고과자의 고과경향에 영향을 미치는 요인에 관한 연구

김종건 연세대학교 대학원 2003 국내석사

과거 98년 외환위기(IMF) 이후 국내 많은 기업들은 연봉제나 성과급 제도 등의 능력주의 인사관리 제도를 도입하면서 종업원의 성과에 대한 평가에 대해 관심을 가지게 되었다. 성과평가 제도가 종업원의 자기발전을 유도하고 임금을 결정하는 아주 중요한 근거가 된다는 점을 부인 할 수는 없지만 아무리 정교하고 합리적인 평가 제도를 갖추고 있더라도 이를 수행하는 고과자의 동기가 공정하지 못하다면 피고과자의 성과는 고과자에 의해 왜곡될 가능성이 높다. 이는 결국 종업원의 사기를 저하시키고 부정적 동기를 유발하여 조직의 성과향상에 치명적인 영향을 미치게 된다. 본 연구는 고과자의 공정한 고과의지가 결국 공정한 고과결과를 생산해 낸 다는 가정 하에 고과자의 두 가지 고과경향에 영향을 미칠 것이라고 예측되는 인사고과에 대한 고과자의 인식들을 살펴보고 이들 관계에 고과검토 제도가 어떠한 역할을 하는지 확인해 보았다. 본 연구의 조사대상은 다양한 조직을 대상으로 해당 조직의 인사고과 제도에 대해 충분히 이해하고 있는 고과권한이 있는 과장급 이상의 관리자들이다. 연구결과 인사고과에 대한 고과자의 인식 중 고과자의 공정한 고과의지에 영향을 미치는 요인은 공정 고과비용 인식, 개인 고과비용 인식, 불공정 고과비용 인식으로 나타났으며 편파 고과경향에 영향을 미치는 요인은 전통적 관행용인과 공정 고과비용 인식으로 나타났다. 또한 평가방법은 평가의 내재적 한계 인식이나 개인 고과비용에 대한 인식에 대한 별다른 영향력이 없는 것으로 나타났다. 부수적으로 고과자의 전통적 관행용인-고과경향간의 관계와 고과 영향력-고과경향간의 관계에 있어서 고과검토 제도의 조절효과도 없는 것으로 나타났다. 본 연구의 시사점은 고과자의 고과경향에 중요한 영향을 미치는 인사고과에 대한 고과자의 인식 중 공정한 고과의지에 영향을 미치는 요인과 편파 고과경향에 영향을 미치는 요인이 동일한 요인으로 구성되어 있지는 않다는 사실이다. 이러한 의미는 인사고과의 공정성을 확보하기 위해서는 두 가지 접근법을 동시에 취하여야 한다는 것을 의미한다. 즉, 인사고과의 공정성을 확보하기 위해서는 고과자의 공정한 고과의지에 영향을 미치는 요인을 강화하면서 동시에 편파 고과경향에 미치는 요인을 제거하거나 감소시켜야 나가야 한다는 것을 의미하는 것이다. While, since the crisis of IMF (International Monetary Fund) in 1998, many domestic companies has introduced a personnel management system of meritocracy such as an annual-salary system or a merit-based wage system, it came to have concern about the evaluation as to an employee's result. It can not be denied a point that result-based performance management becomes a very important basis to induce an employee's self-development and to decide wages, but it is highly possible for an appraisee's result to be distorted if a motive of an appraiser who performs this is not fair, regardless of being equipped with a delicate and rational evaluation system. This ultimately lowers an employee's morale and brings about a negative motive, thereby having fatal influence on enhancing a result of organization. Accordingly, under the assumption that an appraiser's will of fair performance appraisal eventually produces a fair result of performance appraisal, this study tried to examine appraiser's recognition of performance appraisal being forecasted for having an effect on an appraiser's two kinds of tendencies of performance appraisal, and to confirm which role this performance appraisal checking system