임대인세금체납확인Originally, those scheduled to rent could only apply for inspection at the tax office with jurisdiction over the location of the building to be rented with the consent of the landlord before signing the lease. However, Article 109 of the National Tax Collection Act (inspection of unpaid national taxes, etc.) was amended to allow inspection applications at tax offices nationwide from April 3. can do.
As for local taxes, unpaid local taxes can be inquired from all local governments across the country starting April 1.
For reference, national taxes include capital gains tax and comprehensive real estate tax, and local taxes include acquisition tax and property tax.
However, only tenants whose rental deposit exceeds 10,000,000 won from the date the lease contract is concluded until the date the lease period begins can apply for inspection without the consent of the landlord.
Conversely, the consent of the landlord must be obtained before signing a lease contract or after the lease period begins, and consent from the landlord is required even if the deposit is less than 10 million won.
If the property is viewed without the consent of the lessor, the tax office will notify the lessor of the fact that the lessee has viewed it.
In the case of national taxes, you can request to view unpaid taxes by visiting the tax office (civil service office) and request a view of unpaid national taxes.
If you have received consent from the landlord, you can fill out the application for inspection of unpaid national taxes, etc. and then submit a copy of the landlord’s ID card and the applicant’s ID card. If you apply without consent, you can submit the rental agreement and the applicant’s ID card (resident registration card, driver’s license, passport, etc.).
However, the applicant can only inspect the application on-site and cannot issue, copy, or photograph it.
Local taxes can be applied for by visiting the tax department of the city, county, or district office, and the tenant’s family members and corporate employees can also apply for inspection.
In addition, a partial amendment to the Housing Lease Protection Act to prevent damage from rental fraud was also passed in the plenary session of the National Assembly on the 30th of last month.
The revised content imposes an obligation on the lessor to present senior lease information and tax payment certificate to the lessee when concluding a lease contract.
If you have to move out without receiving the deposit after the lease contract expires, the lease registration has been revised so that the lease registration can be completed quickly even before the landlord is notified of the decision to apply for the lease registration order to maintain the right to resist.
If seniority information and tax payment information are provided when signing a lease, the tenant does not have to go through the hassle of viewing the landlord’s unpaid tax information.
Although it is helpful in preventing jeonse fraud, it is also disappointing. Even after you move and the lease period begins, you must be able to confirm tax delinquency without the consent of the landlord even if the deposit is less than 10 million won.
Also, if the homeowner is notified of the fact that it has been viewed without consent, does it really meet the purpose of the system?
Even if it is viewed without consent, I feel uneasy if the landlord is notified of the fact.
Protection of the landlord’s personal information is of course important, but the property rights of the tenant who entrusted the deposit, which is all of his property, are more important than the personal information of the landlord who has delinquent on taxes. Just don’t shout out the landlord’s personal information and don’t pay taxes.
I feel this again, but it is cumbersome and difficult. If it is a policy for the common people, it would be good to make it easy, simple, and efficient.
How convenient and good would it be if we improved the electronic contract system at the time of contracting by linking the Lease Protection Act, the National Tax Collection Act, and the Licensed Real Estate Agent Act to automatically check the lessor’s unpaid tax information after completing the electronic contract?
/ Kim In-man, Director of Real Estate Economic Research Institute
※ External contributions may differ from the editorial direction of this magazine.
[Shin-A Ilbo]
