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[세종=이데일리 원다연 기자] Mr. A, the representative of a large real estate brokerage firm, who made his name known through YouTube activities. Mr. A opened a lecture for members only, saying that he would give separate investment information only to members. Member-only lectures such as’Apartment Gap Investment’ and’Small Building Investment’ are hundreds of thousands of won per session. Mr. A collected lecture fees in cash, and did not report income from real estate brokerage directly to VIP members. The National Tax Service added hundreds of millions of won to Mr. A for corporate tax, comprehensive income tax, and fine for non-issuance of cash receipts.
Mr. B, who runs a stock information provider. Mr. B said that the higher the membership level, the more advanced information was provided, and generated cash sales by inducing a high monthly membership fee payment. For the underage children, they created a’ghost employee’ as if working at Mr. B’s company and paid the labor cost. Mr. B purchased an expensive apartment in Seoul with unreported cash sales and corporate income deducted from fake labor costs. The National Tax Service initiated an investigation for Mr. B to evade corporate income, check whether the family name was paid for false personnel expenses, and link the real estate acquisition funds.
Mr. C in his twenties with little income. Mr. C explained that he had acquired billions of billions of dollars in apartments and borrowed money in addition to the jeonse deposit obtained by renting them back to his father to finance the purchase of a house. However, Mr. C, who lived with him in the house, said he gave the rental. Even though he received the actual gift, he assumed that he had borrowed the purchase funds and did not report gift tax. The National Tax Service launched an investigation into Mr. C by analyzing the data of tax evasion suspects notified to the Real Estate Market Misconduct Response Team of the Ministry of Land, Infrastructure and Transport.
On the 7th, the National Tax Service disclosed the targets of this year’s tax investigation, along with such cases of tax evasion related to real estate transactions. Last year, the National Tax Service investigated 1543 suspected tax evasioners related to real estate transactions and collected 125.2 billion won, and said that it is still investigating some of them. In addition, in the process of verifying the source of funds for acquiring high-priced real estate and the process of repaying the debt, the suspected tax evasion was detected and a new investigation was initiated on 358 people in total.
209 people suspected of evading from acquiring high-priced housing and trading right for sale, etc., 51 multi-home acquirers whose funding source is unclear, 32 people including rental companies and brokers who omit income and sales, and 32 people who donated funds for apartment acquisitions with corporate income expediently The back is the object. In particular, among the multi-homeowners whose funding source was unclear, those who acquired up to 70 houses were included.
Amid the overheating of the housing market, the Internal Revenue Service began to rein in responding to anomalous evasion related to real estate transactions at the beginning of the year.
According to the Korea Appraisal Board, the nationwide apartment sale price index in December of last year was 106.2. This is the highest level since 2004, and the overheating of the housing market has not stopped. The head of the National Tax Service, Kim Dae-ji, previously announced his willingness to strict response to a failure in real estate transactions this year. Commissioner Kim announced in his New Year’s address on the 4th that “in relation to real estate transactions, we will reinforce verification of the source of acquired funds and repayment of debts to respond thoroughly to anomalous evasion.”
In particular, the National Tax Service has expanded the targets for submission of financing plans due to the amendment of the Act on Real Estate Transaction Reports, an increase in apartment prices, and additional designation of areas subject to adjustment, and accordingly, the number of reports of tax evasion suspicious data is expected to increase significantly.
In the case where a corporation enters into a housing transaction contract due to the revision of the law, or in an overheated speculation district and an area subject to adjustment, a financing plan must be issued for all housing transactions regardless of the size of the transaction. In addition, the subject of submitting certificates for each item of the financing plan has been expanded to all housing transactions in the overheated speculation district from the case of transactions exceeding 900 million won in the previous overheated district.
In regulated areas such as overheated areas and areas subject to adjustment, the ratio of mortgage loans (LTV) for houses exceeding KRW 900 million is limited to 20% and 30%, respectively. This is the analysis of the IRS.
Kim Tae-ho, head of the National Tax Service’s Asset Taxation Bureau, said, “By constantly analyzing transaction data such as real estate registration data and real estate transaction management system data, and tax evasion suspicion data of related organizations, we will verify tax evasion charges such as lack of funding sources, and establish a real estate transaction evasion response TF installed in each regional office. Through this, we will actively discover new types of anomalous evasion.”
Shim Gyo-eon, a professor at Konkuk University’s Department of Real Estate, said, “It seems that the National Tax Service has a list of subjects to be investigated, but has acted since the beginning of the year in response to the government’s willingness to stabilize the real estate market. The number of suspicious cases may increase, but it is not known whether such measures will have an effect on stabilizing the real estate market.”
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