다세대주택과 다가구주택의 세제상 문제점과 개선방안에 대한 연구 ― 양도소득 과세상 문제를 중심으로 ―

According to real estate policies in recent years, punitive regulations such as the application of heavy tax rates have been implemented around the rooftop room, causing social confusion due to excessive tax burdens on multi-family homeowners, and in particular, low-income tenants of Multi-unit houses are more anxious. By reviewing the concept of tax laws and related regulations under the tax laws of Multi-Household Houses and Multi-unit houses, we intend to find out the problems and propose improvement measures. As for the research method, the literature research method, which is a qualitative methodology, was adopted, and research presentations and reports were referenced. The purpose and method of Chapter 1 study were presented, the regulations and tax operation of Chapter 2 Multi-Household housing and Multi-unit housing tax laws were examined, and based on the implications obtained from foreign housing taxation systems, Chapter 4 problems and improvement measures for the taxation system of Multi-unit housing were proposed. Chapter 5 summarizes the research contents and presents the limitations of the research and future research tasks. The first is to legislatively supplement the introduction of the date of confirmed move-in system and a public interest insurance system for each tenant so that low-income families can purchase flat-rate insurance at the same time as protecting the tenant's rental deposit and reporting their move-in in Multi-unit houses. Second, since the 1/2³ regulation under the Building Act is only the standard of the area where goods can be loaded on the rooftop, the “standard floor space” should be raised to at least 1/2² and the “separate taxation based on a single tax rate” regulation should be established for rooftop floors to determine separate residential use. Third, rather than immediately applying heavy taxation due to reasons such as rooftop rooms, the taxation stage is relaxed, borrowing the concept of one-family two-house and taxing it step by step. Separately, it is proposed to establish new deductions and reductions, such as the “Special Credit for Long-term Ownership”, reflecting the reality of Multi-unit housing. The background of this proposal is the positive aspect that the rent of a rooftop room of a single household is a low rent and is mostly solitary, providing a stable residence for low-income families, and the purpose is to resolve the tax resistance of low-income families due to the large tax burden caused by the rooftop room. As the current tax law does not reflect the reality of Multi-Household housing and Multi-unit housing, this study attempted to improve it, so it is hoped that reliable tax policies will be implemented through studies that reflect the degree of housing stability and easing the tax burden for low-income families.