주택에 대한 양도소득세 중과세제도의 헌법적 한계

1. CONTENTS (1) RESEARCH OBJECTIVES This paper focuses on evaluating the heavier tax system of capital gains tax on housing in the Constitutional view. (2) RESEARCH METHOD This study applied to the theoretic study through various literatures related to the heavier tax system of capital gains tax on housing and constitutional regulations. (3) RESEARCH FINDINGS In the results of this paper, it is most important to be more focused on the tax exemption on the basis of the length of residence in the current capital gains tax on housing. 2. RESULTS First, it is necessary to lower the high tax rate of capital gains tax so as to resolve intrusion on principle of equality and the property right. Second, taxation on the nominal income from inflation, which is only used in the capital gains tax system must be abolished. Third, it is desirable that the annual tax multiplied years method used in France be adapted to ease the bunching effect. Four, the current tax relief measure taking the form of exemption provided toward ‘only one house ownership per one family' should require more strict residency test, and the partial exclusion into the taxable income.