has in these relations. The survey of this study targets managers with more than the level of a department head who fully understands a performance appraisal of the relevant organization, and has the authority of performance appraisal, targeting a variety of organizations. As a result of this study, in relation to an appraiser's recognition of performance appraisal, it was shown that the factors to influence an appraiser's will of fair performance appraisal included the recognition of fair performance appraisal costs, recognition of individual performance appraisal costs, and recognition of unfair performance appraisal costs, and the factors to influence the tendency of biased performance appraisal included the approval of traditional custom and the recognition of fair performance appraisal costs. Also, the evaluation method was shown not to have particular influence on the recognition of immanent limitation as to an appraiser's evaluation and on the recognition of individual performance appraisal costs. Additionally, in terms of the relation between an appraiser's approval of traditional custom and an appraiser's tendency of performance appraisal, it was shown that there is no effect on regulating a performance appraisal checking system. also, in terms of the relation between the recognition of performance appraisal‘s influence for appraisee and an appraiser's tendency of performance appraisal, it was shown that there is no effect on regulating a performance appraisal checking system. The implication of this study is a fact that, out of an appraiser's recognition of performance appraisal to have important influence on an appraiser's tendency of performance appraisal, the factors to influence a fair performance appraisal will and the factors to influence the biased performance appraisal tendency are not constituted as the same factors. This means that, aiming to secure fairness of performance appraisal, it needs to adopt simultaneously two kinds of approaches. In other words, it requires to beef up the factors to influence an appraiser's fair performance appraisal will, at the same time, to remove or reduce the factors to influence the biased performance appraisal tendency. It is thought that the approach of this method will be able to largely contribute to securing fairness and accuracy of performance appraisal in the aspect of an appraiser.

