부동산활동에서 본 취득단계의 세제에 관한 소고

An Examination of the Taxation System on Acquisition Steps Viewed at Real Estate Activities

1. CONTENTS (1) RESEARCH OBJECTIVES This study purposes to analyze the current regulations of an acquisition tax and a registration tax and the status of taxation and to present problems and improvements of taxation systems at the stage of acquisition. (2) RESEARCH METHOD This study approached the purpose, centering on theoretic aspects on real estate taxation systems related with acquisition of real estate, rather than approach positive approaches such as questionnaires or public opinion censuses. (3) RESEARCH FINDINGS This study groped for the stage of taxation system at the stage of acquisition in real estate activities through theoretic consideration on real estate activities, grasped the status and problems of the taxation systems at the stage of acquisition, and presented improvements. 2. RESULTS The studies on reasonable improvement ways for local taxation systems suggest that the ways to solve problems in acquisition tax and registration tax to simplify taxation system, to alleviate transaction tax, and to fix tax-income structure, centered on holding tax.