미술품 거래에 대한 양도소득세 및 개선방안

The market of art is quickly increasing not only worldwide but also in korean art market throughtout 2000's. There were several times to impose capital gains tax concerning art transactions realized by non-taxpayer. But this plan was not succeed by repelling of the fine arts group. The government's argument for the fair taxation that 'any income should be accompanied by tax' has confronted the argument of the fine art community that the poor domestic art markets might be collapsed by the capital gain tax. In most developed countries adopts a capital gains tax of art. Hong Kong art market is a rare exception. Also, fine art works should be taxed in order to check tax evasions, being used as illegal funds or bribes. Therefore, it is necessary to adopt a capital gain tax in Korea comparing with the other countries and under the fair taxation perspective. It is about when to adopt a capital tax, cause it is too early to adopt the system which will put the tremendous negative influence on Korean emerging art market. Before introducing the capital gain tax system, the government along with private companies, should support the fine art markets and sponsor the artist and art institution. It is also required that the registration number should be granted to the artist, the withholding tax system to auction company, the using of exchange of information in tax treaty.