재산권의 변동과 납세의무의 상관관계

When there is a change in property rights, the tax liability for capital gains tax and acquisition tax arises. In the case of inheritance tax, tax liability arises when inheritance begins, and in the case of gift tax, tax liability arises when the gift is made. And in the case of property tax and comprehensive real estate tax, the person who owns the real estate on the base date bears the tax liability. However, when a normal transaction is made, the tax obligation arises accordingly, but when the transaction is invalid, the tax obligation should not be considered to have arisen despite the fact that a legal act occurred, and when it is canceled, the effect of the legal relationship is extinguished retroactively. It should be seen that the tax obligation is extinguished. However, when a legal act is canceled, it is considered that, as in the case of cancellation, the tax liability that has already accrued is not extinguished due to the cancellation, even though the tax liability arose and then disappeared. Therefore, different results occur than changes in real rights. In addition, there are few exceptions in the case of capital gains tax, but in the case of acquisition tax, acquisition tax is imposed by applying the concept of de facto acquisition even though the acquirer has not acquired complete ownership. In this case, since registration for changes in real rights is also a requirement for tax payment, there is a problem that it is not clear when the tax obligation is established. Therefore, through this paper, the author views it as a principle that tax payment obligations arise when real estate is registered, and that when the transferee acquires de facto control over the real estate, that is, when the transferee acquires de facto control over the real estate, that is, when the transferee has the right to use, profit from, or dispose of the object. It was argued that tax liability should be considered to arise when authority is acquired.