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Korean tax law regulates, for intelligent buildings(IB's), a kind of heavy taxation with a special rate which is bringing about many disputes and administrative litigations. This study aims to clarify the characteristics of present tax rates, to investigate relative problems and to find out the best way dealing with those problems in the field of architectural specialties. Among various factors consisting of additional tax rates for IB's, the largest factor is BA, with which alone total building tax amount can be increased by 35%. Model analysis has revealed that existing tax laws stipulate the tax base('standard current price') of IB to be as 3 times as that of normal apartment houses.Main reasons of administrative litigations and subsidiary ill effects(problems) of heavy taxation on IB have been reviewed, to lead guidelines to prevent those problems. Some guidelines have been proposed especially for : tax exemption direction for IB's; more flexible application methods with IB's grade; a system of advance notice for the estimated tax amount; reasonable and effective administrative procedures for taxation officials; supplementation of legal terms to define technical terminologies, etc.