소급감정 사업의 문제점 및 개선방안에 대한 연구

The National Tax Service (NTS) is operating the “Non-residential Real Estate Appraisal Project (Retroactive Appraisal Project),” which taxes non-residential real estate by requesting a retrospective appraisal from appraisal agencies. Many scholars have repeatedly criticized that there are problems with the retroactive appraisal project, but the court judges differently. Therefore, it is necessary to clearly state the problem from a different perspective than before. Among real estate properties, non-residential real estate such as so-called ‘small buildings’ have few comparable items and transactions are infrequent, making it difficult to confirm ‘fair market value.’ Therefore, most people evaluate and report using “the officially assessed individual land prices” and “the price calculated and publicly notified by the Commissioner of the National Tax Service at least once a year,” but the realization rate is low. So, the NTS announced that it would implement a retroactive appraisal project for the purpose of improving taxation fairness. The fundamental problem of the Retroactive Appraisal Project is：“Will the taxation period for unrealized capital gains be regarded as the death of the deceased, or, in other words, will it be taxed using the ‘Deemed Realization Regime’?” The point is that the decision was made by the NTS, not the National Assembly. Through the retroactive appraisal project, inheritance tax is levied on unrealized capital gains that would have been taxed at the time of sale through a valuation certificate at the time of inheritance. This method has never been legislated in the United States due to problems with liquidity and forced sales. This is possible only through legislation, and if implemented through revisions of enforcement decrees and directives, it would violate the Constitution of the Republic of Korea. Therefore, the Retroactive Appraisal Project must be stopped. We hope many tax legal challenges will be resolved by the National Assembly.