Hwang Il-guk (pseudonym), who owns two medium-sized apartments in Seongnam, Gyeonggi-do, was angry after reading the official price of apartment houses and could not sleep. To save taxes 11 years ago, both houses were acquired under the joint name of the couple, but the publicly priced increased significantly and the additional tax rate for multi-homed people was imposed, so it is expected that the couple will have to pay more comprehensive real estate tax than if they owned one house. to be. The official price of the two apartments Hwang owns is a total of 1.6 billion won, and the tax levied by the couple is a little over 5 million won.
According to the real estate industry on the 17th, from the 16th on the 16th, the public’s reading of the ‘2021 public housing price announced’ by the Ministry of Land, Infrastructure and Transport began. I’m getting up. As a result of calculating the tax on the couple who owns two houses in the area subject to adjustment, Maeil Economic Daily commissioned Kim Jong-pil, a tax accountant, found that the tax is levied three times more when the couple owns the house jointly than when the couple owns each other. If a couple owns an apartment with a publicly announced price of 2.4 billion won for two apartments, the tax on the tax will rise 92% from 2.5 million won last year to 4.8 million won this year, but if the couples each own the same house, the final tax will rise from 3.5 million won last year. This is because it surged 350% to 15.7 million won.
The final tax is levied on individuals whose housing price exceeds a certain standard (published price of 900 million won for one house and 600 million won for two or more houses). It is based on the sum of the published prices of all houses (including shares) owned by an individual, but considering each individual, even a partially owned share is considered as one house. If you have a house that is jointly owned by a couple, the household is 2 houses and each couple is 1 house. If two houses are jointly owned by a couple, each is two houses. In the midst of this, the Moon Jae-in administration put a heavy tax on multi-homed people, and the tax on the joint ownership of couples soared. This is because it was first implemented in 2019, and the tax rate will increase further from this year. In particular, the tax rate for those with three or more houses or two houses in the area subject to adjustment will double from 0.6 to 3.2% to 1.2 to 6%.
Tax Accountant Kim said, “If Mr. Hwang owned two apartments, the tax would be calculated as one per person, and the additional tax rate that would be overkill for multi-homed people would not have been applied. The additional tax rate was imposed,” he said. “This was the case in the process of imposing tax on a personal basis when the previous Constitutional Court decided it was unconstitutional on the aggregate taxation of household tax in 2008.”
The joint name of the couple was a widely known means of tax savings, but the problem of reverse discrimination has been constantly raised with the recent surge in house prices. This is because there are cases where the tax burden is greater than that of a single name. As a result, at the end of last year, the’Tax Credit for Seniors and Long-Term Holders’ was changed to receive the same amount for one homeowner with a single person and one homeowner with a joint name. Controversy has been raised.
A multi-homeowner who owns a house under the joint name of the couple said, “It is unreasonable for a person with less property to pay more taxes depending on the type of ownership.”
Some couples are considering changing their names to sole proprietorship for tax savings. Tax Accountant Kim advised, “You have to weigh the taxes and gift costs you have to bear, and decide carefully what will benefit you.”
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