자경농지에 대한 양도소득세 감면제도개선방안에 관한 연구

There is an ongoing lawsuit between taxpayers and tax authorities regarding self－cultivating farmland. This has led to increases in taxation and administrative waste. Therefore, this paper will examine the problem and propose improvements in regard to these issues. This study was conducted in connection with the self－cultivating farmland exemption as a way to call for amendments to the rules governing unreasonable taxes, with a common ground sought between the tax authorities and taxpayers. In this study, we propose desirable amendments to the problematic aspects of the current law, as follows： First, the concept of vigilante should be clearly defined. The normal concept implies engagement, and a clear idea about the more than one－half of the farm work being cultivated or grown by labor must be established. Second, the regulation should be amended to suit the reality of the policy which means a farmer earns his living in a particular locality. Today, with the development of roads and transportation, arable areas have been expanded to distances unimaginable in the past. There have been many changes in the perception of arable farmland. Third, we must improve regulations allowing exemptions for non－post－qualification farmland consistency. Farmland or exemption requirements applicable to self－cultivating determines a certain time after the transfer that is excluded from exemptions, and these regulations apply indefinitely, Fourth, the parties shall specify the qualifications for generating other income. The tax authorities may deny vigilante criteria by judging the constitution of half of his labor, which is the reason most commonly applied to the problem of the generation of other income. Fifth, the documents regarding vigilance should be legalized for proof of eligibility. Therefore, a reduction on the burdens of the taxpayer and the tax authorities in time consuming litigation and legal amendments with respect to these problems will also contribute to improving the reliability of the national administration and the people responsible.