취득세의 취득시기에 관한 연구

The acquisition tax liability of taxation is made on the taxation time of the acquisition. So the specification of acquisition time has a significant issue. This study presents many increasing ways after drawing a lot of problems through a theoretical study and it surveys the inadequate parts of the local tax law on the basis of cases. First, this study was focused on improving the time of the acquisition tax on nonunionists’ real estate at the time of the acquisition of real estate of sales in lots of general parts. Second, this study emphasizes to stipulate the acquisition time about the occupation acquisition because there are some problems；it is difficult for tax authorities to recognize the completion factor of prescription in case that we acknowledge the acquisition time of acquisition tax about occupation acquisition and it is difficult to cope with taxation elusion. Third, since there is no provisions of law on the acquisition time of acquisition tax about oligopolistic stockholders, we have to stipulate the acquisition time of oligopolistic stockholders. Fourth, by regulating definitely the acquisition time in case of paying the area of land secured by the authorities in recompence of development outlay, we should solve early the problems of the operation of taxation. Fifth, we also have to stipulate the acquisition time of superintendent contract in case of the yearly installment acquisition which induces the waste of tax affairs administration and the confusion of taxer.