As the government foresees a tax increase that raises the overall real estate tax rate for multi-homeowners from 3.2% to 6.0% in the July 10 measures, the burden of holding taxes for multi-homeowners is expected to increase significantly.

The government raised the overall real estate tax rate by 0.1~0.3% points for 1 homeowner and 0.2~0.8% points for 3 homeowners and 2 homeowners in the adjusted area in the December 16 measures last year. I decided to increase it to 300% like the homeowner.

However, with the tax law that did not pass the National Assembly, today (10th), the mid-tax rate for each taxable section was increased by 0.6 to 2.8 percentage points from the current level, and the tax rate of 1.2 to 6.0% was applied. .

According to tax accountant Woo Byeong-tak, Shinhan Bank, A owned two apartments, including 84.5㎡ (29th floor) of Mapo Raemian Prugio and 84.4㎡ (6th floor) of Eunma apartment in Daechi-dong, Gangnam-gu, this year, the holding tax totaled KRW 297.7 million. In the next year, it will rise to 38.84 million won from 61.81 million won.

In Seoul, the entire region is tied up as a regulated area, so this tax increase rate is also applied to 2 homeowners.

The published price of Raemian Prugio this year is 127.76 million won, and the published price of Eunma Apartment is 1,533 million won.

It is assumed that the published price will rise 10% next year.

Mr. A pays 1,857 million won in the final tax this year, 4.44 million won in the property tax, 371 million won in the special tax for farming and fishing villages, and 890,000 won in the local education tax. 5.547 million won), special tax for farming and fishing villages (986 million won), and local education tax (109 million won) also rise.

Under this measure, the government raised the tax rate from 0.6% to 1.2% of the current tax rate of less than 300 million won, from 0.9% to 1.6% from 300 million to 600 million won, from 1.3% to 2.2% from 600 million to 1.2 billion won, The result was calculated by applying the increase from 1 billion to 5 billion won from 1.8% to 3.6% and 2.5% to 5.0% from 5 billion to 9 billion won, respectively.

Mr. A's final tax increase rate next year is 165.6%.

In the case of Mr. B, who owns two apartments, 112.9㎡ (21 floors) exclusively for Acro River Park in Banpo-dong, Seocho-gu, and 82.5㎡ (10 floors) for Jamsil Jugong Complex 5 in Songpa-gu, the holding tax will be KRW 78.58 million this year and KRW 100 million next year. It is more than doubled to 69.96 million won.

The public price of Acro River Park is 3,977 million won, and Jamsil Jugong 5 complex apartments are 1.65 billion won, and the sum of the prices of the two apartments is 4.77 billion won.

Mr. B showed that the tax burden increased more than doubled, as the final land tax rose sharply from 78.58 million won this year to 126.64 million won next year due to the increase in the land price and tax rate increase.

Mr. B's rise in the final year tax is 155.8% next year.

As the holding tax burden of multi-homeowners and corporations increases, there is also a prospect that homes held by them will be sold.

NH Investment & Securities Real Estate Research Commissioner Kim Kyu-jeong said, “The burden of the final tax of more than two homeowners is expected to increase more than double the tax rate.” I think there will be more multi-homeowners.”

"However, the capital gains tax is also strengthened, so it seems that it is difficult for multi-homeowners to pay 60% of the tax and sell it," Kim said.

Of the total population, the final income taxpayer in the housing sector was 511,000 last year, or 1.0% of the population.

The target number of persons subject to this increase in the middle tax rate is less than 0.4%.

In this measure, the government is planning to apply a middle and high tax rate of 6.0% for corporations that own multi-households, so the burden of holding tax on corporations is expected to increase.