• 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.

• 주택과사람들
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• s.210
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• pp.104-105
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• 2007

친지 또는 이웃들과 양도소득세 관련 세금 상담을 하다 보면 재건축한 주택의 경우 1세대 1주택 비과세 요건을 충족했음에도 이를 잘 알지 못해 제때 집을 팔지 못하고 재건축일로부터 다시 3년을 채우느라 기다리는 경우를 종종 보게 된다. 1세대 1주택 비과세 요건 보유기간 3년은 다음과 같이 계산하므로 이를 잘 활용한다면 주택을 양도하기 위한 의사 결정을 하는 데 도움이 될 것이다.

• 주택과사람들
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• s.197
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• pp.92-93
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• 2006

정부는 외환위기 당시 건설 경기가 침체돼 제정한 양도세 과세 특례 제도를 2008년부터 축소하기로 결정했다. 2주택자의 비과세나 면세 혜택이 지나치게 크다고 판단했기 때문이다. 따라서 정부는 2008년 1월부터 양도세 특례 주택 외에 다른 주택을 팔 때는 2주택자로 인정해 양도세를 부과할 방침이다 이에 따라 1가구 2주택자들이 매물을 대거 내놓을 것인지 귀추가 주목되고 있다.

• 주택과사람들
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• s.203
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• pp.104-105
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• 2007

양도세 비과세 특례 제도의 일몰 기한은 2007년 말이다. 2007년을 넘기면 내지 않아도 될 세금을 낼 수 있으므로 그 전에어떻게 대처해야 하는지 알아보자.

• 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.

• 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.

• Korean Business Review
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• v.19 no.2
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• pp.1-21
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• 2006

The purpose of this study is to analysis of the policy and problems of the capital gain tax. So this study identified the problems in the tax system and the method, suggested some ideas that can be useful for reforming the current capital gain tax system. The followings are the concise of some ideas. First, government should adopt the housing market stabilization policy in the long-term period, not in the short-term period which depend on the financial market and the part of home supply. Second, determining the capital gains tax should be transferred to actual market prices system rather than based on the standard assessed prices by government through the nations. By doing so, the desired principles of taxation come true such as principle of taxation on economic substance, principle of taxation on solid foundation and principle of taxation on tax paying ability. Third, transaction taxes should be minimized in the aborting the property speculations and the stabilizing the actual market prices. Fourth, the system of non tax to the owners of 'one family, one house' should be excluded to the tune of principle of tax equity. By doing so, tax payers could be induced to pay taxes on a timely basis not commit to wrong doings. In conclusion, anti-speculation policy should be progressed in such a comprehensive and sustained way as to wipe out the psychology of expectation about the transfer gain's incomes.

• The Journal of Small Business Innovation
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• v.20 no.1
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• pp.1-18
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• 2017

This study examined whether divided and spun-off companies design and execute spin-offs to minimize tax burdens by analyzing multiple spin-off transactions in the Dongbu Group, when the Korean tax law regarding corporate restructuring was amended in July 2010. Before the July 2010 tax amendment, taxes on the capital gains arising from the qualifying spin-off were deferred to the earlier of the shares in or assets acquired by the spun-off company are disposed. This tax treatment relieves the divided company's tax burden by deferring taxes on capital gains, compared with non-qualifying spin-offs. However, if shares in or assets acquired by the spun-off company are disposed after the July 2010 tax amendment, the capital gain incurred at the time of the qualifying spin-off would be taxed again at the spun-off company, in addition to a taxation on the divided company's capital gains. This creates double taxation implications for the parties involved in the spin-off. As a result, the double taxation may outweigh the benefit from the tax deferral on the qualifying spin-off, which may make a qualifying spin-off tax unfavorable. Among the four spin-off cases in the Dongbu Group addressed in this study, a spin-off occurred before the tax amendment, whereas three spin-offs occurred after the tax amendment. Initially, we expected that the spin-off before the tax amendment would be a qualifying spin-off, and the other three spin-offs would be non-qualifying spin-offs, considering the taxation rules before and after the July 2010 tax amendment. However, based on the review of summarized balance sheets disclosed in the spin-offs' corporate filings, no capital gains arose during the four spin-offs that occurred in the Dongbu Group. Therefore, we concluded that the Dongbu Group considered non-tax factors more than tax factors while designing and executing the spin-offs. The local media posited during this period that these spin-offs may intend to resolve financial issues in the Dongbu Group, and this analysis was supported by the fact that some shares in the new spun-off companies were sold by the Dongbu Group. Our case studies provide evidence that all costs, including both tax and non-tax costs, must be considered in the course of spin-offs, in addition to the tax burdens on all parties involved in the corporate restructuring, which parallels the work of Scholes et al. (2008). This study provides implications that various aspects should be considered and reviewed in advance when the management makes decisions for effective tax planning.

