개발이익에 대한 정책적 조세의 정당성과 한계

Abstract

The need for taxation policy in the real estate market is recognized. However, tax legislators were more inclined to solve problems through “Taxation Policy”, if they spread to social problems rather than solve the underlying problems. However, due to these incorrect diagnoses and incorrect prescriptions, housing prices have risen, indicating the limits of taxation policy. Therefore, tax legislation should be done according to procedure, clarifying its limits, rather than being carried out in favor of political objectives and socio-economic climates. And since taxation policy risks infringing on various fundamental rights such as equal rights in addition to property rights, we believe that legislators should express their intentions clearly on relevant legislative matters and present alternative results for fiscal demands.