다주택자 취득세 중과와 관련된 개선방안에 관한 연구 = A Study on the Improvement Plans of Heavy Acquisition Tax on Multiple Homeowners

다국어 초록 (Multilingual Abstract)

Since its inauguration, the former government has came up with several measures in order to control the overheated real estate market. Among them, the real estate policy on the subject of capital gains tax and comprehensive real estate holding tax were announced from August 2, 2017 to July 10, 2020. On July 10, 2020, the former government introduced a policy of higher acquisition tax rate. An acquisition tax makes up the largest portion of local tax amongst 11 other local taxes, and it is the economic basis of local self－government. However, the federal government is using the acquisition tax as one of the policy tools in the real estate market. In addition, the acquisition tax refers to a transaction tax, and it has to be paid as required to obtain the real estate. As a result, it has a relatively high tax compliance compared to other taxes. Thus as the tax compliance is high, the policy raising the transaction tax rate is in need of careful consideration.
This study examines the main contents of heavy acquisition tax on multiple homeowners and presents the implications of the Korean heavy acquisition tax by comparing it with foreign housing heavy acquisition taxes and regulations. Also, the study analyzes the problems of the heavy acquisition tax policy mainly on individuals, not corporations, with regard to the new heavy acquisition tax. Especially, in order to apply the heavy tax rate to multiple homeowners, grasping the basic concepts of a heavy tax house, a household, and acquisition is needed. On that basis, this study analyzes the tax rate applied to the basic concepts of article 13－2, section 1, subsection 2 and 3 of the Local Tax Act, and also analyzes issues that arise in the process of determining the heavy tax in accordance with the current local tax law. After that, this study suggests improvement plans. By this, the study contributes to the improvement of the heavy acquisition tax policy

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