투자대상(投資對象) 자산세제(資産稅制)의 합리적(合理的) 개선방향(改善方向)에 관(關)한 연구(硏究) -양도소득세제(讓渡所得稅制)와 금융소득세제(金融所得稅制)의 개선방향(改善方向)을 중심(中心)으로-

장기용,Jang, Ki-Yong 한국산학경영학회 1996 산학경영연구 Vol.9 No.-

민간 매입임대주택 사업 관련 세제의 합리적 개선방안

장기용(Jang, Kiyong) 대한부동산학회 2014 大韓不動産學會誌 Vol.32 No.2

본 연구에서는 민간임대주택 중 80% 이상의 임대주택 공급을 주도하고 있는 민간매 입임대주택 사업자를 제도권으로 흡수하여 안정적인 임대주택 공급자로서 기능하게 할 수 있는 방안을 모색하고자 하였으며, 그 결과 다음과 같은 개선방안을 제시하였다. 첫째, 준공공임대주택 제도는 기존의 매입임대주택제도에 통합하여 폐지하고 기존의 매입임대주택제도에 공공성을 강화하고 그에 걸 맞는 추가적인 세제혜택 등을 부여하여 개선하는 것이 보다 더 바람직하다. 둘째, 세제혜택을 통한 등록유인이 어렵다면, 임대주택법상의 주택임대업 등록을 임의규정에서 의무규정으로 개정하는 것이 필요하며, 다른대안으로는 확정일자 자료와 월세 소득공제 신고자료, 그리고 2006년 1월 1일부터 시행된 부동산거래 신고제도를 활용하여 임대소득자를 파악⋅관리하는 방법을 활용할 수 있다. 셋째, 임대사업자가 임대목적용으로 단독주택을 취득 및 보유하는 경우에도 취득세와 등록세를 감면하여 주는 것이 바람직하며, 오피스텔의 경우 건설 단계에서 임대사업자등록이 가능하도록 허용하여 주고 오피스텔 구입시 부담한 부가가치세 매입세액은 면세대상으로 규정하는 것이 타당하다. 넷째, 주택임대소득에 대한 과세시기를 미룬 것은 문제가 있으며, 과세대상을 3주택 이상자로 축소한 것 또한 과세형평성 측면에서 불합리하다. 점유형태별로 차등하여 월세임대인의 일정소득은 저율로 분리과세하고 2주택 이상자의 전세임대소득은 모두 종합과세하는 것이 바람직하다. 또한 세부담의 전가로 인한 임차인의 부담완화를 위해 세제혜택을 주되 저소득층을 위한 특별한 세제상의 배려가 필요하다. 다섯째, 양도소득세의 면제방식보다는 임대주택에 대한 재투자를 조건으로 임대기간 중 발생한 양도소득에 대한 양도소득세의 과세를 이연해 주는 방식의 채택이 바람직한 것으로 판단되며, 지속적이고도 안정적인 민간임대주택시장의 육성을 위해서는 중소 기업의 범위를 조정하여 가업상속공제의 적용을 받을 수 있도록 하는 것도 고려해 볼 수 있을 것이다. After the global financial crisis followed by the economics and real estate market recession, anticipation of rising house prices was over. The sluggish housing market has also instigated the change on people s perception on house from a means of appropriating wealth through ownership to an income property subject to lease or end users. Simultaneously, what used to be a chonsei(lump-sum deposit for in lieu of monthly rents) driven housing market has lately seen an increasing number of monthly leases and change in demographics including small families, aging population, and falling birth rates have also stimulated the structural changes in the real estate market. Such changes in the real estate market and demographics have led to an increased demand for houses for lease than houses for sales. Today private housing rental market accounts for more than 40% of the total number of housing units. Private rental housing industry is becoming increasingly important in maintaining a stable housing market. Accordingly, we need a change of institutional settings which can strengthen the pro-side function of multi-house owners as rental housing providers as well as depress their con-side function as speculators. The purpose of this study is also to suggest a rational improvement plans for taxation system related with related private rental housing, and to revitalize private housing rental business.

주택에 대한 양도소득세 중과세제도의 헌법적 한계

장기용(Jang, Ki Yong) 한국부동산학회 2010 不動産學報 Vol.43 No.-

1. CONTENTS (1) RESEARCH OBJECTIVES This paper focuses on evaluating the heavier tax system of capital gains tax on housing the Constitutional view. (2) RESEARCH METHOD This study applied to the theoretic study through various literatures related to the heavier tax system of capital gains tax on housing and constitutional regulations. (3) RESEARCH FINDINGS In the results of this paper, in is most important to be more focused on the tax exemption on the basis of the length of residence in the current capital gains tax on housing. 2. RESULTS First, it is necessary to lower the high tax rate of capital gains tax so as to resolve intrusion on principle of equality and the property right. Second, taxation on the nominal income from inflation, which is only used in the capital gains tax system must be abolished. Third, it is desirable that the annual tax multiplied years method used in France be adapted to ease the bunching effect. Four, the current tax relief measure taking the form of exemption provided toward only one house ownership per one family should require more strict residency test, and the partial exclusion into the taxable income.

