사진 확대
One-home owner A living in Seoul recently purchased a 32-square-meter multi-family house in Singil-dong, Yeongdeungpo-gu for 600 million won. It is a 30-year-old villa completed in 1992. Mr. A even registered as a long-term general private rental business before registration to avoid heavy acquisition tax. The government expects the acquisition tax to be around 6.6 million won if it is subject to the special exemption of heavy acquisition tax, which is in place to increase the supply of non-apartment rentals.
However, the acquisition tax notified by the Yeongdeungpo-gu Office was 49.84 million won. It is eight times the expected amount. This is because neither new nor built special cases have been applied under the current tax law because it has never been sold since its completion even though it is a construction villa that has been built more than 30 years ago.
According to the real estate industry on the 6th, the government introduced a special exemption from acquisition tax on registered rental of small non-apartments in order to normalize the non-apartment market and expand the supply of rental housing in 2024. If you buy villas and officetels with acquisition prices of less than 300 million won and less than 600 million won in the metropolitan area and register for rent within 60 days, the house is deducted from the number of houses when calculating the acquisition tax.
Acquisition tax is applied to 1-3% depending on the price when a homeless person buys a house, but 8% for second-home owners and 12% for three or more houses in areas subject to adjustment. This is why A, who owns an existing house, applied an 8% tax rate to the second house as he/she did not receive a special exemption from heavy taxation.
The problem is that blind spots were created between the new construction and construction by applying different special standards. According to Article 28-4 of the Enforcement Decree of the current Local Tax Act, new non-apartments must be completed after January 10, 2024, in order to receive special cases. Non-construction apartments are for houses acquired within a certain period of time, but houses that are inherited for a fee for the first time after a new construction are excluded.
Mr. A’s villa was completed in 1992 and is not subject to special new construction cases. However, the owner has not changed for more than 30 years since the completion of the project, so the transaction was excluded from the special construction case as it was the first paid succession. The house itself has been built for more than 30 years, but it has not been built or built either way in terms of taxation.
The real estate industry points out that it does not fit the purpose of the system to increase the supply of non-apartment rentals. 2024, when the special case was first implemented, is a time when the non-apartment market shrank significantly after the nationwide jeonse fraud. The government also introduced tax exemptions to revive the non-apartment market.
An official from the Ministry of Public Administration and Security explained, “At that time, we designed special standards according to different goals of revitalizing the purchase of new non-apartments and revitalizing the construction villa market.”
The government is also aware that blind spots are occurring in the system. The official said, “Civil complaints such as A’s case are continuously being received,” and added, “We will review improvements when discussing the extension of special cases for non-construction apartments next year.”
Park Hap-soo, an adjunct professor at Konkuk University’s Graduate School of Real Estate, said, “It is not fair to say whether the heavy duty will change after the new registration,” adding, “The legislation needs to be supplemented quickly and the heavy tax needs to be refunded.”
[Reporter Lee Yong An]