세대(世帶) 관점에서 바라본 부동산 관련 취득세, 재산세, 지방소득세의 합리적 과세단위 개선방안

The purpose of this article is to identify the status of tax unit for real estate-related taxes and to suggest reasonable improvement measures related to tax unit on the premise that there is a change in the number of family members due to low birth rate and aging, etc. In this case, real estate-related taxes include acquisition tax, property tax, local income tax, and further related comprehensive real estate tax and capital gains tax. This article consists of (II) the basic matters concerning the tax unit of local taxes related to real estate; (III) the problems of local taxes related to real estate, which are exceptionally recognized household as tax unit; (IV) measures to unify all of them on an individual basis or to unify them on a household basis only with exceptions; (V) conclusion. Acquisition tax at the acquisition stage, property tax at the holding stage, and capital gains tax at the disposal stage and personal income tax at the acquisition stage have the following problems; The units of taxation for each phase of acquisition, retention, and disposal are inconsistent. It is difficult to figure out whether it is a household in taxation. There is tax discrimination between single-person and large-family households. Contrary to the Constitutional Court's ruling, the government is considering combining the income of couples in taxation. To solve these problems, the tax unit shall be unified into individual units in the case of real estate-related taxes. With an individual unit taxation system already in place, the real estate tax system is not an exception. In the case of the comprehensive real estate tax, it is also to the effect that it was changed to individual taxation due to the Constitutional Court's decision that it is unconstitutional to aggregate taxation on housing by households. However, if an individual tax unit can be an excessive benefit for multi-house owners, and if the tax unit other than the individual unit should be maintained exceptionally considering the difference between the real estate tax system and other taxes, the establishment of a unified taxation unit may be considered for the exception of tax exemptions, reductions, and heavy taxation. In this case, the so-called “Sedae” method(a method that focuses on livelihood requirements) is more appropriate than the so-called “Gagu” method(a method requiring only resident registration requirements). This is because the “Sedae” method, which focuses on living requirements, is more consistent with the policy purpose of the real estate tax system. In the case of unification on a household basis, legislative measures should be taken to unify the household concepts scattered in various tax laws.