1세대1주택 제도 복잡성의 원인과 그 해소방안에 관한 연구

Since the 2010s, the tax relief for one-house ownership system has become so complicated that some tax accountants (Yangpo tax accountants) have given up on filing taxes. The main purpose of this study is to analyze in detail the reasons for such complexity of the system and to seek solutions to resolve it. If we look at the cause of the complexity, the tax relief for one-house ownership system has been frequently revised. The relevant income tax law and enforcement ordinance were revised 14 times from 2009 to 2025, and were revised twice a year in 2017 and 2018. These frequent revisions have acted as a major obstacle to accurate understanding of information related to the transfer income tax, which should be clear and easy to understand as a tax on the general public. In addition, many of the related revisions have used the application of “applying it from what is transferred” after the enforcement of the revised law, resulting in many cases where tax exemption was converted to taxation even if the taxpayer did not take any action. These application cases are often inappropriate for revisions that deal with taxes on long-term capital income. In addition, the clause of the tax relief for one-house ownership system often use various expressions with the same meaning (e.g., ownership and possession are used together) and the same expression is used for matters with different meanings (e.g., differences in the scope of households in the Income Tax Act and Local Tax Act, various uses of the expression on other house). This ambiguity in expressions causes great confusion to taxpayers and its agents. In addition, there are cases where the provisions alone do not produce definitive results (e.g., regulations related to expensive house). In addition, the legislator's attitude toward the tax relief for one-house ownership system tends to acknowledge the need for special provisions but maintain them within the narrowest possible scope. Accordingly, special provisions of the tax relief for one-house ownership system such as special provisions for inherited house tend to gradually change from relatively simple forms immediately after introduction to complex systems with narrow scopes that do not allow exceptions. This tendency toward complexity is different from the systems of the United States, Japan, and Europe, which allow for fairly flexible tax exemptions or deductions for residential housing. Therefore, in order to resolve the complexity of the tax relief for one-house ownership system, efforts are needed to improve the consistency and clarity of the provisions, as well as to change its policy perspective that makes the scope of tax benefits flexible. Through this, it is thought that a change to a clearer system is possible without having to reflect specific personal circumstances in the provisions. In addition, considering that it takes time and effort to clarify the tax relief for one-house ownership system, it is necessary to ease the administrative relief system only for the transfer income tax system, and in the long term, there is a need for institutional attempts to convert the tax relief for one-house ownership system to a tax-exempt system.