증여·상속받은 부동산의 양도에 따른 양도차익계산시 취득가액의제에 대한 쟁점과 대응

From January 1, 2007, the actual transaction price has been applied in the calculation of capital gains on taxable assets in real estate transactions. However, in the cases where information on actual transaction price at the time of acquisition is not available or cannot be verified because a property was acquired a long time ago calculating capital gains becomes difficult and the capital gain tax calculations may vary depending on how a property is acquired. This is also a problem. This study analyzes different cases for apartments and forests which are both subject to taxation. It is concluded from the case analysis that in the cases where the heir or donee had not fulfilled the tax base registration on the day of inheritance or donation, in other words where tax standard value was recorded as the actual transaction price at the time of acquisition, the capital gain and tax levied on the gain are observed to be much greater than that calculated in the cases where a tax base registration concerning associated taxes based on either a real or evaluated price had been filed. On the other hand, if a property was acquired through purchase and than transferred and the capital gain is calculated accordingly, Income Tax Law is applied to such cases where the actual transaction price cannot be verified or confirmed so to substitute a conversion value for the acquisition price. Therefore, I hope that the amendment of related tax law is made so that the conversion value can be applied as in the case that the real state property was transferred after being acquired by succession and donation without declaring the standard of taxation as well as when it was acquired by transaction.