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一、绪论韩国自古以来就有认为拥有一套住房是使生活安定的手段之首的普遍意识,因而拥有一套住房是每个人关心的要事。同时,购买住房也被认为是使财产增值的投机手段。随着这样的认识以及本身狭小的国土导致不动产的价格持续上升,政府为了抑制不动产投机,利用税收控制因不动产价格上升而取得的收益,一直以来对不动产转让进行征税。~①此外,为了适当征收因不动产取得而产生的取得税,引入了因合
I. INTRODUCTION Since ancient times, Korea has the common awareness that owning a home is the first means of making life stable. Therefore, having a home is a matter of concern to everyone. At the same time, the purchase of housing is also considered a speculative measure to add value to property. With such understanding and the fact that its own small territory led to the real estate prices continued to rise, the government has been taxing real estate transfers in order to curb real estate speculation, the use of tax revenue to control gains from real estate prices. In addition, in order to properly collect the acquisition tax resulting from the acquisition of real estate,