최근 2011년도에 지방세관련법이 지방세 3분법(｢지방세기본법｣, ｢지방세법｣, ｢지방세특례제한법｣)으로 개편되었다. ｢지방세기본법｣은 경정청구제도를 새롭게 도입하였으며 개정된 ｢지방세법｣은 “무상승계취득 또는 유상승계취득의 경우 그 자산취득 후 60일 이내에 계약이 해제된 경우에 한하여 취득세 과세대상 취득으로 보지 않는다”고 개정하였다.
계약의 해제에 대해 과세대상 여부를 결정하는 기준과 귀속시기 판단기준 등은 입법선택에 대한 문제이며 각 세법은 계약이 해제될 경우 무조건 과세대상에서 제외시키는 방식 또는 일정기간 내의 계약해제만 과세대상에서 제외하는 방식으로 규정하고 있다. ｢지방세법｣은 자산취득 후 60일 이내에 계약이 해제된 경우로 한정하여 취득의 범위에서 제외하고 있는(일정기간 내의 계약해제만 인정하는) 방식을 취하고 있다. 따라서 취득의 범위와 계약해제의 기간제한에 대한 문제 및 경정청구 등의 문제를 살펴본 결과 다음과 같은 결론을 얻었다.
첫째, 국가 등이 아닌 자로부터 유상승계취득의 경우에는 그 계약상의 잔금지급일을 취득한 것으로 보고 있다. 그러나 매수인이 잔금지급을 지연하여 계약서상 잔금지급일을 경과하면 매도인이 잔금을 지급받지 않은 상태에서 자동적으로 취득시기가 도래하도록 하였다는 점에서 행정편의적 입법이라고 볼 수 있다. 따라서 현행규정은 실질과세원칙에 비추어 사실상 잔금지급일을 취득시기로 개정함이 타당하다.
둘째, 취득세 과세대상 재산이 당초 소유자에게 환원되는 경우에도 ｢지방세법｣상 취득세를 비과세한다는 명문규정이 없으므로 독일의 부동산취득세법과 같이 매도자가 2년 이내에 계약을 해제하고 환원하는 재산에 과세하지 않도록 입법적으로 해결함이 타당하다.
셋째, 취득의 개념(범위)을 형식적 취득의 개념으로 파악하더라도 해제권 행사에 의한 계약의 해제와 합의해제의 효력을 재산취득 후 60일로 한정하지 말고 독일과 같이 일정기간(2년) 인정하는 제도가 필요하다.
넷째, 취득세 과세대상이 계약이 해제된 경우에 ｢지방세기본법｣의 후발적경정청구제도가 적용될 수 있다는 설이 있다. 그러나 ｢지방세법 시행령｣ 제20조 취득시기의 내용 중 계약해제의 내용이 있는데 이는 경정청구의 특례규정으로 볼 수 있으므로 ｢지방세기본법｣의 후발적 경정청구는 적용되기 어렵다는 설도 있다. 따라서 ｢지방세법｣의 법률관계를 명확히 하여 납세의무의 원활한 이행에 기여하기 위해 입법적으로 명확히 할 필요가 하다.
Recently in 2011, laws related to provincial taxes were reorganized into the three provincial taxes(basic act on provincial taxes, act on provincial taxes, special act on provincial taxes). The basic act on provincial taxes newly implemented correctional claim systems and the revised act on provincial taxes promulgated, ‘In the case of free acquisition by succession or paid acquisition by succession, in the event that the contract is canceled within 60 days after acquiring the asset, they shall not be subject to acquisition subject to acquisition taxes’.
The standards for determining subject to taxation due to cancellation of contract and the standards for determining the period for returning are issues related to the selection of legislations. Furthermore, each tax law prescribes that in the event that a contract is canceled, they would be completely excluded from subject to taxation or be excluded from taxation for canceled contracts within a specific period of time. Provincial tax acts employ the method that excludes the range of acquisition only in the event that the contract is canceled within sixty days of acquisition of assets (recognizes only cancelation of contracts within a specific period of time). Therefore, the following conclusions were made after examining the issues with the range of acquisition and restriction of period for cancelation of contracts, as well as the issue with correctional claims.
First, in the case of paid acquisition by succession from a party that is not the state, it is deemed that it is acquired by the payment date of the balance as stated on the contract. However, if the payment of the balance as stated on the contract is delayed due to delayed payment by the seller, it makes the buyer automatically to have acquired it even without receiving payments, and therefore this can be deemed as a legislation for the convenience of administration. Hence, it would be feasible to revise the current regulations so that the actual payment date is the time of acquisition reflecting the principle of actual taxation.
Second, even in the case in which assets that are subject to acquisition tax are returned to the original possessor, there is no regulation that acquisition taxes are made exempt from taxes according to the provincial tax act, and thus, it would be resonable to legislatively resolve this by not imposing taxes on assets that have had its contract canceled and returned within two years by the buyer, like that of Germany's real estate acquisition tax laws.
Third, even if the concept(range) of acquisition is identified as a concept of formal acquisition, the cancelation of contract by exercising cancelation rights and the effectiveness of agreed cancelation should not be limited to sixty days after acquiring the asset, but should recognize a period like that of Germany(2 years).
Fourth, there are rumors that in the event that contracts are canceled for assets subject to acquisition taxes, correctional claims by later occurring reasons of the basic act on provincial taxes can be applied. However, there are also rumors that this can be deemed to a special regulation of correctional claims because in the contents of period of acquisition as stated in Article 20 of the enforcement regulations of the act on provincial taxes, it discusses cancelation of contract, and therefore, it would be difficult to apply correctional claims by later occurring reasons of the basic act on provincial taxes. Thus, there is a need for legislative clarification in order to contribute to the smooth execution of tax duties by explicating the legal relationship of provincial tax laws.
