건축물의 임시사용승인에 관한 지방세법상 쟁점 - 취득세와 관련된 판례에 대한 검토를 중심으로 - (Issue of the Local Tax Act on approval of temporary use of building)

서지정보

· 발행기관 : 단국대학교 법학연구소
· 수록지 정보 : 법학논총 / 39권 / 4호 / 461 ~ 483페이지
· 저자명 : 이강

초록

건축물을 취득하는 경우에는 납세의무자가 취득세를 신고납부하여야 한다.
언제를 취득한 것으로 볼 지에 관하여 지방세법에서는 사용승인서를 받은 때에 취득한 것으로 보고 있고 실무적으로는 사용검사를 받아 사용승인서를 받고 그에 따른 취득세를 납부하여야만 건축물의 보존등기를 할 수 있다. 예외적으로 사용승인을 받기 전에 임시사용승인서를 받은 경우에는 그 날에 취득한 것으로 보아 취득세를 신고납부토록 하고 있다. 취득세의 과세표준은 취득당시의 가액으로 하며 이는 취득자가 신고한 가액이다. 이를 종합해보면 건축물을 건축하여 취득하는 경우에 사용승인일 또는 임시사용승인일까지 건축을 위해 들어간 비용을 납세자가 산정하여 취득세율을 곱한 취득세를 납부하는것이 취득세 과세절차의 큰 구조이다. 그리고 이런 절차는 본 논문에서 살펴본 판례에 따라 굳건히 지켜지고 있으며 판례의 태도는 현재의 법규정상 당연한 것으로 여겨진다.
건축물의 가치는 형식적인 측면에 의해 주로 결정되지만, 같은 건물이라도고가의 내부마감자재를 사용했는지 여부에 따라 건물의 가치가 큰 차이를 보이고 있다. 특히 고가의 내부마감자재를 사용한 건축물을 건축하여 임시사용승인을 받은 경우 이에 따라 취득세를 계산하여 납부한 뒤에 실제로 시공한경우에는 고가의 내부마감자재가 건축물의 가치를 크게 증가시킴에도 불구하고 현행의 법규정에서는 취득세가 과세되지 않는 문제가 발생한다. 따라서당해 논문에서는 이러한 문제를 해결하고자 취득세의 재계산제도를 도입하고자 이를 검토하였다. 이러한 재계산제도는 현행 제도의 큰 틀을 유지한 채임시사용승인으로 건축물을 조기에 사용하는 경우 추후 사용승인시에 이를재계산하여 정산하는 것이 큰 틀이다. 이를 통하여 납세의무자의 자율성을부여한 지방세법을 의도적으로 회피하는 시도를 원천적으로 차단하여 조세의공평성을 증대시키고 조세가 부당하게 탈루되는 것을 차단하는데 기여하리라고 본다.

영어초록

When acquiring a building, the taxpayer must report and pay the acquisition tax. Regarding the time when the acquisition happened, according to the Local Tax Act, it is the time when he or she receives the acceptance of work and the certificate of using approval. In practical manner, it is not until getting the acceptance of work and the certificate of using approval, and after paying acquisition tax for it that he or she can do to register of preservation for the building. In other words, for taxpayer, the day when he or she gets the acceptance of work and using approval is considered as an acquisition date, and that day, he or she obligates to report and pay acquisition tax. Exceptionally, in on instance of getting a provisional certificate of using approval before getting a using approval, that day is considered when he or she acquires the building, and obligates to report and pay acquisition tax on that day. The assessment standards for acquisition tax is based on the equivalent value of the day of acquisition, and it is the equivalent value which an acquisitor reported. Consequently, the acquisition tax is a taxation with maximum granting of autonomy to taxpayer, on the basis of bonafide report of a taxpayer. Taken together, in an instance of constructing a building and acquiring it, it is the largest structure of tax process of acquisition tax that a taxpayer calculates all expenditure he or she spent for the building until the day of using approval or approval of temporary use, multiplies the rate of acquisition tax, and pays the acquisition tax. And this kind of process has been preserved soundly in accordance with the precedent this thesis checked, and the validity of precedent is taken for granted on the current law regulations.
In the past, the value of building is mainly estimated by symbolic aspects.
For example, those things that how many stories the building has, or how much big space the architectural area has are included. But inside finishing materials, in other words, the importance of interior is getting bigger. In spite of the same building, depending on whether to use of exclusive interior materials or not, the value of the building is a big difference. In an instance of receiving a building with such exclusive interior materials, there is not a big problem because the acquisition tax is calculated and payed in accordance with the receiving price. In an instance of constructing a building and receiving a approval of use, there is not a big problem because the acquisition tax is calculated and payed based on it. But in an instance of receiving a approval of temporary use, he or she paid an acquisition tax calculated based on it, afterward, he or she constructed with exclusive interior materials, it is a different situation. Although such exclusive interior materials increase the value of the building greatly, a problem which an acquisition tax wasn’t levied will happen in the current law regulation.
Hereat, this thesis checked on introduction of recalculation system for acquisition tax in order to solve this kind of problem. With keeping a main structure of current system, this kind of recalculation system lets taxpayer recalculate to a nicety at the approval of use for the building later if he or she use a building earlier with a approval of temporary use. It is a main frame of recalculation system. By introduction of this kind of recalculation system, it is expected to contribute increasing impartiality in taxation, blocking unfair tax omission through advanced blockade against attempt intentionally to avoid the local tax law which empowers taxpayer.

참고자료

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