지적재조사에 관한 특별법상 조정금의 과세에 관한 연구

Cadastral resurvey project is implemented to correct inconsistent cadastral records with actual states of lands at national level. There are, however, a few problems for landowners to pay transfer income tax or acquisition tax in the process of receipt or payment of adjustment amount regardless of their own opinions. So we need to supplement policies to prevent these absurdities. First, in terms of interpretation, the receipt or payment of adjustment amount may not be appropriate for the concept of transfer in the income tax law or acquisition in the local tax law taking into consideration the characteristics and purpose of cadastral resurvey project. Separately, supplementary measures of legislation is needed because the National Tax Service identify the receipt of adjustment amount with subject to transfer income taxation. Adjustment amount is provided non-taxable transfer income by revised income tax law on December 31, 2018. Meanwhile, revised income tax law has a significance to supplement problems for landowners to pay transfer income tax or acquisition tax in the process of receipt or payment of adjustment amount regardless of their own opinions. In addition, the efforts to clarify legal characteristics of adjustment amount are needed and further review on the exclusion of taxation is required in corporation taxation. And it is also needed to add non-taxation in article 9 of local tax law.