• Journal of Convergence for Information Technology
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• v.7 no.2
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• pp.137-142
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• 2017

The purpose of this study tried theoretical review on the current Transfer Income Tax system, and review on current Korean Transfer Income Tax system, to derive the inherent problems in Korean Transfer Income Tax system. This study presents the improving measures thereto.The transfer income earned by any individual person is taxed as the Transfer Income Tax pursuant to the Income Tax Act, and the transfer income earned by any legal person is taxed as the transfer income on transfer gain on land etc, pursuant to the Corporate Tax Act. In case of the Transfer Income Taxes earned by individual persons, land and buildings comprise most of the taxable items of the Transfer Income Tax. This study limits the scope of study to the Transfer Income Tax on land and building as the major taxable item, rather than all the Transfer Income Tax taxed to individual taxpayers. The outcomes of this are expected to rationly improvement the real estate taxation in accordance with the principle of tax law.

• KDI Journal of Economic Policy
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• v.11 no.4
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• pp.3-22
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• 1989

본(本) 연구(硏究)는 양도소득세제(讓渡所得稅制)의 현황과 문제점을 검토함으로써 양도소득세제(讓渡所得稅制)의 개선방향(改善方向)을 제시하는 것을 기본목적(基本目的)으로 하고 있는바 특히 양도소득세(讓渡所得稅)의 공급동결효과(供給凍結效果)(lock-in effect)에 초점을 맞추고 있다. 부동산처분시(不動産處分時)에 부과되는 양도소득세(讓渡所得稅)는 흔히 공급동결효과를 유발함으로써 부동산거레를 침체시키는 한편 부동산가격(不動産價格)을 높이는 결과를 가져올 수 있다는 지적이 제기되고 있는데 본(本) 연구(硏究)에서는 이를 자료를 통하여 확인하였다. 또한 본(本) 연구(硏究)에서는 양도소득세(讓渡所得稅)의 공급동결효과(供給凍結效果)가 부동산 보유기간의 장기화에 따라 세부담(稅負擔)이 감소하는 데 기인하는 바 큼을 밝히고 양도소득세(讓渡所得稅)의 공급동결효과를 완화하고 더 나아가 세부담의 수평적 수직적 형평을 기한다는 측면에서 보유기간에 관계없이 세부담이 균등화되도록 양도소득세제(讓渡所得稅制)가 개선되어야 한다고 주장하였다. 이 밖에 본(本) 연구(硏究)에서 제시한 양도소득세제(讓渡所得稅制)의 개선방향은 첫째로 양도소득세(讓渡所得稅) 과세대상자산(課稅對象資産)의 범위를 확대하며, 둘째로 비과세(非課稅) 및 감면규정(減免規定)을 축소조정(縮小調整)하고, 셋째로 양도차익산정기(讓渡差益算定基準)을 일원화(一元化) 현실화(現實化)하며, 넷째로 부동산공부(不動産公簿)와 사실(事實)의 일치(一致)를 통해 부동산거래(不動産去來)의 포착률을 제고시키고, 끝으로 평균소득화(平均所得化)(income averaging)를 전제로 양도소득(讓渡所得)을 통상소득에 산입(算入) 종합과세(綜合課稅)하는 것이다.

• 주택과사람들
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• s.206
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• pp.104-105
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• 2007

공익사업용으로 수용되는 특별한 경우<기준시가 적용>를 제외하고는 올해부터 양도소득세를 계산하는 경우에 실지거래가액을 적용한다. 실지거래가액으로 앵도소득세를 계산하는 경우에는 부동산을 취득하는 시점부터 관련 증빙자료를 꼼꼼히 챙기고 보관해야 세금을 추가 부담하는 일이 없다.

• The Journal of the Korea Contents Association
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• v.7 no.8
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• pp.199-206
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• 2007

Capital gain comes from the transfer gain which is occurring by transferring assets except inventory assets. Our government recently has made capital gain tax on real estates and imposed as classified income tax by including it into aggregate income so that provide function of tax and curb property speculation. However the present income tax law imposes capital gain tax on capital profit including real estate and securities, while this law and the special tax treatment control law implement non-taxation and tax exemption too widely. That is to say, the system of capital gain tax can hinder the fair tax because it has various exemption terms including the non-taxation principle on a house for a family and the special tax treatment law. And also it has a problem in the sense of equity because it imposes tax by progressive tax rate on the subjects of capital gain tax considering them as the profit of that year, which were transferred, so there is difference between the income which has been made for a long time and the income made for a short time even in the same capital gain. Therefore this study identifies some issues surrounding the present capital gain tax system and focuses on presenting reasonable development plan.

• Electric Engineers Magazine
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• s.335
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• pp.56-57
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• 2010

• Electric Engineers Magazine
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• s.333
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• pp.57-58
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• 2010

• Journal of Digital Convergence
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• v.10 no.6
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• pp.181-187
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• 2012

This study inquires into what effect the tax burden of investors, for typical taxes related to real estate investment; acquisition tax, comprehensive real estate holding tax, and transfer income tax, might have on the real estate investment behaviors; the purpose of long-term investment. These real estate investment behaviors have been analyzed to see how much they affect investment performance such as realized compound yield. This study model, which considers the fact that the choice of investment behavior for the degree of tax burden of investors may lead to different results in real estate investment, is expected to be an effective decision-making tool for investment.

• 주택과사람들
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• s.199
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• pp.86-87
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• 2006

정부의 부동산 대책으로 세금 부담이 큰 폭으로 늘어났다. 특히 고가 부동산 보유자들은 계속 가지고 있으려니 보유세가 부담스럽고, 팔려니 양도세가 부담스러운 상황이라 그야말로 '진퇴양난'이다. 양도소득세 상담 사례를 통해 그 해법을 찾아본다.

• Electric Engineers Magazine
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• s.331
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• pp.54-55
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• 2010

• Journal of Distribution Science
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• v.1 no.1
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• pp.153-173
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• 1999