The difference between the standard market price and the market price as a way to improve tax portal and leakage due to unrealistic the conversion of the base market value to the market it is imperative to secure tax revenue sources and function as income redistribution.

Abstract
 1. 서 론
 2. 본 론
 3. 결 론
 4. 참고문헌

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