참여정부 부동산관련 조세정책의 평가와 개편방향의 모색

This study briefly overviewed real estate tax system of Roh's Government in Korea, and evaluated the economic roles and characteristics of each real estate tax. Based on the evaluation, this paper also tried to make policy suggestions, in both property holding, and estate transaction tax. As many public economists and tax experts criticized that there are relatively big space to be improved for real estate tax system in Korea, since it was used mainly for the policy purposes, without deep considering of its own tax logic. The problems of the property holding taxes, such as property tax, comprehensive real estate holding tax, are heavy tax burdens, the complexity of the system, and irrelevance to tax logic. Those for the estate transaction taxes, such as transferred capital gains tax, acquisition tax, property registration tax, inheritance tax, are the tax burdens are relatively heavy even after the decrease in tax rates, and tax payer's right could be seriously damaged by tax authority, due to the inappropriate tax law. Based on these cognitions, the policy recommendations could be suggested as follows. First, for the property holding tax, simplification of the tax system must be achieved by applying unit tax rate. It could enhance the efficiency of the system while holding the equity at reasonable level. Considering the irrelevance problem of the current tax system, more fundamental tax reform should be applied for the comprehensive real estate holding tax. In order to levy reasonable level of tax burden and activate real estate transactions, the tax rate should be reduced sharply for both acquisition tax and property registration tax. It is helpful to stabilize the estate market by revitalizing the transaction. For the inheritance and gift tax, current full negative system should be changed into positive one at least, in order to protect tax payers right.