주택과 그 부수토지의 소유자가 다른 경우 주택 부수토지에 대한 종합부동산세 과세의 문제점과 개선방안에 관한 연구

Discussions began in 2003, and the comprehensive real estate holding tax was implemented in 2005. Since its implementation, it has faced somewhat controversies including the ruling of unconstitutionality and arguing that it entails excessive tax burdens. The current revision that is a national real estate-related holding tax in Korea has been through several rectifications. However, in recent conducting on comprehensive real estate holding taxation, when the owner of the house and the owner of the land are different, the tax for the house is charged on the landowner, which has raised claims that it is unreasonable taxation and various problems. Moreover, in the case of landowners having multiple houses with separate house-owners on the land, heavy taxation is applied. From the perspective of landowners, despite the restrictions on exercising property rights, the landowner ought to pay excessive comprehensive real estate holding tax that is applied to houses that are not theirs. In addition, if there are more than 3 houses on the land, and an even higher tax rate is unreasonably imposed on the landowners. Saying again, if the landowner and the house owner are different, the landowner will be subject to over-comprehensive real estate holding tax on the house. Plus, if the number of houses on the land is three or more, excessive taxation occurs by applying the higher tax rate. This does not conform to the legislative purpose of the comprehensive real estate holding tax, which is to stabilize the comprehensive real estate market, prevent real estate speculation, and improve tax fairness. This unfairness occurs even in their own property, not for speculation, it is required to improve the improper points through legal revision. This study aims to examine the relevant law, figure out its problems, and suggest appropriate improvement solutions.