우리나라 讓渡所得稅 制度에 관한 硏究 = (A) study on the transfer income tax system

다국어 초록 (Multilingual Abstract)

I. Object and Method
Since the year of 1949 in which transfer income was included in the realm of taxation, its name has been changed as a transfer income tax in the course of being called income tax or speculation control tax of real estate.
In the 1960s, transfer income tax was left out of the realm of taxation because it was too small. It was, however, included in the realm of taxation again in the end of 1960s according to the trend of converging population to cities and of the increasing construction of industrial complex in local area.
This study, as the one about the process of transition of transfer income tax and existing tax problem and to guide the fund into the production activities by weakening the speculation of real estate.
And this study was undertaken by researching the expert book, business expert publications and publications from authorities concerned.
II. Transition course of Transfer Income Tax
The trend of coverging population into cities made housing problem more difficult, and land and building occupied much place in the realm of taxation.
A. Income Tax
Though the transfer income of land and building was included in the realm of taxation, it was left out of the realm in 1960 because the amount of tax was poor. But it is thought that the system was approached near to the individual tax burden according to his income because the tax rate of that time was progressive income tax.
B. Control Tax of Speculation for the Real Estate
The area of applicating the control tax of speculation for real estate which was put in force since Jan. 1, 1968 was limited in some big cities such as Seoul and Busan, and its application realm was limited only in land.
And in case that land is left as an empty lot, the owner of land should pay the control tax of speculation for real estate once every two year by calculating its marginal profit.
C. Transfer Income Tax
The control tax of speculation for real estate was abolished, and the transfer income tax is imposed asa seperate tax items instead.
A lot of contents of this tax system have been changed over a period of decade, and this tax system has been carrying out for the protection of small income earners and for the prevention of large income earners' speculation.
III. Problem and Conclusion
The tax system about transfer income has been changed a lot during its forty year history, but still some of large income earners are intending to become rich by means of speculating their money into the real estate instead of productive fund.
Therefore the speculation activities for the real estate must be prohibited, and the transfer income must necessarity be left out because it belongs to unearned income.
Being based on the above, I would like to suggest the following Problems :
1) Small income earners must be protected in the tax system, while large income earners must pay heavy tax by means of changing the transfer income tax rate into the progressive tax rate.
2) The standard amount of tax value must be readjusted to the realistic level price.
3) Increased price of real estate in some areas must be restored to tax amount by introducing the system of increasing tax of land.
But considering the fact that even 67.8 percent of Korean people have their own houses, it is a very important problem for Korean people to have their public ideas about land.

목차 (Table of Contents)

• 목차
• I. 序論 = 1
• A. 硏究의 目的 = 1
• B. 硏究의 方法과 範圍 = 2
• II. 所得의 槪念과 所得稅制度 = 3
• A. 所得의 槪念 = 4
• 1. 純資産 增加說 = 4
• 2. 經濟力 增加說 = 5
• 3. 所得源泉說 = 5
• B. 所得稅 = 6
• C. 所得稅制度의 特徵 = 7
• III. 讓渡所得稅制度의 變遷 = 9
• A. 所得稅 = 9
• B. 不動産投機抑制說 = 11
• 1. 不動産投機抑制說의 目的 = 11
• 2. 課稅對象 = 12
• 3. 不動産投機抑制說의 計算 = 13
• C. 讓渡所得稅 = 17
• 1. 課稅對象의 變遷 = 17
• 2. 非課稅所得 = 17
• 3. 實需要 土地讓渡에 따르는 稅額의 還給 = 19
• 4. 讓渡所得金額 計算 = 19
• 5. 讓渡所得 特別控除額 計算 = 22
• 6. 讓渡所得 控除額 = 23
• 7. 取得價額과 讓渡價額 = 24
• 8. 取得時期 = 25
• 9. 必要經費 = 26
• IV. 讓渡所得稅의 現行制度 = 27
• A. 讓渡所得稅의 範圍 = 27
• 1. 課稅對象 = 27
• 2. 非課稅所得 = 31
• 3. 減免所得 = 33
• B. 基準時價 = 38
• 1. 基準時價告示의 必要性 = 38
• 2. 基準時價의 決定 = 39
• C. 讓渡所得 課稅標準 = 46
• 1. 課稅標準 計算 = 46
• 2. 讓渡 또는 取得價額 = 48
• 3. 必要經費 = 49
• 4. 讓渡所得特別 控除 = 49
• 5. 讓渡所得控除 = 50
• 6. 所得控除 = 50
• 7. 缺損金 = 52
• D. 讓渡所得稅額의 計算 = 53
• 1. 讓渡所得稅 計算의 過程 = 53
• 2. 稅率 = 53
• E. 讓渡所得稅의 申告納付 및 加算稅 = 55
• 1. 讓渡所得稅의 申告 = 55
• 2. 加算稅 = 57
• V. 現行 讓渡所得稅制度의 問題點 및 改善方案 = 60
• VI. 結論 = 62
• ※參考文獻 = 64
• Summary = 66