부동산 시가표준액에 대한 검증제도 도입에 관한 연구

The purpose of this study is to propose the introduction of the verification system for assessed value of real estate, which can increase the accuracy and fairness of the taxable value of real estate. The assessed value used as a tax base for acquisition tax and property tax is the value assessed by the taxation authorities based on the specific point of view. The fairness of real estate tax is inextricably linked to the calculation of assessed value. Every citizen had the legal right to be treated equally in terms of tax liability. The tax burden and tax equity of the residents are directly affected by depending on whether the assessed value is accurately calculated or not. The taxation authorities need to introduce a verification system for assessed value of real estate to enhance the equity tax burden. The verification system for assessed value of real estate is to periodically monitor whether taxable value of real estate changes in the same direction as market value. If the difference between the assessed value of real estate and the market value is wide, the taxation authorities should prepare measures to enhance the accuracy of taxable value. This study contributes to the needs and main contenes of the verification system for assessed value of real estate.