표면적으로는 취득세율 영구 인하에 따른 재원보전이 이유였으나 사회복지분야 재정지출의 급속한 확대에 따른 보전적 성격이 강하였다.
On the surface, the reason was to preserve financial resources by permanently lowering the acquisition tax rate, but the nature of compensation was strong due to the rapid expansion of financial expenditure in the social welfare sector.