점유취득에 대한 취득세의 부과제척기간 기산일에 대한 연구 = Effective Taxation Period of Acquisition Tax for Occupancy Acquisition

다국어 초록 (Multilingual Abstract)

The Tax Tribunal recently showed that the effective taxation period of acquisition tax for occupancy acquisition should accrue on the date when occupancy acquisition completes, as court cases have ruled, whereas the Tax Tribunal’s previous decision showed that it accrued on either the date when the court’s judgement is finally decided or the date when ownership transfer is registered.
Although the Tax Tribunal’s recent decision pursues inevitable consistency with court cases and takes into account taxpayers’ convenience, it could get the tax authorities unable to impose acquisition tax, considering that it is practically difficult for the tax authorities to recognize the completion of occupancy acquisition, and, as a result, get tax avoidances unregulated.
Therefore, those problems should be remedied by legislating on “special” effective taxation period and reporting period of acquisition tax for occupancy acquisition.