법원 감정인의 주의의무와 민사책임에 관한 연구

이달순 중앙대학교 대학원 2023 국내석사

In the Korean Civil Procedure Act, the court appraisers have institutional significance to supplement judges’ professional knowledge and experience. The appraisal results have a decisive impact on the outcome of the trial. However, a judge may accept the appraisal results as it is, and the unfair or wrong appraisal results of the court appraiser who has no contractual relationship with the litigant may cause damage to the litigant. In particular, it is necessary to efficiently provide relief to litigants who have suffered long-term damage owing to unjust or inaccurate appraisals by unfair appraisers. In practice, the liability for false or inaccurate appraisal by appraisers is negligible. Denying the liability for damages of an appraiser who is unfaithful, without paying attention to the extent to which it significantly violates the trust of the litigants may lead to the result of neglecting the unreasonable appraisal results. Therefore, in this study, the court appraiser's duty of care and the liability of compensation for damages incurred to the litigants owing to unfair appraisal results were examined. In addition, the liability of providing information by experts who have a contractual relationship with the parties and those who do not was summarized. As a research method, this research was conducted by focusing on the existing literature and precedents. In particular, the appraisal system in general and the appraiser's status and duty of care were examined, and the cases in which appraisal results were excluded from litigation were summarized. The author identified the treatment of appraiser's liability issues in foreign countries, especially in Germany and Japan, and accordingly constructed the appraiser’s liability together with, the theory of liability of appraisers to provide relief to the victims of unfair or inaccurate appraisal. However, considering the doctrine of res judicata, this study primarily intends to analyze the liability of the court appraiser in cases where appraisal results were excluded. Consequently, it was summarized that there is no choice but to claim damage compensation for tort liability by proving the court appraiser's intention or negligence about illegal appraisal and therefore, the study concludes the following. First, the court appraiser is merely an assistant who performs the function of virtually assisting the judge in the judgment by means of evidence. In addition, the State is not liable for compensation for illegal acts by appraisers who are not considered the person entrusted with public affairs. Second, appraisers who assist judges in their judgment are obligated to judge fairly and faithfully in accordance with relevant laws and regulations, and to report accurate and valid appraisal results by applying their expertise and experience to appraisal matters. Third, even if the judge rejects the unfair and unreasonable appraisal results, it is necessary to recognize the appraiser's liability for compensation for damages to the litigants who have suffered for a long time owing to the appraisal results that lost reliability and validity, and to prevent appraisal malpractice. However, in the Korean Civil Law