[SeminarⅠ발표논문] 지방세법상 취득세의 과세표준 결정에 관한 연구 = A Study on the Assessment of Acquisition Tax Basis under the Local Tax Law

국문 초록 (Abstract)

현행 지방세법상 취득세의 과세표준 결정에 있어서는 조세법률주의와 조세평등주의에 어긋나는 규정이 산재해 있어 여러 가지 문제점을 내포하고 있는바, 이러한 취득세 과세 표준 결정에 있어서는 다음과 같은 문제점과 개선방안을 제시할 수 있다.
첫째, 개인간의 거래에 있어서 사실상의 취득가격이 시가표준액에 미달하는 경우에도 시가표준액을 적용할 것이 아니라 사실상의 취득가액을 적용하여야 한다. 다만, 납세의무자의 조세회피행위를 방지하기 위하여 국세의 경우와 같이 부당행위계산 부언제도를 도입하여야 할 것이다.
둘째, 지방세법상 취득 당시의 가액의 의미에 대하여 여러 견해로 구분되는데, 지방세법 의 구조상 신고가액 또는 사실상의 취득가액으로 보아야 할 것이다.
셋째, 사실상의 취득가액을 산정함에 있어서 부가가치세의 경우에는 그 취득주체에 따라 달리 취급하여야 할 것이며, 연체료의 경우에는 취득주체에 상관없이 취득가격에 포함하지 아니하여야 할 것이다. 한편 할부이자의 경우에는 취득시기 이전에 지급한 비용이므로 취득주체에 상관없이 취득가격에 포함하여야 할 것이다.
마지막으로, 취득세의 과세표준을 산정함에 있어서 중요한 기준이 되는 시가표준액을 시가에 근접하게 상향조정하여야 할 것이며, 시가표준액 산정방법의 복잡성을 보완하기 위하여 공시건물가격제도의 도입이 필요하며, 평가에 있어서 전문성을 확보하는 방안을 마련하여야 할 것이다.

다국어 초록 (Multilingual Abstract)

The aquisition tax basis is the most important part in the process of tax assessment because the amount of a tax burden is generally influenced by the tax basis. Therefore, the assessment of acquisition tax basis should comply with the basic principles of tax law, no taxation without statute and tax equity doctrine. However, there are many problems of current regulations to assess on the aquisition tax basis. which are out of line with the principles of tax law. The current problems and suggestions of assessment on the acquisition tax basis are as follows.
First, the regulation provides that all tax bases are based on standard price when the real cost for an acquisition does not reach to the standard price. but it runs counter to the tax equity and the principle of tax based upon reality. Thus, if the real cost does not reach to the standard price. the aquisition tax basis has to be assessed by the real cost.
Second, it is stipulated in the statute of acquisition tax that the tax basis are calculated by a reported price under the private transactions but by a real cost under the corporate transactions. Since it has also acted against the tax equity and the principle of tax based upon reality, the acquisition tax basis should be based on the real cost regardless of transaction subject. However, in order to prevent a tax avoidance, it needs to introduce anti-tax avoidance system to deny unfair practice account as the way of a national tax system.
Third, there are various views what stand for the price at the time of aquisition. The price ought to look on a reported price or real cost.
Forth, the regulation provides that real cost includes a direct and indirect cost to acquire a certain object. the interpretation of the tax regulation is denounced to what extent the acquisition cost is included. It should treat differently Value Added Tax according to the case, but not put the arrearage charge in the same category with the cost regardless of acquisition subject. In the case of installment interest. it should be included in the cost regardless of acquisition subject because the interest is an expense to pay before the time of acquisition.
Finally, the standard price has many problems; it is inconsistent with reality and has large difference of standard price between building and estate. They lead to invasion of tax equity doctrine, complicated ways of assessment. and a lack of speciality.
Therefore. it should adjust the standard price to real market price, and especially the matter of standard price on buildings must be settled without delay. In addition, it needs to introduce the declared price system of building construction and to secure the speciality of assessment.

목차 (Table of Contents)

• 〈국문요약〉
• Ⅰ. 서론
• Ⅱ. 취득세 과세표준 결정에 관한 지방세법상의 규정
• Ⅲ. 취득세 과세표준 결정의 문제점과 개선방안
• Ⅳ. 결론
• [參考文獻]
• 〈Abstract〉
• SeminarⅠ에 대한 강영수 세무사의 토론요지
• SeminarⅠ에 대한 김홍균 세무사의 토론요지