전·월세 임대소득 과세제도의 개선방안에 관한 연구

장기용(Jang, Ki Yong) 韓國不動産學會 2015 不動産學報 Vol.62 No.-

본 연구에서는 주택 임대소득 과세와 관련한 그간의 쟁점사항들을 살펴보고, 이에 대한 주요 외국의 법제를 비교·검토하여 시사점을 도출한 후 개선을 위한 기본방향의 토대 위에서 다음과 같은 개선안을 모색하였다. 첫째, 주택의 보유챗수와 임대유형(전세 또는 월세)이 아닌 오로지 임대소득의 크기에 따라 과세상의 구분이 이루어지도록 한다. 둘째, 미등록 임대소득자의 임대소득은 자산소득으로 보아 금융소득에 대한 과세방식을 준용하여 과세하되, 소규모 임대소득자의 분리과세 세율은 9%와 14%로 차등 적용하고 부동산 유지비용 등을 감안하여 20%의 필요경비를 인정한다. 결손금은 다음 과세기간으로 이월시키고 이월결손금은 해당 주거용 건물 임대업의 사업소득금액(단 원천징수세율을 적용받는 부분은 제외)에서만 공제한다. 등록임대사업자의 임대소득은 사업소득으로 무조건 종합과세하며, 결손금 및 이월결손금의 공제 및 통산은 일반 사업소득과 동일하게 다른 소득금액에서 공제하도록 한다. 1. CONTENTS (1) RESEARCH OBJECTIVES This study focuses on researching a rental housing tax system in korea and representing rational improvement plans for it. (2) RESEARCH METHOD This study is conducted by field investigation and confirmation of practical contents after access relevant Web site, as well as domestic and foreign literature review. (3) RESEARCH FINDINGS Rental housing taxes are imposed on housing lease income without taking lease types(Chonsei or Monthly Rent) or number of houses into consideration. And a taxation method and scope should be also decided according to registration or non-registration and feature of housing lease income. 2. RESULTS First, rental housing taxes should be imposed on housing rental income regardless of number of houses or lease types. Second, Unregistered housing rental income can be taxed by the same way as the financial income regarded as an asset income. The tax rate of separate taxation for small housing rental income is applied differential tax rates(14% or 9%). Third, a deficit is carried over to the next taxation period and the deduction of loss forwarded can be done within business income amount on leasing residential buildings(excluding parts subject to the tariff of withholding tax). Fourth, registered housing rental income are unconditionally taxed aggregately as business income. And the deduction of deficit or loss forwarded is the same as the general business income.

PSS에 기반한 신속한 화재대피유도 서비스 시나리오 및 앱 제안

장기용(Giyong Jang),이상기(Sangki Lee),조진희(Jinhee Jo),이성필(Sungpil Lee),김태완(Taewan Kim) 한국디자인학회 2019 Design Works Vol.2 No.2

현행 세법상 농지에 대한 과세특례제도의 합리적 개선방안

장기용(Jang, Ki Yong) 한국부동산학회 2013 不動産學報 Vol.53 No.-

1. CONTENTS (1) RESEARCH OBJECTIVES The purpose of this study is to provide a plan for improving Korean tax system related to agricultural lands so that the system can help enhance competitiveness of Korean agricultural industry in the market competition backed up by the WTO. (2) RESEARCH METHOD This study applied to the theoretic study through various literatures related to domestic and international tax system for agricultural lands. (3) RESEARCH FINDINGS In the level of keeping the public interest of agriculture, agriculture should be protected and cultivated and the competitive power should be needed in preparation for the opening of an era. 2. RESULTS First, the tax exemption provision of gift tax to support balanced rural development and smooth succession of farming in the article 71 of restriction of special taxation act doesn't actually exempt tax but just delay transfer income tax. Because it causes an inconsistency, it should exclude the delayed taxation of gift tax. Second, requirements of residence should be relieved for considering changed farm village, traffic environment, and work environment. On a law of agricultural land, it should accept include concept and scope of direct cultivation specially. Third, the non-taxation regulation of capital gains tax for the exchange or partition and integration of farmland, and exemptions for substitute lands of farmlands should in the long-term be converted to a tax deferment system. And in the case of transfer of self-cultivated farmlands, it should be converted to an income deduction system.

