대도시 내의 법인 취득세 중과세제도에 대한 고찰 - 판례를 중심으로 - = Heavy Tax Rate of Acquisition Tax in Metropolitan area

다국어 초록 (Multilingual Abstract)

The current heavy tax rate of acquisition tax is intended to improve the welfare and living conditions of metropolitan residents by limiting the population density in large cities, thereby promoting more balanced economic growth. In order to achieve these reasons, current heavy rate on acquisition tax indirectly suppress the density and leads to more balanced growth, while it does not restricting corporate activities on metropolitan area.
The article specifically focuses on case, especially Article 13 (2) (1) of the Local Tax Act, which is most contentiously applied. This paper examines the case and analyzes how the case is concluded the metropolitan corporate acquisition tax taxation requirements.
It is pointed out that the Article 13 (2) (1) of the Local Tax Act has violated principle of prohibition of comprehensive mandate, because the regulation criteria is standardized by the form of comprehensive mandate. For example, there are no specific mandate criteria for branch or Liason office in the article, so that understanding of the terms are unclear. This seems to violate the basic principle of the taxation law, and therefore it means increase in constitutional violation.
There is a clear and present need to return to the basic principle of taxation which guarantees and regulates the property rights of the people. It is also necessary to clearly, concretely, and objectively define the relevant legal provisions. If such unconstitutional behavior continues, arbitrary tax laws will only grow in both number and scope. A good first step would be to review the legislation defining the case requirements with an aim of clarifying it.