상증세법상 비거주용 부동산 시가 평가를 위한 감정평가의 적법성

Abstract

Non-residential real estate (called “Little Building”) is difficult to calculate the market price, unlike apartment houses where the market price can be easily found. If it is difficult to find the market price, the Inheritance and Gift Tax Act stipulates that the standard market price should be applied as a supplementary evaluation method, which is significantly different from the market price generally traded in the real estate market. When taxpayers inherited and donated non-residential real estate, there were many cases in which the tax office calculated and taxed the market price through appraisal, and the taxpayer filed complaints and lawsuits in a number of cases. The lower court recently ruled that it is illegal for the tax office to select an appraisal target according to arbitrary standards and tax it based on the appraisal amount. This paper examined the real estate market price evaluation regulations under the Inheritance Tax and Gift Tax Act, reviewed the meaning of the appraised value recognized as the market price in relation to the tax equality principle. It is desirable for both taxpayers and tax office to recognize the evaluation amount of real estate assessed at the tax stage as the market price, and as of June 2023, the National Tax Service's revised inheritance tax and gift tax regulations introduced the criteria for evaluating non-residential real estate.