종합부동산세법에 관한 헌법재판소 결정 평석 및 개정에 관한 검토

• 영문명: Review of the Constitutional Court’s Decision Concerning the Comprehensive Real Estate Tax Law
• 발행기관: 충북대학교 법학연구소
• 저자명: 여경수(Yoe Gyoeng Su)
• 간행물 정보: 『법학연구』第21卷 第2號 (2010), 225~249쪽, 전체 25쪽
• 주제분류: 법학 > 법학
• 파일형태: PDF
• 발행일자: 2010.08.30

영문 초록

The Constitutional Court judged the comprehensive real estate tax partly unconstitutional on Nov. 13, 2008. Comprehensive real estate tax has been imposed on owners with properties worth about 600 million won, starting from 2005. In this case, the Constitutional Court decided that the provision on the comprehensive real estate tax that stipulates aggregate taxation of households based on the method of taxing comprehensive real estate taxes violates Article 36(1) of the Constitution, which ensures people's marriage and family life, and that the provision which provides for imposition of progressively levied comprehensive real estate taxes that are established at a higher rate than the separately charged property taxes on households exceeding certain values does not conform to the Constitution. However, the Court also ruled that the comprehensive real estate tax system itself, including the imposition of comprehensive real estate taxes on the subjected lands, does not violate the Constitution. With the Constitutional Court’s decision that the comprehensive real estate tax law is partially unconstitutional, amendment of the law has become inevitable. As controversy rages over the direction of that amendment, some even seem to be using the court’s verdict as an excuse to suggest effectively abolishing the comprehensive real estate tax altogether. That would be absurd. The Constitutional Court recognized that the basic tenor of the law and the goals of its legislation were constitutional. They also decided that the assessment criteria and tax rate were not excessive. If the gist of this decision is to be preserved, amendment of the law must be in the direction of maintaining and strengthening the tax’s efficacy.

목차

Ⅰ. 머리말

Ⅱ. 종합부동산세법의 제정배경 및 법적 성격

Ⅲ. 헌법재판소가 합헌으로 본 쟁점

Ⅳ. 헌법재판소가 위헌으로 본 쟁점- 세대별 합산규정의 헌법 제36조 제1항 위반 -

Ⅴ. 헌법재판소의 헌법불합치 결정부분- 종합부동산세 부과로 인한 재산권 침해 여부 -

Ⅵ. 이후 개선안

Ⅶ. 맺음말

키워드

종합부동산세 주택권 주거복지 지대조세제 주택공개념 Comprehensive Real Estate Tax Housing Rights Housing Welfare Land Value Taxation The Public Concept of Housing Ownership