• The Journal of the Convergence on Culture Technology
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• v.7 no.1
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• pp.140-144
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• 2021

We humans try to pursue a better living environment along with the development of modern civilization. In particular, it is a reality that a lot of efforts are being made to improve food, clothing, and shelter. Among them, the concept of housing serves as a major function to improve the quality of life. However, the government's excessive tax rate regulation policy surrounding the sale of such houses is actually inducing annual or monthly rent expenses. Furthermore, it is a reality that even home sales are not being handled smoothly. In general, the cost of owning a house (apartment, etc.) can be divided into acquisition and possession. In addition, a lot of taxes are borne by long-term housing. Subsequently, due to the increase in the transfer tax rate due to the sale of houses, the disposal of property rights is not free. This serves as a limiting factor for market principles. If the tax rate for the transfer of multi-homed people is raised, it can cause a phenomenon that encourages yearly or monthly rent. This is a part where it seems necessary to reduce the transfer tax rate according to the multi-year retention period. If you hold it for 20 years after acquisition, you have paid a lot of taxes and returned your profits. For that reason, you should not impose a transfer tax for trading. The application of the tax-free principle for houses held for more than 20 years will respond to market principles in the future and will function effectively in annual or monthly rent policies.

• 월간 기계설비
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• s.263
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• pp.46-49
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• 2012

정부는 지난 5월 10일 '주택거래 정상화 및 서민 중산층 주거안정 지원방안'을 발표했다. 이번 지원방안은 주택시장 과열기에 도입했던 규제들을 정상화해 시장기능이 원활히 작동하도록 하는 한편 실수요자들의 내집 마련 지원을 확대하고 중소형 임대주책 공급 등 서민 주거안정을 강화하는 것이 핵심이다. 여기에는 $\bigtriangleup$강남 3구에 적용되던 투기지역 지정 해제 $\bigtriangleup$일반공공택지내 분양권 전매제한 기간 2년으로 단축 $\bigtriangleup$민영주택 재당첨 제한 사실상 전면 폐지 $\bigtriangleup$양도세 비과세 대상 주택보유기간 2년으로 단축$\bigtriangleup$2년 미만 보유주택에 부과하던 중과세 세율 부담 완화 등이 포함됐다. 또 자금지원과 중소 임대주택 공급확대를 위해 $\bigtriangleup$우대금리 보금자리론 지원대상 및 한도 확대 $\bigtriangleup$생애최초 주택구입자금 확대 $\bigtriangleup$동일인 대출보증 한도 증액 $\bigtriangleup$세대구분형 아파트 적용 범위 확대 $\bigtriangleup$2~3인용 도시형생활주택에 대한 주택기금 지원한도 증액 $\bigtriangleup$1대1 재건축 주택규모 제한 완화 등도 담겼다. 그러나 이번 대책에는 건설 부동산시장이 고대했던 DTI 규제 완환 방안은 가계부채 증가에 대한 우려 때문에, 취득세 추가 감면 조치는 지방자치단체 재정난에 대한 우려 때문에 포함되지 않았다.