부동산에 대한 취득세 과세표준제도 연구

1. CONTENTS (1) RESEARCH OBJECTIVES The aim of this study is to find if the current acquisition tax assessment standard is compatible with the prevention of the double contract and the fair taxation and transparent taxation basis development based on actual transaction price for the purpose of introduction of real estate actual transaction price declaration system. In doing so, the study suggests problems of the acquisition taxation standard system and their improvement measure. (2) RESEARCH METHOD The methodology of this study is literature review and the review of precedents of the Supreme Court. (3) RESEARCH FINDINGS As a result, it had problems not compatible with the purpose of introduction of real estate actual transaction price declaration system due to nonconformity with actual taxation principle and unsuitability of standard market value. 2. RESULTS As for improvement measures, the study proposed to apply different acquisition taxation standard per cause of acquisition. On the acquisition taxation standard on the transaction at a cost in which actual transaction price is known, it is proposed to revise Article 10 of the Local Tax Act to be "the actual transaction price between the transferor and the transferee at time of acquisition (hereinafter referred to as "actual transaction price") in order to coincide it with the transfer price in the Income Tax Act. Secondly, the study proposed a procedure to determine the suitability of standard market value by taxpayers. Thirdly, the study proposed a need for the local government head to improve procedure or system of calculating the market standard value. Finally, the study proposed for the minister of land, infrastructure and transport to develop verification system on buildings other than houses and lands to which no verification system has been established.