주택가격 급등기 아파트 증여 영향요인 분석: 부동산 규제 특성 중심으로 = Analysis of the Factors Influencing the Gift of Apartment During the Surging of Housing Prices: Focusing on the Characteristics of Real Estate Regulations

다국어 초록 (Multilingual Abstract)

Since 2020, the Korean real estate market has risen unusually steeply, mainly in apartment prices. With the continuous rise in apartment prices, gifts increased especially in situations where taxation and regulations on multiple homeowners were in effect. Research on apartment gifts has been mainly conducted in the past but considered only the perspective of tax law and accounting. Hence, this study conducted multiple regression analysis and empirically compared and analyzed how the characteristics of the local housing market affect the number of apartment gifts from 2020 to 2023, the period of soaring housing prices. The findings demonstrated that the most common factors influencing apartment transactions were as follows: increase in sales price, the ratio of the elderly population, the amount of tax determined by the comprehensive real estate tax (for housing), the metropolitan area (dummy variable), the regulated area (dummy variable), and the number of households exceeding one house. Based on these results, this study is expected to provide fundamental data for real estate policy establishment, such as the government's real estate market regulation policy and local housing policy.