취득세의 본질과 유상승계취득시의 선등기이행

The nature of acquisition tax has significant meaning since it is classified of being another type of transfer tax and other than acquisition tax local tax used to apply the regulation of it. However, like the position of prevailing opinion and precedent of judgment, if the nature of acquisition tax is regarded to be the concept of service tax rather than transfer tax by classifying into transfer tax and service tax, then it can be in an opposite position to the aim of legislation of acquisition tax which impose tax after assessing taxable capacity behind the reality of property transfer by translating to be a taxable object regardless of the effectiveness or legality of such act if registration, or acquisition act is taken place. Also, in accordance with the aim of transfer tax or service tax theory,if only there is an act of acquisition based on the formality of ownership transfer then it could be regarded possible for taxation of acquisition tax even though no actual acquisition has been taken place of the authority to use, incur revenue or disposition therefore, rescission, termination of title trust, termination of mortgage transfer shall not affect to the acquisition tax regardless the status of actual capability of taxation or actual authority transfer which eventually affect negatively to the real taxation principle or fairness taxation principle. Also in case of acquisition by succession for value, if the termination of contract with prior registration is realized due to cancellation of agreement or court revocation, in this case whether to be applicable clause 73-1-2 of the presidential decree of local tax law may be regarded differently how the nature of acquisition tax is to be translated. Therefore in this article, based on the primary classification of tax such as Income tax, Property tax, consumption tax, transfer tax in terms of flow of income as being the base of taxation source while disregard service tax additionally that does not fall into this category and assuming acquisition tax as being simple transfer tax assessing taxable capacity of its behind rather regards to be a goods. and analyze the nature of acquisition tax and meaning of acquisition, actual meaning of acquisition, and problem of acquisition by succession for value and execution of advance registration for which it intended to urge complementary legislation.