신축건물의 취득세 과세표준 산정에 관한 실무상 쟁점：간접비용의 범위와 판단기준을 중심으로

[Purpose]In determining the actual acquisition price of a new building, indirect cost calculation is the process of determining which expenditure is connected to acquisition, and as the judgment and interpretation are made differently, there is a constant dispute between taxpayers and tax offices. This study conducts discussions to solve these practical issues. [Methodology]In this study, various types of costs that can be spent in the process of identifying the nature of the cost and the meaning of related laws and regulations are identified, and the validity is determined by analyzing the issues in indirect cost calculation. [Findings]In this study, after examining the meaning and requirements of the acquisition price, practical issues of indirect costs listed in the law were identified. The authors supported the Supreme Court’s ruling and suggested problems and alternatives based on the fact that the tax authority is responsible for proving the facts of the tax requirements, the cash flow of the loan or the expenditure of the execution company’s operating expenses are not actually estimated. [Implications]Our results imply that it clearly suggests whether to include indirect costs in the process of acquiring new buildings for practical issues arising from the regulations on indirect costs under the current laws and regulations, and it suggests areas that need to be supplemented.