부동산 공시지가와 부동산 조세제도의 견련 관계에 관한 법적 쟁점과 전망

As the polarization of our society deepens and the relative deprivation of the people increases, it is becoming harder to ignore the social demands for the introduction of the public domain as a solution. The government seems to be concentrating on introducing the policy of bypassing the land through the increase of the real estate tax levy and the increase of the official site announcement price. However, in the situation that the current Constitution does not specify the public domain, it is contrary to the tax law, property right, and equality principle in the Constitution. In other words, it should be fully taken into account whether the realization policy that goes on without the clear grounds for the constitutional amendment of the land has a long-lasting policy, and that the government has the power to sustain it even after the termination of the term. There is also doubt as to whether the rise in the share tax through the rise in the official price will be an appropriate means to resolve social polarization and realize redistribution of wealth. In this case, the government should revise the regulations related to the official land based on the social state principle recognized in the Constitution at the present time, and it is necessary to completely revise the operation of the public land price system in a more flexible and effective way. It is important to accept the critical opinions of the experts and take a series of government real estate policies including the public land price policy not to deviate from the constitutional limits but to reduce the budget and ultimately reduce the tax burden of the people.