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법인의 주택 취득세 중과, 문제없다

작성자: 관리자

조회: 307 등록일: 2023-08-24

<h3 class="subheading" style="box-sizing: inherit; margin: 0px 0px 1.875rem; padding: 0px 0px 0px 0.75rem; font-family: "Apple SD Gothic Neo", "Helvetica Neue", Roboto, "Noto Sans KR", "Malgun Gothic", dotum, Arial, sans-serif; font-weight: var(--wgt500,500); color: rgb(30, 30, 30); text-rendering: optimizelegibility; line-height: 1.25; letter-spacing: -0.025em; border-left: 3px solid rgb(174, 174, 174); word-break: normal; overflow-wrap: break-word; background-color: rgb(255, 255, 255);">제주지법 “평등원칙에 반하지 않는다”</h3><div class="article-veiw-body view-page" style="box-sizing: inherit; color: rgb(30, 30, 30); font-family: "Apple SD Gothic Neo", "Helvetica Neue", Roboto, "Noto Sans KR", "Malgun Gothic", dotum, Arial, sans-serif; letter-spacing: normal; background-color: rgb(255, 255, 255);"><p class="0" style="box-sizing: inherit; margin-bottom: 1em; line-height: 1.8; text-rendering: optimizelegibility; font-weight: var(--wgt300,300); color: rgb(0, 0, 0); text-align: inherit; word-break: normal; overflow-wrap: break-word;"><span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">개인이 주택을 매매 등으로 취득할 경우<span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">, <span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">주택 수와 조정지역 여부 등에 따라 <span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">1%~12%<span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">의 취득세를 부담한다<span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">.<p class="0" style="box-sizing: inherit; margin-bottom: 1em; line-height: 1.8; text-rendering: optimizelegibility; font-weight: var(--wgt300,300); color: rgb(0, 0, 0); text-align: inherit; word-break: normal; overflow-wrap: break-word;"><span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">반면 법인이 주택을 유상거래 등으로 취득할 경우에는 지방세법 제<span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">13<span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">조의<span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">2(<span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">법인의 주택 취득 등 중과<span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">) <span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">제<span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">1<span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">항 <span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">1<span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">호에 따라 여기에 더해 중과세율이 적용된다<span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">. <span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">이에 따라 법인의 경우 단 한 채의 주택을 매수하더라도 <span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">12%<span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">에 달하는 취득세를 부담해야 한다<span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">.<p class="0" style="box-sizing: inherit; margin-bottom: 1em; line-height: 1.8; text-rendering: optimizelegibility; font-weight: var(--wgt300,300); color: rgb(0, 0, 0); text-align: inherit; word-break: normal; overflow-wrap: break-word;"><span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">그렇다면 이는 형평성에 어긋나는 것이 아닐까<span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">?<p class="0" style="box-sizing: inherit; margin-bottom: 1em; line-height: 1.8; text-rendering: optimizelegibility; font-weight: var(--wgt300,300); color: rgb(0, 0, 0); text-align: inherit; word-break: normal; overflow-wrap: break-word;"><span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">이와 관련해 지난 <span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">2020<span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">년 <span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">10<span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">월 제주도 서귀포시에 주택을 매수한 바 있는 한 법인은 <span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">“<span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">법인이라는 이유로 중과세율을 적용해 법인과 개인을 차별하는 것은 헌법상 평등권을 침해해 위헌<span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">”<span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">이라며 취득세 부과처분 취소의 소<span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(2022<span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">구합<span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">259)<span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">를 제기했다<span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">.<p class="0" style="box-sizing: inherit; margin-bottom: 1em; line-height: 1.8; text-rendering: optimizelegibility; font-weight: var(--wgt300,300); color: rgb(0, 0, 0); text-align: inherit; word-break: normal; overflow-wrap: break-word;"><span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">하지만 법원의 판단은 이와 달랐다<span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">.<p class="0" style="box-sizing: inherit; margin-bottom: 1em; line-height: 1.8; text-rendering: optimizelegibility; font-weight: var(--wgt300,300); color: rgb(0, 0, 0); text-align: inherit; word-break: normal; overflow-wrap: break-word;"><span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">해당 사안과 관련해 제주지방법원 제<span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">1<span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">행정부는 먼저 <span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">“<span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">헌법 제<span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">11<span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">조 제<span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">1<span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">항은 <span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">‘<span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">모든 국민은 법 앞에 평등하고 누구든지 합리적 이유 없이는 생활의 모든 영역에 있어서 차별을 받지 아니한다<span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">’<span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">는 평등의 원칙을 선언하고 있고<span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">, <span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">이와 같은 평등의 원칙이 세법영역에서 구현된 것이 조세평등주의다<span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">. <span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">즉<span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">, <span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">조세평등주의는 <span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">‘<span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">조세의 부과와 징수는 납세자의 담세능력에 상응해 공정하고 평등하게 이뤄져야 하고<span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">, <span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">합리적인 이유 없이 특정의 납세의무자를 불리하게 차별하거나 우대하는 것은 허용되지 아니한다<span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">’<span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">는 원칙<span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">”<span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">이라면서도 <span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">“<span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">그런데<span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">, <span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">오늘날 세원이 극히 다양하고<span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">, <span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">납세의무자인 국민의 담세능력에도 차이가 많을 뿐만 아니라<span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">, <span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">조세도 국가재원의 