주민주도형 소규모 지주공동체사업의 현물출자에 따른 과세 제도에 관한 연구: 민법상 조합형태 사업 중심으로

The purpose of this study is to propose an alternative through analyzing the institutional problems of the project implemented directly by the landowning community, which is a form of civil law association composed of existing residents, for the purpose of improving the small – scale residential environment in the urban area. Landowners are not proceeding well because of lack of awareness of capital gains tax system on unrealized profits from in-kind contribution in the initial stage of construction for holding community business. In the case of organizations that are not legal entities today, the importance of legal relations as a subject of rights is increasing, but there is a controversy over the imposition of taxation because it is not recognized as a subject of rights under the civil law. Therefore, in order to apply the fair taxation between each individual law in case of the real taxation principle and the same business purpose in the application of taxation, the necessity of introduction of the taxation deferral system by improvement of the taxation imposition system at the spot investment and the irrationality. In the small-scale land ownership community project, the legal and institutional problems of the in-kind investment taxation system which is interpreted ambiguously by the tax office due to the ineffective law on the in-kind investment are analyzed, It is meaningful.