취득세에 있어서 성실신고확인제도와 외부조정제도의 도입방안에 대한 연구 = A Study on the Introduction of a Sincere Reporting Confirmation System and an External Adjustment System in Acquisition Tax

다국어 초록 (Multilingual Abstract)

Among the local taxes that is adopted the reporting and payment method, acquisition tax is the most important tax, but in reality, acquisition tax reporting and payment are handled by agents with specialized knowledge of tax laws, such as tax accountants or accountants, and not by real estate agents or legal representatives.
Therefore, this study investigated the current status of tax audit in local taxes and examined the introduction of a sincere reporting confirmation system (SRCS) and an external adjustment system(EAS) in local taxes.
This study suggests the following introduction plans for the SRCS.
First, the person performing the SRCS for local taxes is a tax accountant, tax firm, or accounting firm. However, in order to secure expertise in local taxes, they should be required to continuously complete related education. Second, it is desirable to introduce the SRCS for the types of acquisition to which the SRCS applies, such as original acquisitions involving multiple transactions over a certain period of time and deemed acquisitions for land use changes. Third, the standard amount is limited to cases where it is 3 billion won or more, considering the standard amounts of Seoul and Gyeonggi Province. Fourth, as for the writing method, the specific contents of the SRC certificate can be written by referring to the contents of national taxes such as income tax or corporate tax. In other words, it consists of a SRC certificate, a statement of major items as a result of the SRCS, and a description of special matters as a result of the SRC.
In addition, this study intends to present the following introduction plan for the EAS. This is a plan in which the acquisition tax payer adds or subtracts the amount calculated according to the corporate accounting standards and the amount stipulated in the local tax law in relation to the calculation of the acquisition tax base, and submits an adjustment calculation separately when reporting the acquisition tax. Meanwhile, the EA calculation consists of the reporter and the status of the acquired property, the acquisition tax base, adjustment items under the local tax law, and adjustment of unfair acts. This EAS facilitates the fulfillment of the obligation to cooperate in tax payment by acting as an agent for calculating and reporting taxes based on professional knowledge and control. If these systems of verification of SRCS and EAS are implemented mandatorily, additional tax cooperation costs will inevitably arise, so it is necessary to compensate taxpayers for a portion of the costs borne by taxpayers due to the implementation of the verification of SRCS.