Abstract

The purpose of this study is to examine issues that may arise in practice between the Tax Act and the Resident Registration Act in relation to the classification of generations, and to present problems and improvement measures. The classification of households is regulated differently in the tax law as well as in the resident registration law, and the classification of households is stipulated differently for each individual tax law within the tax law. In this way, various tax judgment issues may arise due to the mixed definition and distinction of each individual tax law as well as tax law and other laws. In the past, the practical benefits of classifying generations in the tax law were mainly issues only in the transfer tax on housing, but recently, various divisions have arisen due to policy needs in various individual tax laws, including acquisition tax under local tax law as well as comprehensive real estate tax. As a result, conflicts in each individual tax law as well as laws other than tax laws such as the Resident Registration Act occur. Even considering that each law has a different target to regulate, it is criticized that this conflict is unnecessarily complicated from the perspective of taxpayers who have to engage in economic activities through decision－making in certain cases. Therefore, it is necessary to discuss how to reduce this conflict by seeking to reset the relationship for household classification such as the Resident Registration Act, focusing on the tax law where the main issue arises, and the discussion was conducted through this study. Currently, the methods, procedures, and criteria for classifying generations are not unified, and in particular, in the Resident Registration Act, there is a risk that households may be rejected at the discretion of public officials. In order to solve this problem, this study suggests that the standards of each law need to be integrated in a similar form by referring to various rules, guidelines, and judgment cases in each of the tax laws and Resident Registration Act, and that administrative procedures are prepared. Considering that generation classification is an issue that may unintentionally cause controversy over the freedom of people’s housing transfer by public law, it will be necessary to improve the classification of future generations and the related report and repair of resident registration.

Keywords

• Household Classification
• Taxation Unit
• Resident Registration Act
• Moving－in Report
• Substantial Taxation

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