다주택자 양도소득세 중과세제에 관한 연구 = A Study on Heavy Capital Gains Tax on Real Estate Transactions by Housholds Owning More Than Two Houses

다국어 초록 (Multilingual Abstract)

1. CONTENTS (1) RESEARCH OBJECTIVES 1n the times of the participant government, prices for real estate, especially apartment housing, sharply rose around the Kangnam district. In response, government amended the laws to impose capital gains tax on real estate transactions by the household owning more than two homes at the tax rate of 50% or 60% in order to curb speculative demand for apartment housing and redeem speculation gains. But first, the heavy taxation policy of capital gains tax has a problem in taxation equity by differentiating the households owing more than two homes from the household owning one home in relation to the same capital gains. Second, it has a problem of encroaching on the property right related to impaired principals by not deducting the special deduction for long-term holding and interests on loans in calculating the amount of capital gains. Third, the imposition of heavy capital gains tax at the single tax rate come to impinge on vertical tax equity. (2) RESEARCH METHOD This study was focused on survey analysis. The data for this analysis were collect from the Questionnaire. This Questionnaire consisted of the status of capital gains tax on real estate transactions. (3) RESEARCH FINDINGS In the results of this survey, the most important problem is lock-in effect. The imposition of heavy capital gains tax at the single tax rate come to impinge on vertical tax equity. 2. RESULTS Accordingly, it is thought that it is necessary to provide the special deduction for long-term holding and the income deduction for paid interests in calculating the amount of capital gains from real estate transactions by the household owning more than two homes and lower the high tax rate of capital gains tax so as to resolve intrusion on the private property right and secure tax equity.

목차 (Table of Contents)

• Ⅰ. 서 론
• Ⅱ. 이론적 고찰
• Ⅲ. 1세대 다주택자에 대한 양도소득세
• Ⅳ. 다주택자 양도소득세 실증분석 및 문제점과 개선방안
• Ⅴ. 결 론

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