system, it is difficult to solve the problem by applying the theory of contractual liability to the third person as applicable in Germany. In addition, it is necessary to consider that it is not easy to prove the intention or negligence of the appraiser regarding unfair appraisal. Therefore, based on reliance liability, the author constructed the appraiser's liability theory as a solution. According to the Civil Act and the Civil Procedure Act, obligations for protection of reliance for litigants can be derived from the duty of good faith that the court appraiser assumes. In particular, if a litigant requiring protection of reliance claims reliance liability as the cause of damages along with tort liability, the center of the debate in the liability of compensation for damages will be discussed as a requirement for “infringement of reliance” that raises an independent issue in the Civil Procedure Act, which is in the public domain, from “violation of the appraiser's duty of care” in tort liability. It may be easy to prove that the appraiser has neglected his basic duty of care for appraisal matters. Such intention or negligence may result in a significant infringement of the reliance of the litigants. It is reasonable to impose reliance liability on the above appraiser. Along with the question of the concept of “reliance worthy of protection,” the author attempted to analyze in a limited manner, however, further research needs to be conducted in the future. 법원감정인은 증거방법으로서 법관의 지식과 경험을 보충하기 위한 제도적 의의를 지니고 있다. 재판에 보고된 감정결과는 사건의 승패를 좌우할 정도로 결정적인 영향을 미친다. 그런데, 법관이 감정결과를 그대로 받아들일 가능성이 있고, 소송당사자와 계약관계가 있지 않은 법원감정인의 잘못된 감정결과로 인하여 소송관계인에게 손해를 입힌 경우가 문제된다. 특히 불공정한 감정인의 부당한 감정서 때문에 장기간 손해를 입은 소송당사자를 효율적으로 구제할 필요가 있다. 감정인의 허위 감정 내지 감정과오에 대한 책임은 과소한 것이 현실이다. 소송관계인의 신뢰를 현저히 침해할 정도로 불공정하거나 주의를 다하지 않고 불성실한 감정인의 손해배상책임을 부정하는 것은 부당한 감정을 방임하는 결과를 초래할 우려가 있다. 따라서 본 연구에서는 법원감정인의 주의의무와 부당한 감정결과로 인하여 소송당사자에게 발생한 손해배상에 대한 책임을 고찰하였다. 아울러 당사자와 감정에 관한 계약관계를 맺은 전문가와 그렇지 않은 전문가의 정보제공책임에 관하여 정리하였다. 이를 위한 연구방법으로는 기존의 문헌들과 판례를 중심으로 연구하였다. 특히 감정 제도 일반과 감정인의 지위 및 주의의무를 검토하고, 감정결과가 소송에서 배척된 사례를 정리한 후, 감정인의 책임 문제를 외국에서는 어떻게 다루는지 특히 독일과 일본을 중심으로 파악하였고, 전문가책임과 함께 부당감정 내지 감정과오의 피해자를 구제하기 위한 감정인의 책임론을 구성하였다. 다만, 확정판결의 기판력 관점을 고려하여 감정결과가 배척된 사안에서의 법원감정인 책임만을 주된 고찰 대상으로 삼았다. 연구결과, 다음과 같은 결론과 함께 법원감정인에게 위법한 감정을 이유로 감정인의 고의 또는 과실을 증명하여 불법행위에 기한 손해배상을 청구할 수 밖에 없는 것으로 정리하였다. 첫째, 법원감정인은 증거방법으로 법관의 판단을 사실상 보조하는 기능을 수행하는 보조인에 불과하다. 한편, 공무수탁사인에 해당하지 않는 감정인의 위법한 감정활동에 대하여 국가배상책임은 성립하지 않는다. 둘째, 법관의 판단을 보조하는 감정인은 관련 법령에 의하여 신의에 따라 공정하고 성실하게 판단할 의무가 있고, 감정사항에 대하여 전문지식과 경험을 적용하여 정확하고 타당한 감정결과를 보고할 의무가 있다. 셋째, 법관이 부당한 감정결과를 배척하더라도, 신뢰성 및 타당성을 잃은 감정서로 인하여 장기간 고통을 입은 소송당사자에게 감정인의 손해배상책임을 인정하고 감정과오를 예방할 필요가 있다. 그런데, 현행 민법체계에 비추어 독일에서의 제3자 보호효 이론은 이를 적용하여 해결하기는 어렵다. 또한, 부당한 감정에 관한 감정인의 고의 또는 과실 증명이 쉽지 않다는 점을 고려할 필요가 있다. 따라서, 본 연구에서는 그 해결방법으로 신뢰책임을 논거로 제시하고 감정인의 책임론을 구성하였다. 민법 및 민사소송법에 의하여 법원감정인이 부담하는 신의칙상의 의무에서 소송관계인에 대한 신뢰보호의무가 도출될 수 있고, 특히 신뢰보호가 필요한 영역의 피해자가 불법행위책임과 함께 손해배상책임의 원인으로 신뢰책임을 주장하게 되면, 손해배상책임에 있어서 논쟁의 중심축은 불법행위책임에서의 “감정인의 주의의무 위반”에서 공적 영역인 민사소송법에서의 독자적인 문제를 제기하는 “신뢰관계의 침해” 요건으로 논의되고 정리될 수 있다. 감정인이 감정사항에 관한 기본적인 주의의무를 해태한 것은 증명이 용이할 수 있고 신뢰를 현저히 침해한 것으로 귀결지어 감정인에게 그 책임을 지게 함이 타당하다. “보호받을 가치가 있는 신뢰”라는 개념 물음과 함께 본 논문은 약간의 고찰을 시도하였는데, 향후 더 깊이 있는 연구가 필요하다.

