주택재건축사업 소득에 대한 중복과세 문제와 개선방안

Due to rapid urbanization and higher income level, people are getting more and more interested in improving qualities of house environment. Reconstruction of old urban house is also carried out a lot in our country. Taxation system on the housing reconstruction maintenance business union and it's members is not only complicated but also imperfect. That's why many controversies still go on. This study focuses on researching controversial points of taxation system on the housing reconstruction business and representing legislatively reform measures. First, current taxation system on the income gotten from the housing reconstruction business causes double taxation which is burdensome for union members. Therefore, corporate tax and recon- struction share levied on income of union should be abolished. Most of the expenses of building houses for union members come from develop- ment profits of the union. Under current law, corporate tax and recon- struction share are imposed on these development profits for union and transfer income tax is imposed on the same profits for union members. Consequently, for union members who are real subjects of the business, these taxes causes double burden on the same income. In income taxation system, problem of original infringement happens because the income where corporate tax and reconstruction share are imposed only exists in calculation. Second, there is almost no consistency in the provisions related with housing reconstruction business because housing reconstruction businesses and housing redevelopment businesses are under the same law although they have a lot of differences. Therefore, we need to make a new law which stipulates housing reconstruction business and separate it from city and house environment maintenance law.