分讓權 保有期間이 讓渡所得稅 및 綜合不動産稅課稅에 미치는 영향에 關한 硏究

• 영문명: A Study on the Effect of the Term of the Possession of a Bill of Sake in Lot on the Transfer Income Tax and General Real Estate Tax.
• 발행기관: 한국부동산학회
• 저자명: 박석창(Park, Seok Chang) 최민섭(Choi, MIn Seub)
• 간행물 정보: 『부동산학보』不動産學報 第37輯, 160~181쪽, 전체 22쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2009.05.30

영문 초록

1. CONTENTS (1) RESEARCH OBJECTIVES There has been confusion among the tax payers when they pay their transfer income tax and general real estate tax because the government relieved tax according to the term of the possession of a bill of sale in lot. Government applies different tax rates of the transfer income tax and general real estate tax according to the term; the longer one possesses the bill, the lower the tax rates becomes. In this study I looked at the problems related with this tax relief, and I have suggested a few possible solutions for the problems. (2) RESEARCH METHOD As a groundwork for the further development of this study a few fundamental concepts are analyzed; the legal nature of a bill of sale in lot, the term of the completion of a bill of sale in lot, the process of registration after the completion of apartment construction project, and the time of purchase of an apartment. The three laws influence our thought process; article 55 of the newly effective income tax law which defines the tax rates according to the term of the possession of a bill of sale in lot and, which will be effective since February 9th 2009, article 95 about tax relief for the long term possession of a bill of sale in lot and article 9 of taxation according to the term of possession. Based on the research on these three articles the appropriate taxation method is discussed in regard of the effect of the term of possession of a bill of sale in lot on the transfer income tax and general real estate tax. (3) RESEARCH FINDINGS Article 104 of Income tax (Transfer Income Tax rate) defines the different tax rates according to the term of the possession of an immovable property. Obviously possessing a bill of sale in lot gets favor from the government, and the government relieves tax for the period of possession of a bill. There are a few problems though. It is vague when a bill of sale in lot transformed into an immovable property, and also government recalculates the term of possession from the time of registration of an apartment. Government applies lower transfer income tax rate for the sale of the bill of sale in lot than the sale of an immovable property. Knowing this, the sellers, instead of paying the rest, dissolve the registration of an apartment so that they may have lower transfer income tax rate, and this is a side effect of the article 104. 2. RESULTS It is necessary for the government to include the term of the possession of a bill of sale in lot in the term of possession of an immovable land when it calculate the transfer income tax and the general real estate tax considering the legal nature of a bill of sale in lot as a temporary bond; expectative right of the law of realty. Also in principle it is appropriate to look at the time of registration as the time of the termination of the preservation registration and as the time of possible transfer registration. However, considering the characteristics of newly built apartments it is better to recommend the registration by the time one reported the final move-in after the termination of preservation registration. Otherwise it maybe just fine to regard the sale as a transfer without registration, and in this case one may get the benefit of tax relief.

목차

Ⅰ. 서론

Ⅱ. 분양권의 정의

Ⅲ. 분양권의 거래 현황

Ⅳ. 보유기간과 관련된 세금

Ⅴ. 당국의 의견 및 문제 제기

Ⅵ. 개선 방안

Ⅶ. 결론

(abstract)

(참고문헌)

키워드

A bll of sale in lot the term of the possession transfer income tax general real estate tax expectative right of the realty law preservation registration