양도소득세의 인지도와 조세회피의 상관관계

The main purpose of Capital Gains Tax System is an effective policy measure necessary for restraining the real estate speculation. Korea’s capital gains tax has been used to control the real estate dealings for the purpose of real estate speculation and capital gains. The purpose of this study is to suggest improvement proposals which are necessary to control the real estate speculation and execute reasonable tax administration. In this study, the propensity of capital gains tax evasion is divided into two factors. The first factor is the one that triggers real estate evasion including tax rate, the special exemption system for long-time owners, basic deduction of capital gains, non-tax and exemption system and the evasion. The other factor the one which controls the propensity including the additional tax, tax investigation, tax evasion punishment law, opening the name of habitual delinquent. As a result of data analysis, it was found that real estate transferors have a negative recognition as to the complicating tax system, propriety of tax law, and tax exemption regulations. It was also found that Korea's capital gains system has many exemptions, the system's complication and the tax rates are unreasonable as well. Therefore, it is suggested that basic purposes of capital gains system need to be reestablished while the structure of capital gains tax rate should be simplified. Secondly, it is suggested that the special exemption system for long-time owners should be abolished and a deduction system of inflation effects should be introduced. Third, current non-taxation and exemption should be reduced while current basic deduction level should be enhanced annually without respect to the kinds of assets. Finally, the evasion punishment law should be intensified, and the level of disclosure of the names of habitual delinquent should be cut down.