종합부동산세법의 위헌 논의점 = Unconstitutional Issues in the Comprehensive Real Estate Tax Law

다국어 초록 (Multilingual Abstract)

The Comprehensive Real Estate Tax Law was legislated for the purpose of contribution to balanced development of local finance and healthy development of national economy to improving equality tax burden and striving for value stability of real property by imposing the Comprehensive Real Estate Tax (CRET) to large real property holder. But a rapid price raising of real property on housing price in some area due to substantially minus interest rate, rebounding expectation of real property after declining in IMF crisis, increasing market currency on payment surplus in international trade, increasing floating money from declining investing mind in private enterprise, government failure from hoping to increase economic growth shortly through the economy revitalizing of stimulating real property. So, it is nonsence to quit the speculation in real estate by imposing the CRET. Futher more there is possibility to against the constitution due to rapid increasing tax burden, imposing without exception to one house holder through the family, adding up taxation through the family. Tax resistance to the CRET is also very high. There is no taxation system like the CRET through the main country in the world. There is no essentially necessity to legislate the CRET. So, It`s apposite to repeal the CRET. It`s the second best to repeal the adding up taxation through the family that is clearly unconstitutional legislation, to improve taking preferential treatment like exemption or reduce tax on one house holder through the family. This thesis compose glancing and evaluating the outline of the CRET, the tax policy that operated on the speculation of real estate in Korea, taxation system to the real estate holder in main country, suggesting improvement of the CRET, conclusion through comparing with foreign tax law and similar case on the point at issues on the general legislative problem and possibility to against to constitution.