부동산 시효취득시 취득세 산정 기산일 고찰

Abstract

As the local tax laws don’t prescribe the date of acquisition for real property obtained through occupancy acquisition, relevant judgements of the Supreme Court, decisions of the Tax Tribunal and rulings of the tax authorities are all different from each other, which causes the uncertainty in tax practices and possible problems of the loss of tax revenues. In order to improve taxpayers’ right and the clarity of the interpretation of tax laws, this study comprehensively investigates the issue of effective taxation period of acquisition tax for occupancy acquisition, and suggests that the taxation period should accrue on the date when occupancy acquisition completes although some court cases ruled that it accrued on either the date when court’s judgement is finally decided or the date when ownership transfer is registered. Regarding the period of exclusion, to cope with the latent problem that the tax authorities are unable to impose acquisition tax, considering the difficulty in recognizing the completion of occupancy acquisition, it should be remedied by legislating on “special” effective taxation period and reporting period of acquisition tax for occupancy acquisition.