양도소득세 개선방안에 관한 연구 = (A)Study on the Reform Measures for the Capital Gain Tax

다국어 초록 (Multilingual Abstract)

The capital gain tax relaxation policy used to activate the real estate markets depressed since the foreign exchange crisis and IMF bailout program thereof was replaced with the capital gain tax reinforcement policy to check the overheated real estate speculations in 2002. In addition, the government has put forward numerous measures to control speculations and overheated markets since 2003. However, whenever a policy or a measure was published, the speculations were rather encouraged. Such a vicious cycle had been highlighted as the most serious policy failure of the Participatory Government for long. Recently, however, a series of government's reform measures began to be effective steadily: increase of the composite real estate tax rates, reinforced financial policies, development of Gangbuk (North of Han River) regions, disclosure of the apartment construction cost, distribution of the public facilities from capital region to provinces, expansion of apartment housing supplies, and so on. The examples of such effects are increase of unsold apartment houses particularly in local areas, slowdown of rising reconstruction demands or even signs of decreasing reconstruction demands and the like. Besides, The real estate bubbles are being removed.
The non-productive income from real estate speculations is a model of unearned income, discouraging a great number of workers and encouraging the tendency of real estate gambling. Moreover, the wealth unearned tends to be consumed in undesirable ways, making our society not healthy. In short, real estate speculations and unearned incomes therefrom are a kind of social evil.
Therefore, it is really fortunate that the violent real estate gale generated since 2002 shows signs of disappearing. Such a phenomenon may well be attributable to the various policies discussed above and collapse of the world-wide real estate bubbles. As discussed above, the capital gain tax may have side-effects if it should be used for political purposes, but in any capitalism society, the core tool available to the government is the tax policy. Particularly, the real estate tax system cannot but be used for political purposes because it is related with the economic conditions as well as the unproductive unearned incomes.
In the second chapter of this study, the background of the capital gain tax system is reviewed theoretically. In the third chapter, history and current contents of the capital gain tax are examined in details. In the fourth chapter, foreign cases about housing are reviewed, and finally, effects, problems and reform measures of the capital gain tax system are discussed.
The results of this study suggest that if any policy should be implemented, it would necessarily have side-effects or mal-effects, and therefore, that in order to minimize such side-effects, it would be necessary to consult various expert groups and examine foreign cases and thereby, design the policies in both short and long terms (more than 10 years) encompassing finance, tax, foreign exchange and regions.
The exemption for the households owing a single house which the researcher emphasizes most in this study should be reflected earlier in revision of the relevant code; specifically, the ceiling of expensive houses should be raised, the conditions of period for actual residence and ownership should be abolished, but the actual residence certification should be submitted for the exemption. For the nation is obliged to protect citizens' stable housing life, one of the basic conditions of living, while checking the real estate speculations.

목차 (Table of Contents)

• 제1장 서론 = 1
• 제1절 연구의 목적 = 1
• 제2절 연구의 방법과 범위 = 2
• 제2장 양도소득세제에 대한 이론적 고찰 = 3
• 제1절 양도소득의 의의 = 3
• 제2절 양도소득세 과세에 관한 이론 = 5
• 1. 소득원천설(과세반대입장) = 5
• 2. 순자산증가설(과세찬성론의 입장) = 6
• 제3장 우리나라 양도소득세제 도입현황 = 8
• 제1절 우리나라 양도소득세의 변천사 = 8
• 1. 역사적 변천과정의 개관 = 9
• 2. 역사적 변천과정 = 10
• 제2절 현행 우리나라 양도소득세제 = 15
• 1. 과세대상 = 15
• 2. 양도소득세의 비과세 = 16
• 3. 1세대1주택의 비과세 제도 = 16
• 4. 양도소득세의 계산구조 = 33
• 5. 양도차익의 산정 = 35
• 6. 과세표준과 세액의 계산 = 36
• 제4장 주요 외국의 주택에 대한 양도소득세제 운용사례 = 37
• 제1절 일본 = 37
• 제2절 미국 = 38
• 제3절 영국 = 40
• 제4절 독일 = 40
• 제5절 프랑스 = 41
• 제6절 시사점 = 41
• 제5장 양도소득 조세정책의 효과와 문제점 분석 = 43
• 제1절 정책수단으로써의 효과와 문제점 = 43
• 1. 부동산 경기부양을 위한 양도소득세제 완화 = 43
• 2. 부동산 투기억제를 위한 양도소득세 강화 = 45
• 제2절 1세대1주택 비과세제도의 효과와 문제점 = 49
• 1. 1세대1주택 비과세제도의 도입취지 및 요건 = 49
• 2. 1세대1주택 비과세제도의 효과와 문제점 = 50
• 제6장 양도소득 조세정책의 개선방안 = 53
• 제1절 정책수단으로써의 개선방안 = 53
• 제2절 1세대1주택 비과세제도의 개선방안 = 54
• 제7장 결론 = 57
• 제1절 연구요약 = 57
• 제2절 정책적 시사점 = 58
• 참고문헌 = 59
• ABSTRACT = 61