주택양도소득세의 개선방안에 관한 연구 ­ -비과세․감면 및 중과세 제도를 중심으로 -­

1. CONTENTS (1) RESEARCH OBJECTIVES The non-taxation system for 1 house held by 1 household is mentioned as another problem of housing taxation policy, it contains lots of problems such as the tax equity with the owner of other assets, which the transfer income tax is imposed, or with the people, who do not own a house, the complexity of legal system, the transparency of transaction, the taxation void in case of transferring to a specially related person at low price, etc. (2) RESEARCH METHOD The difference between this study and preceding studies is to listen to the opinions of the tax accountants, the tax specialists, on the two big problems of current housing transfer income tax systems in our country, that is, the serious distortion of tax equity caused by coexisting the income deduction as countermeasure for the problems of non-taxation system of 1 house hold by 1 household and the heavy transfer income tax system for the owners having more than one house and the housing transfer income tax reduction·exemption policy, which are the conflicting each other, and to compare with the direction of future housing transfer income tax policy, which will be selected by Government in December, 2010 and based on that result, to propose improvement measures for housing transfer income tax system in our country. (3) RESEARCH FINDINGS As identified above, since the tax specialists considered that to abolish the housing transfer income tax reduction·exemption system was desirable in the moment of abolishing either one of heavy taxation system for owners having more than one house or housing transfer income tax reduction·exemption system, and the heavy taxation of transfer income tax for owners having more than one house has many adverse effects, if it is hard to abolish immediately due to being concerned about speculation in real estate, it is recommended that suspension of heavy taxation system can be abolished after maintaining 1 or 2 years more and the flexible tax rate system around 10% should be implemented as alternative measure for the regions of housing speculation. 2. RESULTS Owners having more than one house heavy taxation system currently in force for the majority of respondents (69.5%) had recognized the need for housing and institutional devices designed to prevent speculation owners having more than one house during and about the necessity of the system, most respondents(92.2%) were recognized. Also, is currently running a house capital gain tax relief. Exemption system by a three owners having more than one house If you have been with the previous one three owners having more than one house when comparing the majority (72.5%) of respondents undermine tax equity concerns, and solutions such imbalances include tax equity owners having more than one house grace and of Removal of heavy taxation system, and housing capital gain tax relief, relief should be abolished(50.4%) had a lot of the comments.