지방세관계법상 ‘사용’ 개념 고찰: 감면과 추징요건인 ‘직접 사용’의 개념을 중심으로

Local taxes have developed around transaction and holding taxes on real estate, etc. Local taxes have a system to determine whether a real estate is exempt from taxation or reduced according to its use and to apply tax rates. The “Local Tax Exception Restriction Act” has been a very important task in the Local Tax Relations Act, as the purpose of acquisition is to reduce or exempt and the use of the purpose of reduction is composed of a collection requirement. The term ‘direct use’ has been widely used in the recent Restriction of Special Local Taxation Act as a reduction requirement. The term ‘direct use’ was previously used without the provisions of the Restriction of Special Local Taxation Act, but the definition provisions of 2014.12.31 were newly established and used to embody the concept. Defining the concept of ‘direct use’ has become an interpretation problem as the concept is defined on the premise that it is used by the owner, and the application of the concept of ‘direct use’ for some purposes of reduction is not appropriate. The purpose of this study was to review the criteria for ‘use’ in these local tax laws and to review the meaning of use requirements in reduction requirements and collection requirements, focusing on the meaning of human and physical requirements. In particular, the Act on the Restriction of Special Local Taxation focused on the concept of ‘direct use’ and the changes in the history of legislative amendments and the interpretation of voters with the Supreme Court, focusing on the criteria for judging the use in reduction and collection. In order to adjust the difference in fact-recognition and interpretation of “use” between taxation authorities and taxpayers, the concept of “use” is required to meet the individual reduction and collection requirements. Therefore, this study was intended to point out the problems of the ‘use’ system as a requirement of the Local Tax Relations Act and to suggest a plan for redefining the concept of use suitable for the legal system.