지방자치단체의 종교부동산 과세제도에 관한 고찰

States and local governments urgently require financial security for meeting the welfare demand for people and residents. Since people of religion and religious groups don't own minimum real estates required for their proper religious purposes, it has caused increase in their private property using real estates or conflicts among religious members. In particular, speculation in real estates by a specific religious group as shown in the case of the Sewolho accident has become a great social issue. Although the state should have a legal discussion of real estates taxation in the stage of acquisition, possession and transaction of real estates by people of religion or religious groups in terms of principle of no taxation without law, tax equalitarianism, and legalization of shadow economy, there has been a taxation requirement of earned income tax and other income taxes for workers in religious groups which have been under non-taxation practice. Therefore, this study examines religious real estates on tax law system and investigates legal limitation on real estate taxation of people of religion and religious groups from a view of tax equalitarianism, retroactive taxation of non-taxation practice for religious real estates, consolidation of non-taxation requirements of composite real estate tax, acquisition tax and property tax in the dimension of ensuring financial soundness of states and local governments, consolidation of tax investigation and cooperative duty for legalization of shadow economy and eradication of tax avoidance, rationalization of non-taxation requirements for religious real estates donated, and security of equity of non-taxation religious real estates among religious groups.