공용수용 관련 양도소득세 과세특례제도의 합리적 개선방안

1. CONTENTS (1) RESEARCH OBJECTIVESThis paper focuses on evaluating on the special tax treatment in transfer income tax of compensation for expropriation, and discusses how the system should be further improved. (2) RESEARCH METHODThis study applied to the theoretic study through various literatures related to domestic and international tax system for land expropriation. (3) RESEARCH FINDINGSIn case of stipulation of new actions for special tax treatment or widening of range of application of actions related to special tax treatment, it should be implemented within the limit of essence of tax in spite of its necessity. This is also true in case of expropriation for public service. 2. RESULTSIn principle, just compensation should be paid in accordance with special law including the Act on Public Service stipulating directive compensation method. However, special tax treatment should be carried out under strict conditions only if there is no means without special tax treatment because direct compensation method doesn’t satisfy the requirement of just compensation, or special tax treatment is specially needed to be carried out for smooth execution of public service.