주거용 오피스텔에 대한 현행 지방세 제도 개선방안: 지방자치단체 실무 및 사례를 중심으로

According to the 2019 Population and Housing Census, about 48.6% of the households in Korea are small-sized households consisting of 1 or 2 members. The drastic increase of the number of small-sized households has resulted in a change in the type of housing, represented by residential officetel. Officetel is a building constructed by considering both the business function and the residential function. However, since the concept of officetel is ambiguous and unclear, the taxation system according to the Local Tax Act of South Korea does recognizes an officetel as a residential facility, not a house, in the stage of acquisition, but it recognizes as a house in the possession stage according to the current taxation principle. In addition, within the property tax imposed by recognizing an officetel as a house, the tax base is determined by the calculation of the standard market place, not the declared price, which is calculated through the integrated calculation of the price of a building and its attached land together. Therefore, complaints are sometimes raised about the appropriateness of the price. Moreover, the Restriction of Special Local Taxation Act includes residential officetels as houses provided for rent, while the Local Tax Act does not include residential officetels in the types of business exempted from heavy imposition of acquisition tax. This also has been pointed out as unreasonableness. Since a single unit of officetel is handled differently by different laws related to local taxation, the system causes confusion in the tax administration practices and distrust among the citizens. Therefore, as legislated already, the public price declaration system for resident officetels as divided registry multi-unit buildings should be implemented as soon as possible. The taxation system should be operated consistently by defining residential officetel as an independent type of housing. In addition, a guaranty system for residential officetels should be implemented, the current status drawings should be provided, and the resident registration should be checked in order to minimize the potential civil complaints caused by the current taxation.