부동산 실거래가 신고와 등기의 위헌성 및 개선방안 연구

This study focuses on analyzing whether the real estate transaction registration system violates the Constitution. The findings are summarized as follows: First, The study confirmed that the system operates effectively without imposing reporting obligations on certified real estate agents. It also found that equitable taxation through substantive taxation can be achieved without requiring property transferors or transferees to endure violations of their privacy. Second, The "mandatory real transaction reporting system" and the "real transaction price registration system in the real estate registry" restrict the fundamental rights of certified real estate agents and infringe upon individuals' rights to privacy and freedom. These measures do not comply with constitutional principles such as the principle of appropriateness, the principle of the least restrictive means, and the principle of proportionality. They are deemed arbitrary and excessively administrative, making them unconstitutional. Third, Mandating the real estate transaction registration system and requiring registry entries excessively restricts the occupational freedom of certified real estate agents and infringes upon individuals' rights to privacy and freedom. As a result, Article 27(2) of the Act on Real Estate Agents and Report on Real Estate Transactions and Article 57(4) of the Real Estate Registration Act are found to be unconstitutional provisions.