조경수의 손실보상 감정평가 개선에 관한 연구

임연홍 全北大學校 2017 국내박사

Plants are the basis for sustainable green growth, and the value of existence and importance of trees including landscape trees can’t be emphasized enough. Therefore, they are precious living things thriving in all sorts of public services, and continuous civil complaints for justifiable compensation of landscape trees are filed. Therefore, the study figures out appraisal methods necessary for compensation for loss appraisal process and lawsuit appraisal of landscape trees, and surveys a group of experts on methods of compensation for loss of landscape trees. Also, the study proposes a standardized formula for normal planting intervals based on target specifications of produced landscape trees. Based on these, a new classification system of appraisal method due to reclassification of landscape trees added to public services shall be established, and has its purpose in gaining a foothold of realistic compensation system due to environmental changes of the times by proposing appraisal standards, and the results are shown below. First, by analyzing terminology usage present in the current landscape tree appraisal, the term landscape tree is more widely used in the market than ornamental trees which is used in the law, and revision is necessary. According to 「Public Service Legislation」, the classification standard of trees (produced landscape trees) intended for sales is ambiguous, the classification standard for medium sized trees and seedlings is abstract, reasonable evaluation methods of landscape trees does not exist, and standards of planting trees do not really exist. Also, reestablishment of significant terminology concept is necessary since the concept for the price of withering plants is uncertain, price concept of proper material has not been proposed, and criteria for withering rate is imperfect. As a result, compensation varies depending on the interpretation of landscape tree appraisers, and a universal and reasonable terminology establishment is urgent, and it is thought to be appropriate to classify seedlings by seedling raising stage, growth period, and product stage. Second, results of analyzing legislation cases related to landscape trees: growing trees of forest land are materials, and apply age of final cutting when reaching harvest, and apply cost of sales loss when they have not reached harvest. Fruit trees are profitable plants with the purpose of producing fruits, and shall be considered as landscape trees if they do not meet economic production goals. When the landscape trees are adult trees, and if they are in a higher density than standard planting intervals, cost of sales loss shall be applied considering time required for commercialization. Third, results of Delphi analysis related to appraisal improvement plan: tree producers are shown to apply and classify appraisal methods using subdivided produced landscape trees (produced landscape trees available for commercialization, landscape trees which have not approached the stage of commercialization, landscape trees in sowing or germination). On the other hand, shrub producers prefer evaluation by planting intervals according to target standard sizes, and appraisers claim that distinct appraisal regulations are necessary as different species have different planting purposes. Fourth, the standard formula of planting intervals according to production target specifications is calculated using root-collar caliper and diameter at breast height, and apply ① standard medium sized trees which have not yet reached commercialization [deciduous tree production goal (R(B) less than 6cm]= (target standard)= [target standard R(㎝)× 15 × 0.7]. ② In case of commercialization (R6~R10)= [target standard R(㎝) × 15 ± 5%], ③ In case of more than R12= [target standard R(㎝) × 15 × 130%] shall be applied. In case of using diameter at breast height ④ In case of commercialization(B6~B10)= [target standard B(㎝) × 20 × 15±5%], ⑤ In case of more than B12= [target standard B(㎝) × 20 × 130%] shall be applied. The formula deduced in order to calculate estimated planting intervals for production goal standards is expect to easily and conveniently apply to the work by target standards when appraisals take place considering planting environment and plant types which is similar to the result of the actual approval standard. Fifth, appraisal methods based on tree classification of compensation for loss are classified according to planted locations. ① landscape trees within a house=[price of arrival at the site + planting cost], ② landscape trees in places such as arboretum=[ management technology of tress + relocation expenses considering scarcity of the trees ③ landscape trees in a place of loads= [landscape tree production cost + work out added price. In case of producted landscape threes ④ landscape trees ready to be commercialized as sales loss, ⑤ and landscape trees not ready to be commercialized shall be calculated by reducing current price of the future investment cost and invested price till commercialization from expected gross income of the target standard. ⑥Landscape trees in sowing and germination stage will be calculated using the current price of the cost used until the point of time for price. Sixth, prearranged plans and preparations must be done thoroughly in order for the act of making a living to continue in the relocated place and minimize the loss of acceptance by having justifiable production to occur with justifiable compensation for the subjects of acceptance among all considerations of landscape tree appraisals. The appraiser shall precisely figure out opinions of the subjects of acceptance for justifiable acts of farming and continuous acts of making a living as to make a fair evaluations. Also, the appraiser’s own regulations shall be abided by, but there is a responsibility to deduce a fair and impartial evaluation among acceptor and subjects of acceptance. Acceptor including the nation, local government, and government-invested institutions shall revise the law to be more detailed and subdivided which accords with the acceptance for the compensation of landscape trees of 「Public Service Legislation」. Especially when accepting land for public purposes, prearranged plan shall be made to make justifiable compensations, and detailed and subdivided approach focusing on the field is requested from the budget establishment process. As mentioned above, future public service’s efficient progress and justifiable compensations of production farms are hoped to be made based on the study results related to improvements of appraisal methods of landscape tree’s compensation for loss. However, producer’s cultivation methods and environments have not been considered since research subjects were limited to partial production farms and appraisers. Also, a lot of controversy is expected regarding the point of view of the appraisers depending on expert experience and knowledge. Continuous further studies are necessary since research period was temporary, and discussions of landscape trees’ quality and opinions of related organizations and research institution have not been collected.

