주택임대차시장의 가격급등문제에 대한 세제적 해결방안

It is a matter of common knowledge that price jump in house rental market is a highly serious pending issue in Korea. The rise in lease price has been continuous since September 2012 and even a term of lease refugee is coined, which describes seriousness of the issue. With depression in housing business and low interest rate, it is unavoidable that most of rental houses go monthly rent type but currently soaring lease price is not likely to be solved by supplying more monthly rent or inducing lease to become monthly rent. This study is to suggest taxational solution for price jump in house rental. In other words, it suggests inducing unregistered owners with multiple houses to register their rental houses to stabilize lease price with focus on rental houses owned by about 80% of those owners who are out of government control. This study started from awareness that mortgage loan of unsafe rental house supply incurred both by declining housing price and long-term prospect of low interest rate has decreased lease supply and it leads to jump in lease price. Therefore, this study presents tax support to induce registration of these rental houses and in return, to restrict lease price's annual increase within 5% to solve the issue of price jump in lease. Current tax support to induce unregistered owners with multiple houses to register their rental houses is 30% reduction of income tax. This study, however, presumes that the current tax support is not sufficient to motivate the owners to register their rental houses so it suggests exemption of transfer income tax if an owner leases an existing house for more than 10 years and then transfers it. This plan is to invoke a regulation of total exemption of transfer income tax when a quasi-official rental house operator satisfies relevant requirements and then transfers a house rented for more than 10 years but this regulation is applied to cases when a house is newly acquired and there is no regulation on transfer income tax exemption to ones when an owner transfers an existing house after leasing it for more than 10 years. Tax benefit of exempting transfer income tax that this study suggests would be effective to give expectation of additional capital gains for owners of multiple houses upon their transferring houses registered as rental houses even if they find it difficult to predict housing price in 10 years. From the point of taxing authorities' view, they can anticipate both stabilization of lease market instead of giving up uncertain amount of transfer income tax in the future and practical increase in tax revenues with the operators' registration. In addition, this tax support will contribute to promoting housing sales; vitalization of housing business; resolution of mortgage loan issue and; transparency of rental house market in the long term.