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<P class=바탕글 style="TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 32pt; FONT-FAMILY: 굴림체; mso-ascii-font-family: 굴림체; mso-hansi-font-family: 굴림체">목차</SPAN></P>
<P class=바탕글><SPAN style="FONT-SIZE: 16pt; FONT-FAMILY: 굴림체; mso-ascii-font-family: 굴림체; mso-hansi-font-family: 굴림체">Ⅰ. 서론</SPAN></P>
<P class=바탕글><SPAN style="FONT-SIZE: 16pt; FONT-FAMILY: 굴림체; mso-ascii-font-family: 굴림체; mso-hansi-font-family: 굴림체">Ⅱ. 종합부동산세</SPAN></P>
<P class=바탕글><SPAN style="FONT-SIZE: 16pt; FONT-FAMILY: 굴림체; mso-hansi-font-family: 굴림체; mso-fareast-font-family: 굴림체">1. 종합부동산세의 정의 </SPAN></P>
<P class=바탕글><SPAN style="FONT-SIZE: 16pt; FONT-FAMILY: 굴림체; mso-hansi-font-family: 굴림체; mso-fareast-font-family: 굴림체">2. 종합부동산세의 입법목적</SPAN></P>
<P class=바탕글><SPAN style="FONT-SIZE: 16pt; FONT-FAMILY: 굴림체; mso-hansi-font-family: 굴림체; mso-fareast-font-family: 굴림체">3. 종합부동산세의 기능</SPAN></P>
<P class=바탕글><SPAN style="FONT-SIZE: 16pt; FONT-FAMILY: 굴림체; mso-hansi-font-family: 굴림체; mso-fareast-font-family: 굴림체">4. 종합부동산세의 연혁</SPAN></P>
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<P class=바탕글><SPAN style="FONT-SIZE: 16pt; FONT-FAMILY: 굴림체; mso-ascii-font-family: 굴림체; mso-hansi-font-family: 굴림체">Ⅲ. 외국의 사례</SPAN></P>
<P class=바탕글><SPAN style="FONT-SIZE: 16pt; FONT-FAMILY: 굴림체; mso-hansi-font-family: 굴림체; mso-fareast-font-family: 굴림체">1. 미국</SPAN></P>
<P class=바탕글><SPAN style="FONT-SIZE: 16pt; FONT-FAMILY: 굴림체; mso-hansi-font-family: 굴림체; mso-fareast-font-family: 굴림체">2. 일본</SPAN></P>
<P class=바탕글><SPAN style="FONT-SIZE: 16pt; FONT-FAMILY: 굴림체; mso-hansi-font-family: 굴림체; mso-fareast-font-family: 굴림체">3. 대만</SPAN></P>
<P class=바탕글><SPAN style="FONT-SIZE: 16pt; FONT-FAMILY: 굴림체; mso-hansi-font-family: 굴림체; mso-fareast-font-family: 굴림체">4. 영국</SPAN></P>
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<P class=바탕글><SPAN style="FONT-SIZE: 16pt; FONT-FAMILY: 굴림체; mso-ascii-font-family: 굴림체; mso-hansi-font-family: 굴림체">Ⅳ. 종합부동산세의 헌법재판소 판결</SPAN></P>
<P class=바탕글><SPAN style="FONT-SIZE: 16pt; FONT-FAMILY: 굴림체; mso-hansi-font-family: 굴림체; mso-fareast-font-family: 굴림체">1. 판결</SPAN></P>
<P class=바탕글><SPAN style="FONT-SIZE: 16pt; FONT-FAMILY: 굴림체; mso-hansi-font-family: 굴림체; mso-fareast-font-family: 굴림체">2. </SPAN><SPAN style="FONT-SIZE: 16pt; FONT-FAMILY: 굴림체; mso-ascii-font-family: 굴림체; mso-hansi-font-family: 굴림체">주요 쟁점에 대한 합헌론과 위헌론</SPAN></P>
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<P class=바탕글><SPAN style="FONT-SIZE: 16pt; FONT-FAMILY: 굴림체; mso-ascii-font-family: 굴림체; mso-hansi-font-family: 굴림체">Ⅴ. 문제점 및 개선방안</SPAN></P>
<P class=바탕글><SPAN style="FONT-SIZE: 16pt; FONT-FAMILY: 굴림체; mso-hansi-font-family: 굴림체; mso-fareast-font-family: 굴림체">1. 문제점</SPAN></P>
<P class=바탕글><SPAN style="FONT-SIZE: 16pt; FONT-FAMILY: 굴림체; mso-hansi-font-family: 굴림체; mso-fareast-font-family: 굴림체">2. 개선방안</SPAN></P>
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<P class=바탕글><SPAN style="FONT-SIZE: 16pt; FONT-FAMILY: 굴림체; mso-ascii-font-family: 굴림체; mso-hansi-font-family: 굴림체">Ⅵ. 결론</SPAN></P>
<P class=바탕글><SPAN style="FONT-SIZE: 16pt; FONT-FAMILY: 굴림체; mso-ascii-font-family: 굴림체; mso-hansi-font-family: 굴림체">Ⅶ. 참고문헌</SPAN></P>
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