주거용 오피스텔의 거래 단계별 과세 실태 및 개선방안에 관한 연구

Since officetels that serve as business and residences have appeared in 1980, regulations on officetels have continued to change due to the government's housing policy. Initially, the business ratio was compulsory to prevent conversion to housing, but later it was encouraged to promote housing supply and stabilize housing. Recently, the demand for residential officetels is increasing and is in the spotlight as an investment to replace apartments. In 2010, the Housing Act systematized officetels as semi-housing, but the tax law does not define officetels separately, so whether or not they are taxed and how they are taxed. As a result, problems such as the unfairness of the tax burden, tax officers’ arbitrarary investigation, the interruption of taxpayers' predictability and legal stability, and the enticement of taxpayers’ tax avoidance will arise. When considering tax reform measures for residential officetels, it is necessary to consider all factors such as reality and tax policy aspects, uniformity of the overall legal order, and housing stability. There are some improvement measures-a plan to treat officetels as residences, a plan to treat officetels as general buildings, a plan to separately stipulate residential officetels in the tax law, a plan to supplement the current system, and a plan to give taxpayers the right to choose the characters of officetels. Considering the essential nature of officetels, and in order to respect the taxpayer's intentions, it is appropriate for taxpayers to choose whether they are recognized as residential buildings or as general buildings under the tax system. As a precondition for this, the provisions of the tax law will be amended to be clear and concise, and the taxpayer will maintain the use once selected for about four years, and will impose penalties and other penalties if this is violated. It is necessary to strengthen the right to investigate whether the content of the declaration is the same as the actual situation, and to build a computerized system that compares and verifies the content of the tax payers’ declaration.