한국의 주택재개발ㆍ재건축 정비사업조합에 대한 소득과세의 합리적 개선방안

The Rational Improvement Plans on Income Taxation for Housing RedevelopmentㆍReconstruction Union in Korea

1. CONTENTS (1) RESEARCH OBJECTIVES This study focuses on researching the legal feature of Housing Maintenance Project Association and related taxation problems and representing reasonable reform measures. (2) RESEARCH METHOD This study applied to the theoretic study through various literatures related to the legal feature and taxation system of Housing Maintenance Project Association. (3) RESEARCH FINDINGS Housing redevelopment union and housing reconstruction union follow the path of conduit theory, because of member’s favor for spontaneity and self-control. In light on this we need to change our tax system. 2. RESULTS First, housing reconstruction union should be classified as a profit-making corporation, because it has so strong points for profit making, like distributing earnings to members, evtc. But housing redevelopment union should be a non-profit organization like at present. Because it pursues public benefit much than housing reconstruction union. Second, current taxation system on the income gotten from the housing reconstruction business causes double taxation which is burdensome for union members. Therefore, corporate tax and reconstruction share levied on income of union should be abolished. Third, there is almost no consistency in the provisions related with housing reconstruction business because housing reconstruction business and housing redevelopment business are under the same law although they have a lot of differences. Therefore, we need to make a new law which stipulates housing reconstruction business and separate it from city and house environment maintenance law.