acquisition according to the ways of acquisition and the composition of
households that policies related to housing among many property-related policies
are likely to be exposed to various influences. So, further research seems to be
needed.

국문 초록 (Abstract)

2020년 8월 12일 법인과 다주택자의 주택 취득 시 중과세를 적용하는 “주택취득중과제도”가 신설(법 제13조의2)되었다. 해당 규정에서는 법인 또는 다주택자가 주택을 유상⋅무상 취득하는 경우 주택 수 에 따라 최대 12%까지 중과하는데 비조정대상지역의 경우는 2주택까지 가액에 따라 최대 3%만 적용하여 지방주택 경기의 지나친 위축을 방지하고자 하였다. 다만, 법인이 취득하는 주택의 경우는 주택 수 불문,12%의 최고 세율을 적용하는데 이는 실소유자를 보호하고 주택에 대한 투기수요를 방지하고자 하였다. 또한, 다주택자 여부를 판단하는데 있어 주택을 소유한 것인지 여부에 그치지 않고 취득세에서 주택수를 파악 할 때 주택 분양권, 주거용 오피스텔을 소유한 경우에도 주택 수에 가산함으로써 그 실효성을 제고(법 13조의3)하였다. 그간 부동산대책과 관련한 세제개편에서 지방세 개정이 포함된 적은 많지 않았는데, 개정된 주택취득 중과제도는 매도나 보유단계가 아닌 취득단계부터 납세자에게 전례 없이 높은 중과 세율을 적용함으로써 주택 투기 수요를 억제하고자 개정되었다. 유례없는 수준의 주택 취득세 중과체계가 도입되면서 앞으로 다주택자에게 취득세 중과제도를 지속적으로 연구, 개선해 나갈 필요가 있을 것으로 판단된다.
본 연구에서는 취득세 및 다주택자에 관련하여 선행연구과 문헌자료를 살펴보고 취득세 중과에 대한 다주택자의 의식에 관한 실증연구 진행하였으며 그 결과를 다음과 같이 정리하였다.
첫째, 설문 응답자의 일반적인 사항을 분석 결과는 다주택자 40대, 30대의 순으로 비중이 높았으며, 2주택보유하고 있는 다주택자의 비중이 압도적으로 높은 것을 확인할 수 있다.
둘째, 다주택자에 대한 취득세율 중과 찬반에서는 반대이상에 응답한 다주택자의 비중이 많았다. ‘매우 찬성’이라고 응답한 사람의 비중이 15.1%(47명), ‘찬성’26.4%(82명)이며 ‘반대’는 26.0%(81명), ‘매우 반대’에 응답한 자는 23.2%(72명)로 확인할 수 있었다. 중과에 반대하는 주된 이유는 ‘세금이라기보다는 다주택자에 대한 벌과금 성격이 크므로’, ‘다주택자에 대한 주택 취득세 중과는 조세형평성을 훼손했으므로’의 순으로 중과를 반대하는 다주택자의 다양한 소리를 들을 수 있었다.
셋째, 현행 중과된 취득세율로 주택 구입 의사가 있는 다주택자들은 40.2%(125명)로 많은 비중으로 조사되었다. 이는 다주택자에게 취득세 중과가 추후 구입에 영향을 미친다고 할 수 있으며 중과에도 주택을 구입하는 것은 취득세뿐만 아니라 복합적인 상황과 요소를 고려하여 주택을 구입 한다는 것을 확인 할 수 있다. 따라서 본 연구는 취득세율 변화에 따른 다주택자의 주택구입 의식을 다양한 설문 항목으로 그들의 의식을 담을 수 있도록 노력하였다. 다주택자에게 주택 취득세
중과에 대한 설문결과가 찬성과 반대 한쪽으로 치우치지 않고 양립하는 것을 보아 주택 취득세율 중과는 큰 이슈라는 것을 말해준다. 주택의 취득 방식이나 세대구성 등 주택 취득의 유형이 워낙 다양하여 부동산 정책 중에서도 주택 관련된 정책은
다양한 영향을 받기에 부동산 시장을 반영한 지속적인 취득세 연구가 필요할 것이다.

목차 (Table of Contents)

• 제1장 서론 ·································································································· 1
• 제1절 연구의 배경 및 목적 ·················································································· 1
• 1. 연구의 배경········································································································ 1
• 2. 연구의 목적········································································································ 1
• 제2절 연구의 범위와 방법 ···················································································· 2
• 1. 연구의 범위········································································································ 2
• 2. 연구의 방법········································································································ 2
• 3. 연구의 구성········································································································ 3
• 제2장 취득세 및 다주택자에 관한 이론적 고찰 ································ 5
• 제1절 취득세 정책의 개요 및 특징 ···································································· 5
• 1. 부동산 취득세 의의와 특징··············································································· 5
• 2. 부동산 취득세 정책의 필요성 ·········································································· 6
• 3. 취득세 연혁········································································································ 8
• 제2절 다주택자의 취득세율 특징 ······································································ 12
• 1. 주택 구입 시 다주택자의 범위········································································ 12
• 2. 다주택자에게 적용되는 취득세율···································································· 12
• 3. 우리나라 다주택자의 특징 및 외국과의 비교················································· 13
• 제3절 선행연구 고찰 ···························································································· 15
• 1. 취득세에 관한 선행연구··················································································· 16
• 2. 다주택자에 관한 선행연구··············································································· 18
• 3. 선행연구와의 차별성 ····················································································· 19
• 제3장 취득세 및 다주택자 현황 ·························································· 21
• 제1절 취득세 부과현황 ························································································ 21
• 1. 전국 현황·········································································································· 21
• 2. 김해 현황·········································································································· 24
• 제2절 다주택자 현황 ·························································································· 25
• 1. 전국 현황·········································································································· 25
• 2. 김해 현황·········································································································· 28
• 제4장 취득세 변화에 따른 다주택자 구입 의식 실증분석 ············ 31
• 제1절 실증분석의 개요 ······················································································ 31
• 1. 설문조사의 목적······························································································ 31
• 2. 설문조사의 구성과 분석방법············································································ 32
• 제2절 설문조사에 따른 실증분석 ···································································· 34
• 1. 조사대상의 일반분석························································································ 34
• 2. 취득세율 변화에 따른 다주택자의 구입 인식 분석········································ 37
• 3. 다주택자의 주택취득 계획 및 선호도 분석···················································· 42
• 제3절 실증분석 결과 및 시사점 ······································································ 49
• 1. 실증분석 결과··································································································· 49
• 2. 시사점················································································································ 51
• 제5장 결론 ································································································ 53
• 1. 연구의 요약······································································································· 53
• 2. 향후 연구과제··································································································· 54
• 참고문헌 ·················································································································· 55
• 부 록 ·················································································································· 59
• Abstract ··················································································································· 64