주택재개발.재건축조합의 과세상 문제점과 개선방안에 관한 연구

A Study on Taxation Problems and Improvement Plans of Housing Redevelopment.Reconstruction Association

1. CONTENTS (1) RESEARCH OBJECTIVES To examine taxation system and derive improvement plans on redevelopment . reconstruction associations by reflecting the comparison, etc with the mansion reconstruction association of Japan which is similar with our country along with recent changes such as introduction of public manager system and supreme court decision, etc. (2) RESEARCH METHOD According to literary investigation method based on investigative literature such as domestic books and theses, etc. (3) RESEARCH FINDINGS First, because the reconstruction· redevelopment association has both profit and non-profit nature to have difficulty according to tax system, a clear regulation to be considered as non-profit corporation is required while it is necessary to go over the introduction of participated association member system of Japan. Second, it is ideal to not consider the housing supplied to association members as supply of fortune according to VAT law. Third, because housing redevelopment project and reconstruction project have same nature in reality, a uniform processing on acquisition tax for regular sale portion. 2. RESULTS It is necessary to nnprove the taxation problem of housing redevelopment· reconstruction association considering the recent change where public nature is being consolidated in essence. One of these plans is to consider as non-profit corporation according to tax system and VAT or acquisition tax also requires interpretation reflecting such consideration.