부동산조세정책에 관한 일고

An Examination of Real Estate Taxation Policy

1. CONTENTS (1) RESEARCH OBJECTIVES This study purposes to present the policy of taxation systems and the problem and improvement of the policy through real estate policies changed in accordance to rea estate markets to restrain only real estate speculation. (2) RESEARCH METHOD As a method of study, this study investigated existing literatures and theses on real estate taxation systems and approaches, centering on the aspect of policy related to real estate taxation systems. (3) RESEARCH FINDINGS This study classifies main contents of real estate policy of our country developed from the past to the present with ages and describes main taxation policies. 2.RESULTS The Reas estate taxation system is the means of a comprehensive real estate countermeasurse, so it has to be operated, checked and controled together with other policies and countermeasures. In addition, this study suggests that our country has to make a plan of and operate taxation policies, centering on social and economic aspects.