다주택자의 민간임대주택사업 활성화를 위한 제도 개선 방안

장기용(Jang Ki Yong) 한국부동산학회 2014 不動産學報 Vol.59 No.-

본 연구에서는 개인 민간임대사업자로서의 다주택자에 대한 제도권 내에서의 순기능적 역할을 제고하기 위한 제도 개선 방안을 모색하고자 하였으며, 주요 결과를 요약하면, 첫째, 다주택자 및 다가구주택 소유자의 과세관리를 위해 임대주택법상 임대사업자 등록을 의무화하는 등의 조치가 필요하다. 둘째, 주택임대소득에 대해 단기적으로는 모두 14%의 단일세율로 분리과세하고, 중장기적으로는 일정금액(예 : 2,000만원) 이하는 분리하세하되, 일정 금액을 초과하는 임대소득에 한하여 종합과세하도록 하는 것이 바람직하다. 셋째, 다주택자의 수익성 보장을 위해임대주택의 소유기간 중 임대소득에 대한 소득세가 납부된 보증금(전세금) 부분은 양도차익 산정시 공제하여 양도소득세의 부담을 줄여주는 방안을 강구할 필요가 있다. 넷째, 다주택자의 임대사업자로서의 순기능을 유지하기 위해서는 기본적으로 주택보유를 억제하는 종합부동산세는 폐지하고 재산세로 통합하는 것이 바람직하다. 1. CONTENTS (1) RESEARCH OBJECTIVES This paper focuses on seeking for the institutional improvement measures for revitalization of private rental housing business. (2) RESEARCH METHOD This study is conducted by theoretic study through various literatures and taxation system of each nation related to the rental housing business. (3) RESEARCH FINDINGS We need a change of institutional settings which can strengthen the right function of multi-house owners as rental housing providers as well as weaken their dysfunction as speculators. 2. RESULTS First, it is necessary to revise the content of rental housing law, including sanctions such as mandatory registration of rental operators, and to impose penalties in case of violation of multi-house owners for the tax administration. Second, it is desirable to tax separately rental income for housing as a single tax rate of 14% in the short term, and to tax aggregately rental income for housing less than a certain amount(example:20 million won). Third, in the situations, more than 40% of households living in rental housing and more than 80% of rental housing family living in rental housing that multi-house owners supply, it is important to keep stable rental housing stock by changing multi-house owners into leasing businessman of rental housing market. It is desirable to integrate with comprehensive real estate holding tax for multi-house owners and property tax.

부동산거래 신고제도의 실효성 확보를 위한 조세법적 방안

장기용(Jang, Ki Yong) 韓國不動産學會 2011 不動産學報 Vol.47 No.-

1. CONTENTS (1) RESEARCH OBJECTIVES This paper focuses on evaluating the real estate transaction price report system in view of tax law. (2) RESEARCH METHOD This study applied to the theoretic study through various literatures related to the re31 estate transaction price report system in view of tax law. (3) RESEARCH RESULTS In the results of this paper, it is most important that efforts to improve the method to determine the tax base of acquisition tax or capital gains tax exemption or reduction system than strengthening penalties. 2. RESULTS First, the method to determine the tax base of acquisition tax is the actual transaction price reported at the time of the acquisition in principle. The statutory standard price of fair market value should be applied only when paid-in acquisition is not or reported the actual transaction price is lower than it. Second, I would like to suggest introducing the system of income deduction for house, now being implemented in America, as a rational development plan to replace the present non-taxation system for one house per household. Third, reinforcing the penalties for false written agreement is important, but, efforts to improve the tax system to block the fundamental incentives of creating a false contract need to be followed.

PSS에 기반한 신속한 화재대피유도 서비스디자인 사례연구

장기용(Giyong Jang),이성필(Sungpil Lee),김태완(Taewan Kim) 한국디자인학회 2019 한국디자인학회 학술발표대회 논문집 Vol.2019 No.5

공용수용 관련 양도소득세 과세특례제도의 합리적 개선방안

장기용(Jang, Ki Yong) 한국부동산학회 2014 不動産學報 Vol.56 No.-

1. CONTENTS (1) RESEARCH OBJECTIVES This paper focuses on evaluating on the special tax treatment in transfer income tax of compensation for expropriation, and discusses how the system should be further improved. (2) RESEARCH METHOD This study applied to the theoretic study through various literatures related to domestic and international tax system for I land expropriation. (3) RESEARCH FINDINGS In case of stipulation of new actions for special tax treatment or widening of range of application of actions related to special tax treatment, it should be implemented within the limit of essence of tax in spite of its necessity. This is also true in case of expropriation for public service. 2. RESULTS In principle. just compensation should be paid in accordance with special law including the Act on Public Service stipulating directive compensation method. However, special tax treatment should be carried out under strict conditions only if there is no means without special tax treatment because direct compensation method doesn't satisfy the requirement of just compensation, or special tax treatment is specially needed to be carried out for smooth execution of public service.