공익사업용 부동산의 양도소득과세에 관한 고찰

State, local governments and private organizations are required to supply the smooth and efficient land for the public works such as road, port, housing site construction, cultural facilities and industrial park. Reasonable compensation of land acquisition by agreement or land expropriation according to Art. 23, Sec. 3 of the Constitution and individual laws including Land Compensation Act. As buying by agreement and expropriation for public use of real estates for public works by a project operator belongs to value transfer, transfer income taxation is made on income tax law. But, since acquisition by agreement or forced expropriation are done by contract on public law regardless of land owners' opinions, taxation support for transfer income tax except loss payment has been made from the perspective of tax policy. Although public services by state and local governments have been extensively progressed, buying by agreement has been reduced due to the complain of loss payment for land owners and efficient security of land for public services has been hindered due to the increase of land expropriation. In addition, real estates near public service site may be the speculation object through huge loss payment. Therefore, as effective tax policy system related to the transfer of real estates for public services is required, legal problems of special provisions on taxation from income tax law and special taxation law should be examined. This study examined legal principle and system of transfer income tax of real estates for public services, reviewed limitation of legislator's orientation on special provisions on taxation from transfer income, strengthening of requirements of special provisions on taxation of real estates speculation, agreement of taxation justice of special provision on taxation for transfer income tax of real estates in limited development district, rationalization problem of sunset system of special provisions on taxation of transfer income from public expropriation, and legal improvement of transfer timing in exercising right of repurchase after land expropriation, and suggested improvement methods of these problems to guarantee the property right of rewarded people as well as to realize principle of fair taxation and taxation justice and ensure real estates for public services.