의료소송실무상 감정의 현황 및 개선방향 : 한 의료소송전문 법률사무소의 최근 10년간 사례를 중심으로

진수현 연세대학교 보건대학원 2008 국내석사

감정평가사의 법적 책임에 관한 연구 : 감정평가관련 판례 및 행정제재를 중심으로

김용배 건국대학교 부동산대학원 2009 국내석사

현실에서 감정평가업자의 업무영역은 공적평가, 보상평가, 경매평가, 담보평가 등 매우 다양하며, 일련의 절차에 의해 이루어진 감정평가결과는 국민의 재산권과 밀접한 관련을 가지면서 각종 경제활동에 큰 영향을 미친다. 따라서 감정평가업무의 중요성 때문에 감정평가업자에게는 높은 전문성과 함께 직업윤리 및 신의성실의 의무가 부여된다. 만일 감정평가업자가 고의 혹은 과실로 부당감정을 한 경우 이에 합당하는 법적책임을 물어야 한다. 평가와 관련하여 감정평가업자가 부담하는 법적 책임에는 민사상 책임, 형사상 책임, 그리고 행정적 책임이 있다. 민사상 책임은 전문가책임의 일환으로 감정평가사의 부당감정으로 의뢰인에게 재산상의 손해를 입힌 경우 배상책임을 지는 것이다. 형사상 책임은 감정평가업자가 고의 혹은 중대한 과실로 인해 불법행위를 야기한 경우 지는 것이다. 행정적 책임은 법률에서 정하는 기준을 위배한 경우 지는 징계행위를 말한다. 법원 판례와 징계자료를 통해 감정평가업자의 법적책임에 대한 실태를 조사한 결과, 민사상 손해배상책임은 담보평가에서 주로 발생하는데 손해배상청구액은 평균 5.5억원이고, 손해배상선고액은 평균 2.8억원이었다. 형사상 책임은 감정평가업자가 업무와 관련하여 배임, 사기, 횡령, 뇌물 같은 불법행위에 연계된 경우로서 평균 유죄인정비율은 73.3%로 대단히 높았다. 감정평가업자가 「부동산가격 공시법」을 위반한 경우 설립인가 취소, 업무정지, 자격등록취소, 견책 등의 행정적 책임을 묻게 되는데, 1990년부터 2008년까지 총 1,235건의 제재가 있었다. 이상의 실태분석결과를 참고하여 국제화 시대에 걸맞는 감정평가업자의 위상을 제고하기 위하여 법적책임을 보다 강화하는 제도정비가 필요하다고 판단된다. In reality, the business domain of the appraiser is very diverse such as public appraisal, compensation appraisal, auction appraisal, mortgage appraisal and the like. As the result of appraisal made by a series of procedures is closely related to people's property right, it has a great effect on all sorts of economic activities. Accordingly, the person engaged in appraisal business is given the duty of professional ethics and diligence with high speciality because of its importance. If the appraiser made an unjust appraisal purposely or negligently, he or she should take the legal responsibility corresponding to it. The legal responsibility borne by the appraiser in relation to appraisal includes civil responsibility, criminal responsibility and administrative responsibility. Civil responsibility is for the appraiser to take the responsibility for compensation in case he or she inflict property damage on the client by his or her unjust appraisal as part of the specialist's responsibility. Criminal responsibility is for the appraiser to take responsibility for the illegal acts caused by his or her intention or material negligence. Administrative responsibility is referred to as the disciplinary act that the appraiser should take responsibility for damage in property arising from the violation stipulated in the law. This study attempted to investigate the realities of legal responsibility of the appraiser through the judicial precedents of the court and data on discipline. As a result, it was found that civil responsibility for compensation for damages occurs largely in mortgage appraisal, and the amount claimed of compensation for damages accounted for 550,000,000won on average, and the amount declared of compensation for damages accounted for 280,000,000won. Criminal responsibility is the case that the appraiser commits illegal acts such as misappropriation, fraud, bribery in relation to his or her appraisal job, in which the average percentage of pleading guilty accounted for 73.3%. In case the appraiser breaches the Real Estate Price Disclosure Act, he or she is required to take administrative responsibility such as the cancellation of the business license, business suspension, cancellation of qualification registration, official reprimand and the like, and there were a total of 1,235 official sanctions from 1990 to 2008. Based on the findings of the survey study, it is thought that it is necessary to improve the system that more reinforces legal responsibility in order to raise the phase of the appraiser to fit the age of internationalization.

