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Rethinking the Real Estate Valuation
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상속세 및 증여세법상 부동산 평가규정의 해석론에 관한 소고 - 특히 소급감정 문제를 논의소재 삼아 -

논문 기본 정보

Type
Academic journal
Author
Yang Injun (서울시립대)
Journal
Tax Law Association Seoul Tax Law Review Vol.29 No.3 KCI Accredited Journals
Published
2023.11
Pages
395 - 446 (52page)
DOI
10.16974/stlr.2023.29.3.008

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Rethinking the Real Estate Valuation
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Abstract· Keywords

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How much money you have to pay as inheritance tax or gift tax depends on the valuation of inherited or gifted property you inherited or received. The problem is that it is difficult to properly specify the genuine value of that property. It is more difficult to find the fair market value regarding the real estate due to the very nature of the immovable property. Although the Korean Inheritance Tax and Gift Tax Act sets the fair market value as the price that is normally established when transactions are made between willing sellers and willing buyers, it is hard to set a valid fair market value in line with this ideal concept(so called, the highest and best value), especially if there is no transaction for the specific real estate. In this paper, I tried to rethink whether there is a correct interpretation alternatives in the current legal system and what are better interpretation alternatives if any, in light of seeking systematic legal interpretations of the regulations regarding real estate valuation.
There are two things I have learned from conducting this research. First, from the perspective of systematic interpretation of legal requirements to recognize the appraised value after the initial valuation period (that is, retrospective appraisal within the additional valuation period), the commissioner"s retroactive assessment for the purpose of imposing more taxes on a taxpayer should not be allowed. If the commissioner can easily conduct retroactive appraisal in the name of valuation to find the fair market value, the legal system of estate valuation under the Korean Inheritance Tax and Gift Tax Act may fundamentally shake. Second, even retrospective appraisal by the court has certain limitations. This is because the original ‘fair market value’ is not a concept that the court must always find it until the end. In addition, it should not be allowed for the purpose of the Inheritance Tax and Gift Tax Act for the commissioner to request an appraisal for the court on behalf of retroactive appraisal which is usually conducted by the commissioner.
#상속세 및 증여세 #부동산 평가 #시가 #소급감정 #inheritance tax #valuation of real estate #fair market value #retrospective appraisal

Contents

국문요약
Ⅰ. 서론
Ⅱ. 상속세제에서의 부동산 평가규정 일반론
Ⅲ. 상증세법상 부동산 평가규정 적용범위에 관한 해석쟁점들
Ⅳ. 결론
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