도시정비법상 신설 정비기반시설의 취득세 과세요건 정립에 관한 小考

This study originates from the concern that there is a lack of prior research on the taxation requirements for acquisition tax on newly established infrastructure acquired by associations as project implementers under the Act on the Improvement of Urban Areas and Residential Environments. The author has drawn three main conclusions from this study: First, since there appears to be consideration involved between the association’s acquisition of newly established infrastructure, which is then reverted to the state, etc., and its acquisition of abolished infrastructure from the state, etc., the acquisition of newly established infrastructure by the association should be regarded as a taxable event, not as exempt from acquisition tax. Second, given that both Article 9(2), proviso 2 of the Local Tax Act and Article 73-2 of the Special Act on Restriction on Special Cases concerning Local Taxation explicitly designate not only “gratuitous donation” but also “reversion” as taxable events for acquisition tax purposes, the view that only gratuitous donations should be subject to taxation is difficult to support. Third, the appropriate acquisition tax requirements for newly established infrastructure acquired by an association can be summarized as follows: i) The time of acquisition is the date of the completion approval notification, ii) The initial taxpayer is the association, iii) The taxable object is the newly established infrastructure, and iv) The tax base and rate should be the “actual acquisition price” and the original acquisition tax rate of “2.8%,” respectively. Recently, in the field of redevelopment projects, a major issue in local tax appeals is whether newly established infrastructure that is developed, installed, and acquired by associations at their own expense, and then reverted or donated gratuitously to the state, etc., qualifies as tax-exempt due to the absence of consideration. Some of these tax appeal cases have already been decided by the Tax Tribunal or the Administrative Court, while others are pending or are expected to be filed or brought before those bodies. In most of the decided cases, the conclusion has been that newly established infrastructure is subject to acquisition tax under Article 9(2) proviso 2 of the Local Tax Act, as it involves consideration (in the form of abolished infrastructure acquired by the association), but it may be exempted or reduced under Article 73-2(1) of the Act on Restriction on Special Cases concerning Local Taxation. The case advancing most swiftly is now pending before the appellate court. Given the author’s involvement in local tax affairs, the author is closely watching the direction of the forthcoming Supreme Court ruling.