부동산보유세제에 관한 연구 (종합부동산세를 중심으로)

In the past, Korean government used repeatedly real estate tax as a means either to stimulate sluggish economy or to prevent speculation on real property. This study discusses the tax of excess profit by real estate, the ‘Integrated Land Tax', and property tax followed, so called, the ‘Entire Real Estate Tax'. A group of academics argue that the implementation of comprehensive real estate tax system caused the problem such as total taxation per household, validity of double taxation, balance of taxation burden, and thus unconstitutional. They also maintain that this tax system does not contribute to the stabilization of real estate market. Some even argue that the implementation of this tax results in the rise of property taxes that hurt fixed-income households such as retirees. And I recommend to implement two-division and two-multiplication of a marital unit tax system on the entire real estate taxes. The primary purpose of this thesis is to explore the problems of comprehensive real estate tax in Korea and to present ideas for reform. When we look into other countries' examples, we can find that they see real estate-related tax as a regional source of taxation, so, except the ‘National Non-Domestic Rates'(NNDR) of England, it is almost impossible to find a case of establishing real estate tax as national level. Although there must be no absolute real estate policy not amendable as much as the constitution, what is most urgent now is to implement the real estate policies in a longer term and consistently to recover people's trust of the government policies.