Today, in the industrial structure of modern society, the problem of income redistribution more necessary multiple access by the empirical participation and study in department of industrial Engineering throughout perspective of not only cultural sciences but natural sciences The intent of this dissertation is the improvement of article for tax exemption of A house for A family in tax law that distorts income redistribution in our society.

Abstract
 1. 서 론
 2. 이론적 고찰과 현실
  2.1 선행연구
  2.2 현행 조세법상의 실례
  2.3 이론과 현실의 괴리
 3. 결 론
  3.1 실례의 요약
  3.2 개선방안
 4. 참고문헌

• 서영애(대평원세무회계사무소) | Young-Ae Seo
• 강경식(명지대학교 산업경영공학과) | Kyung-Sik Kang