임시용건축물에 대한 취득세 비과세에 관한 연구 = A Study on the Acquisition Tax free of a temporary Building

다국어 초록 (Multilingual Abstract)

Acquisition tax obligation is liable to the time of acquisition. Therefore it is to spot the time of acquisition the taxpayer's liable to pay acquisition tax the establishment of a time, the acquisition, decision of the tax burden target, the exclusion period's decision, the decision of heavy taxation. I will do would provide absolute basis to judge the decision of the statute applied. But when it comes to temporary building, see a difference to his administration's stance on Tax Tribunal positions, administrative authorities are doing it to a different interpretation by year of taxpayer complaints factor has to finish it's becoming a clear improvement on that. In this study, examine tax-free rules on temporary building for local tax law, and temporary building at issue is the current structures for tax-free rules to acquisition taxDiscussed and therefore, the following problems and suggested ways to improve.
First, local taxes by non-taxable interpret strictly the relevant provisions applying the original effect introduce a tax-free. Should be based on the ideology of substantial taxation. Nevertheless, Ministry of Government Administration and Home Affairs analysis or Tax Tribunal judges according to this report by case decision look, Non-taxable by the agency and to judge the annual temporary building are many different interpretations. It is the issue by improving its acquisition of time for a temporary building. Second, the general principal of local tax law the starting point of reckoning the default judgment passed for one year on temporary Building should be revised because it seems to be the problem that will damage the property rights of the taxpayer. Finally, reporting a temporary Building about the duration is less than a year, then the acquisition tax is free. But architecture is less than a year duration of any unauthorized construction of Audit in accordance with the inspection or joint inspection of imposing a hefty acquisition tax. In this respect, it is taxation problem. Could be equally acquisition of imposing a the general principal of local tax law should be enacted about the architecture there is more than one year duration, Unauthorized building or buildings reported it lost.