지목변경에 따른 간주취득세 과세표준 산정 범위 ― 대법원 2022. 10. 27. 선고 2019두56654 판결을 중심으로 ―

There has been considerable controversy over whether acquisition tax is levied on costs that project implementers such as housing site development projects install infrastructure and pay various levies during the project implementation process. Recently, the Supreme Court presented clear criteria for judgment on considered acquisition (Supreme Court Decision 2019Du56654, October 27, 2022) that the factual acquisition involves changing the land and increases the value of the land when the cost related to the land change is spent. Therefore, it was clarified that infrastructure installation construction costs and infrastructure charges meet these requirements in the process of housing site development, so even if they are spent for the use of buildings, they are subject to a deemed acquisition tax that increases the value of land. On the other hand, the meaning that the value of the land has increased since the expenditure of expenses in connection with the change of land name can be reviewed in connection with the acquisition period considered as deemed acquisition. In principle, Article 20 (10) of the Enforcement Decree of the Local Tax Act shall be acquired as early as between the date on which he land is actually changed in the Local Tax Act and the date on which the land is changed in public documents. However, in order to build a new building, it is essential to change the purpose of the building, and even if the cost of building the infrastructure is closely related to the use of the new building, it is reasonable that the acquisition tax is levied on land before the completion of the building. Therefore, the Supreme Court's judgment can be seen as reasonable. On the other hand, the current Local Tax Act does not actually provide specific criteria for determining the acquisition and value of land, and does not have a system to verify whether the acquisition cost of land has been properly reflected in the taxpayer's reporting. Therefore, it is necessary to specifically list the items of acquisition costs of land that are deemed acquired under the current law, and to go through self-verification procedures through a sincere report and external adjustment system for data submitted by the acquirer in the process of reporting the deemed acquisition tax.