자율주행자동차 취득세 과세에 대한해석론 및 입법론

Self-driving cars mean the cars which may run autonomously without operation by drivers or passengers, in general. In early stage of legal discussions on such self-driving cars, the discussions were focused in preparation of ethical safety standards on civil responsibility for accidents and self-driving systems. Recently, self-driving cars caused the discussions on acquisition tax in addition to such discussions on legal responsibility and safety. For example, Tesla sold cars with the option to install FSD, which is the core function in self-driving, after purchase and there is an argument whether FSD price may be included in the acquisition tax base when purchasing them. It is intended in this study to review the issue of taxation under current local tax laws in case that value rise is anticipated after acquisition of cars, especially, in the situation that the action of acquisition related with value rise is postponed to avoid taxation on acquired cars although value rise is anticipated when purchasing cars by recognizing the issue in sale of auto-driving cars with the option of FSD by Tesla. Also, it is intended to suggest interpretation and legislation of local tax laws in relation to impose of acquisition tax in order to remove uncertainty of taxation on acquisition of self-driving function in software installation type which did not exist in past and to achieve fair taxation. The study is meaningful in the respect that, although there have been many studies on self-driving cars, different opinions and discussions on impose of acquisition were arranged in terms of interpretation and legislation and that revised laws are suggested in detail.