지방세법상 과세대상으로 오피스텔에 관한 연구:오피스텔에 대한 과세기준 및 평가를 중심으로

According to the Local Tax Act, office buildings are not considered houses, but residential office buildings are taxed as houses by application. Although the law does not define it as a house, it is taxed as a house because it is de facto a house. Office buildings are considered business facilities under the Building Code. However, as office buildings are built for residential purposes in urban centers, there is a problem that the classification under the building code and taxation under the tax law are different from the de facto housing. For tax purposes, taxation is based on the actual purpose according to the principle of substantive taxation, but the question remains whether taxation outside the scope of the purpose of the license under the Building Act is appropriate. This problem has a fundamental problem that the valuation process of office buildings is not in line with the valuation system due to differences in form and substance. As the pricing and taxation of office buildings is not unified and operated under ambiguous standards, confusion is increasing. This problem extends beyond office buildings to living accommodation facilities and senior welfare housing. In response to the ambiguous standards for office buildings, there have been reforms to improve the equity of housing and taxation by introducing a standardized price reference value to reflect market prices. However, while these improvements can adjust the tax burden, they are limited in their ability to fundamentally improve the taxation system without overhauling the structural taxation system. This study points out the problem of inconsistency between these legal systems, which undermines the foundation of taxation, and examines how to revise the tax base and assessment criteria for property taxes based on the principle of substantive taxation. As an alternative, it was suggested that the tax base should be defined so that houses are taxed as houses, but office buildings should be assessed as houses. Furthermore, the building code classification system for office buildings needs to be improved. Considering that office buildings are being used as houses in urban centers, and MOLIT is relaxing regulations in consideration of the possibility of residential use, this study suggests establishing a tax assessment and taxation plan that fits the actual taxation. In the future, the discussion on office buildings needs to be expanded to discuss the possibility of taxing office buildings separately in the Local Tax Act.