확보라는 고전적 목적 외에 다양한 정책적 목적 하에 부과되고 있기 때문에 조세법의 영역에서는 입법자에게 광범위한 형성권이 부여돼 있다<span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">. <span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">조세의 부과대상이 되는 과세대상 등을 선정하는 것은 원칙적으로 한 나라의 정치<span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">‧<span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">경제<span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">‧<span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">사회<span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">‧<span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">문화적인 제반 여건과 재정사정 등을 종합적으로 감안해 입법 정책적으로 판단해야 하는 문제고<span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">, <span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">이는 원칙적으로 입법재량의 영역에 속하는 것이므로<span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">, <span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">입법자가 조세법에서 과세대상 등을 선정한 결과가 합리적인 재량의 범위를 벗어나 현저하게 불합리한 것이 아닌 한 조세평등주의에 위배된다고 할 수 없다<span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">”<span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">고 설명했다<span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">.<p class="0" style="box-sizing: inherit; margin-bottom: 1em; line-height: 1.8; text-rendering: optimizelegibility; font-weight: var(--wgt300,300); color: rgb(0, 0, 0); text-align: inherit; word-break: normal; overflow-wrap: break-word;"><span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">이어 재판부는 <span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">“<span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">헌법이 제<span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">35<span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">조 제<span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">3<span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">항에서 <span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">‘<span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">국가는 주택개발 정책 등을 통해 모든 국민이 쾌적한 주거생활을 할 수 있도록 노력해야 한다<span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">’, <span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">제<span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">122<span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">조에서 <span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">‘<span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">국가는 국민 모두의 생산 및 생활의 기반이 되는 국토의 효율적이고 균형 있는 이용<span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">·<span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">개발과 보전을 위해 법률이 정하는 바에 의해 그에 관한 필요한 제한과 의무를 과할 수 있다<span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">’<span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">고 선언하고 있는 점과 주택의 사회적 기능이나 국민경제의 측면<span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">, <span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">특히 주택이 국민의 주거생활의 기초가 되는 것으로서 다른 부동산에 비해 적정한 공급<span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">, <span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">가격안정 및 투기방지의 요청이 훨씬 더 큰 점을 고려해 볼 때<span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">, <span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">입법자로서는 주택과 관련된 조세정책을 형성함에 있어 폭넓은 입법재량을 갖고 있다고 할 것인데<span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">, <span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">이 사건 법률조항은 투기적 목적의 주택 소유를 방지하고<span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">, <span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">이를 통해 주택이라는 한정된 재화가 일부에 집중되는 것을 막음으로써 실수요자 중심의 주택보유를 유도해 국민의 주거안정이라는 공익을 실현하기 위해 제정된 것으로<span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">, <span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">그 입법목적의 정당성이 인정된다<span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">”<span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">며 <span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">“<span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">일반적으로 법인은 자연인에 비해 월등한 자금동원능력을 보유하고 있으므로<span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">, <span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">법인이 자금을 생산자본으로 사용하지 않고 주택을 투기적으로 취득하는 데에 사용할 경우에는 급격한 주택 가격 상승을 유발해 국민의 주거안정을 해치고<span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">, <span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">국민 경제의 건전한 발전을 저해하는 등 부정적 파급효가 상대적으로 더욱 크다<span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">. <span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">특히 법인은 실제 거주공간이 필요하지 않을 뿐만 아니라<span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">, <span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">여러 법인을 설립해 보유주택수에 따른 중과세를 회피하면서 다수의 주택을 취득하는 것이 가능한 만큼 법인이 주택을 취득하는 것은 자연인이 주택을 취득하는 것과 본질적인 차이가 있다<span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">. <span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">따라서 이 사건 법률조항이 법인의 주택 취득 시 해당 법인의 보유주택수와 무관하게 중과세율을 적용해 자연인보다 법인을 불이익하게 차별 취급하는 것은 위 입법목적에 부합하고<span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">, <span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">그것이 현저하게 입법재량의 범위를 벗어나 합리성을 결여한 것이라고 보기는 어렵다<span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">”<span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">고 밝혔다<span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">.<p class="0" style="box-sizing: inherit; margin-bottom: 1em; line-height: 1.8; text-rendering: optimizelegibility; font-weight: var(--wgt300,300); color: rgb(0, 0, 0); text-align: inherit; word-break: normal; overflow-wrap: break-word;"><span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">또한 재판부는 <span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">“<span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">지방세법 시행령 제<span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">28<span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">조의<span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">2<span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">는 이 사건 법률조항을 적용할 때 중과세 대상에서 제외되는 주택을 규정함으로써 법인이라고 하더라도 투기적 목적이 아닌 주택 취득의 경우에는 중과세율 적용의 예외를 인정하고 있으므로<span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">, <span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">이 사건 법률조항이 법인의 경우에는 자연인과 달리 <span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">1<span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">주택 취득부터 바로 중과세율을 적용하더라도<span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">, <span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">이를 현저하게 불합리한 차별이라고 할 수 없다<span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">”<span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">면서 <span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">“<span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">따라서 이 사건 법률조항은 평등원칙에 반하지 않는다<span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">”<span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">고 판시했다<span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">.<p class="0" style="box-sizing: inherit; margin-bottom: 1em; font-size: inherit; line-height: 1.8; text-rendering: optimizelegibility; font-weight: var(--wgt300,300); color: rgb(0, 0, 0); text-align: inherit; word-break: normal; overflow-wrap: break-word;"><span style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span lang="EN-US" style="box-sizing: inherit; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> </div>


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