실질과세원칙에 관한 법적 고찰 - 부동산세법을 중심으로 - (A Study on the Principle of Substantial Taxation - Focusing on the Real Estate Tax Law -)

서지정보

· 발행기관 : 한국토지공법학회
· 수록지 정보 : 토지공법연구 / 59권 / 663 ~ 680페이지
· 저자명 : 선은애

초록

오늘날 조세는 국가 및 지방자치단체에 있어서 그 재정을 충족하는데 있어서 중요한 역할을 한다. 조세라 함은 국가 또는 지방자치단체가 그 재정수요를 충족하기 위하여 국민이나 주민에게 강제적으로 거두어들이는 금전을 의미한다고 할 수 있다.
조세는 국민 또는 주민을 대상으로 강제성을 띄고 있기 때문에 조세의 부과와 징수는 법률로서 규정해야 하며 그 요건과 절차는 엄격하게 해야 한다. 또한 국민과 주민을 대상으로 하는 조세는 개개인에게 어떠한 형평의 논란이 없이 평등하게 부과되어야 한다.
부동산 조세는 크게 부동산의 취득에 관한 취득세와 부동산의 등기에 관한 등록면허세, 그리고 부동산을 보유하고 있음으로서 납부해야 하는 재산세와 그러한 부동산의 양도에 따른 차익에 대하여 부과하는 양도소득세가 있으며 마지막으로 한사람이 소유하고 있는 부동산이 일정한 금액 이상일 때 부과되는 종합부동산세로 나뉘어 진다.
부동산 조세는 다시 실질주의와 형식주의에 따라 그 납세의무자, 과세대상, 과세표준, 과세대상의 귀속시기 등을 달리한다.
즉, 부동산 조세 중에서 취득세, 재산세, 양도소득세, 종합부동산세는 실질과세원칙의 적용을 받으며 등록면허세는 형식주의 원칙의 적용을 받는다.
실질주의 원칙에 의하면 취득세, 재산세, 양도소득세, 종합부동산세의 실질적인 납세의무자, 실질적인 과세대상, 실질적인 과세표준, 실질적인 과세대상의 귀속시기에 대하여 부과한다는 것이다. 이러한 실질과세원칙은 그 문제점으로 실질적인 납세의무자, 과세대상, 과세표준, 과세대상의 귀속시기를 파악하기가 어렵다는 문제점을 가진다. 따라서 이러한 실질과세원칙에 의한 실질적인 납세의무자, 과세대상, 과세표준, 과세대상의 귀속시기를 근거하여 과세를 하기 위해서는 그 근거와 규정을 명확히 하여야 할 것으로 사료된다.

영어초록

Taxation in today plays an important role in satisfying its finances of the national and local governments. Taxation can be said to imply money that a country or the local government forcibly collects from people or residents in order to fulfill its financial demand. Taxation has the forcible nature of targeting nationals or residents. Thus, the levy and collection of taxation should be prescribed as a law. Its requirements and procedure need to be made strictly. Also, the taxation of targeting nationals or residents needs to be imposed equally without any controversy of equity in each individual. The taxation of real estate is largely divided into the acquisition tax on acquiring real estate, the registration & license tax on registry of real estate, the property tax, which needs to be paid due to holding real estate, the transfer income tax, which is levied on margin according to the transfer of such real estate, and finally the comprehensive real estate holding tax, which is imposed when the real estate possessed by one person is more than the certain amount. The taxation of real estate is again varied its tax payment obligor, taxability, tax assessment standard, and imputed time of taxability according to substance and formalism. In other words, out of the real estate taxation, the acquisition tax, property tax, transfer income tax, and comprehensive real estate holding tax are applied by the principle of substantial taxation. The registration & license tax is applied by the principle of formalism. According to the principle of substance, the acquisition tax, property tax, transfer income tax and comprehensive real estate holding tax are said to be levied on the substantial tax payment obligor, substantial taxability, substantial tax assessment standard, and substantial imputed time of taxability. This principle of substantial taxation has a problem as saying of being difficult to grasp the substantial tax payment obligor, taxability, tax assessment standard, and imputed time of taxability. Accordingly, to impose a tax based on the substantial tax payment obligor, taxability, tax assessment standard, and imputed time of taxability depending on this principle of substantial taxation, its ground and regulation are considered to be likely to be necessarily made explicit. Senior welfare facilities refer to establishments that are run by the national government, local governments or private organizations to improve the quality of life of the elderly and provide them with a wide variety of social welfare service. Our country's senior welfare law doesn't include any definition of senior welfare facilities, and the social welfare service act that is the parent law of social welfare service involving senior welfare service defines social welfare facilities as “facilities that are installed to perform social work.”There are neither established hiring regulations nor evaluation for employees of senior welfare facilities, which comes into question. Anybody who is certified just for form's sake can be hired, or each welfare center hires employees according to its own hiring specifications.
Lately, the number of senior welfare centers is rapidly on the rise along with the growing elderly population, and there are various problems with the qualifications and qualities of their employees, which results in detracting from welfare service that must be provided for users. It denotes that the rights of users aren't properly be protected, and the matter of the qualifications and qualities of employees should consequently be taken seriously.
In order to provide users with better service, there must be strict qualification requirements for employees. In terms of their qualities, not only those who have committed a sexual crime in social welfare centers but those who have done the same outside social welfare centers and who have infringed on elderly people's rights must not be allowed to get a position with those facilities as well. Thus, how to prevent the quality of service from declining should carefully be considered from diverse angles.

참고자료

· 없음