[똑똑한 부동산] Tax bomb, can’t you file a lawsuit?

[김예림 변호사·이데일리 황현규 기자] This year, the proposed price for apartment houses was released. It is expected that the quoted price will rise as the house price rises, but clamors come out over the range of higher-than-expected increases. In particular, the ownership tax rises sharply, mainly for high-priced housing. So, what are some tax-related lawsuits that taxpayers can officially protest?

(Photo = courtesy of Yonhap News)

In accordance with Article 18 of the Real Estate Disclosure Act, the Minister of Land, Infrastructure and Transport establishes and announces the proposed price for each year. By multiplying this by the tax rate, a specific property tax or vice-tax tax is charged. In particular, this year, the public price of some regions increased to 70%, increasing the tax burden.

There are many consultations that not only canceled lawsuits but also unconstitutional lawsuits are unacceptable. There are many arguments that it is illegal for the Minister of Land, Infrastructure and Transport to set the official price not by law according to tax legalism, but the constitutional lawsuit filed by an organization in 2020 was concluded with dismissal, but there was no specific judgment. Personally, I think it is difficult to come out unconstitutional in the future.

If so, in reality, you can think of a cancellation suit. Largely, it is a trial and lawsuit for cancellation of property tax and comprehensive real estate tax in accordance with the public price increase. A lawsuit for cancellation of property tax or taxation tax can be filed within 90 days from the date of receipt of the notice. It is unlikely to be cited for objections prior to the litigation or request for trial by the Tax Tribunal, but in the case of final tax, the lawsuit must be filed after going through the request for trial by the National Tax Service or the Tax Tribunal according to the law. Property tax can be litigated immediately.

However, in reality, it is not a simple lawsuit to cancel the disposition of property tax or tax imposition. Not only does it usually take several years, but also because the social impact and influence on the tax system can be large, it is not possible to solve the problem only from a legal point of view, and it is difficult to predict the conclusion.

Nevertheless, the legal community expects to always pursue lawsuits in the future. This is because the realization of the apartment price plan has begun and there is a high possibility that it will continue to rise in the future. However, it is advisable to sufficiently review and consider individual circumstances as the individual’s burden, such as the burden of litigation costs, may increase depending on the success of the lawsuit.