재개발구역의 정당보상에 대한 실증연구 : 서울특별시 “A” 재개발구역 토지 보상을 중심으로

이 훈 강남대학교 일반대학원 2021 국내박사

This study aimed to analyze empirically whether just compensation that the Constitution stipulates is realized in the field. Article 23(3) of the Constitution stipulates that just compensation must be paid. Individual laws such as ‘Act on Acquisition and Compensation of Land for Public Service’ define the procedure, standards and principles for compensation. Appraisers calculate the amount of compensation according to these regulations. Land owners, forcibly deprived of their property rights in the name of public interests, do not agree to the resulting compensation amount. They don't think it fair, because cannot purchase other property of similar value. For that, they have to move further outside. To find out and analyze the meaning of just compensation, the changes in constitutional regulations, opinions of public law scholars, precedents (Supreme Court, Constitutional Court), and the comparative legislations of major foreign countries were reviewed. In addition, by reviewing the involved procedures, standards, and principles for compensation, we tried to find out whether there are any problematic factors in realizing just compensation. Regarding the exclusion of development profits, Korean theories and precedents establish the exclusion of development profits, but many of the major overseas countries do not exclude all development profits in practice. They compensate for some of them. It seems we need for some supplementation or improvement. As for the selection of appraisers by the project implementer’s, it is necessary to establish a separate and neutral institution or a system in which the Korea Appraisal Appraisers Association grants. The selection of appraisers by the implementer’s can affect the neutrality of the calculation of compensation amount. In the meantime, despite the exclusion of development profits, re-evaluation appraisal to calculate the compensation amount should apply the same evaluation criteria according to the current regulations. According to the results of the empirical analysis, it was found that the level of compensation is approaching the level of the recalculated appraisal amount whenever land expropriatees go through the stage of objection. The meaning of just compensation is ‘ a compensation that is enough for a land exporiatee to keep up similar level of life by purchasing real estate of similar value as before at least in a nearby area.’ In reality, this means market compensation. However, the appraisal amount for compensation is nothing but the market price including development profits. In case of appraisal to calculate the amount of compensation for loss, the standards excluding the development gains are applied following the provisions of the law. Under this circumstances, there may be limitations in calculation the amount of compensation that realizes the meaning of theoretical just compensation. A follow–up study which can fill up the gap between theory and practice to realize just compensation.

부동산가격공시제도의 공법적 과제

이영실 연세대학교 대학원 2020 국내석사

부동산가격공시제도는 시장가치에 부합하는 부동산의 적정가격(適正價格)을 평가‧공시하여 부동산의 적정한 가격형성 및 각종 조세‧부담금의 형평성을 도모하고 나아가 국민경제 발전에 이바지하는 것을 그 목적으로 한다. 그러나 우리나라의 부동산가격공시제도는 각종 조세저항과 기술적 한계로 인하여 1989년 도입 이래 지금까지 낮은 현실화율을 벗어나지 못하고 있으며, 저평가된 공시가격은 세부담의 형평성을 심각하게 저해하고 있는 실정이다. 뿐만 아니라 감정평가사에 의한 조사‧평가와 한국감정원에 의한 조사‧산정으로 양분되어 있는 독특한 조사체계는 공시가격의 부정확성과 유형간 불형평을 야기하고 있으며, 공시가격에 대한 한국감정원의 ‘셀프 검증’ 역시 우리나라 공시제도의 신뢰성을 떨어트리는 주된 원인으로 손꼽히고 있다. 이에 본 글은 부동산 공시가격의 적정성과 신뢰도를 높일 수 있는 제도적 개선방안을 모색함으로써, 궁극적으로는 부동산시장의 안정과 조세형평에 기여하는 것을 주된 목적으로 한다. 아울러 최근 정부의 급격한 공시가격 현실화가 사적 재산권에 대한 지나친 제한이라는 비판이 제기되고 있는바, 헌법상 인정되는 토지공개념의 시각에 입각해 그 재산권 침해 여부를 고찰하고 기본권 제한을 최소화 할 수 있는 공시가격 현실화 방안을 함께 강구한다. 상술한 문제인식 하에 본 글에서 제시한 제도개선 방안은 다음과 같다. 첫째, 현재 「부동산 가격공시에 관한 법률」상 감정평가사와 한국감정원으로 양분되어 있는 표준지공시지가 및 표준주택가격 조사체계를 전문자격자인 감정평가사로 일원화하여 공시가격의 유형간 불형평을 해소하고 정확성을 제고한다. 둘째, 공시가격에 대한 산정과 검증을 한국감정원 직원이 동시에 수행하고 있는 현행의 공동주택가격 검증체계는 전문가에 의한 3단계 검증체계를 명시한 헌법재판소의 입장과 상충되는바, 보다 객관성을 담보 할 수 있는 전문인력을 투입해 공시가격에 대한 신뢰도 및 정확성을 제고할 필요가 있다. 셋째, 토지재산권은 다른 기본권과 비교해 헌법상 강한 사회적 기속성이 인정되는바, 우리 헌법 역시 토지재산권에 대한 공법적 기속을 의미하는 토지공개념을 받아들이고 있다. 따라서 다소 큰 폭의 공시가격의 상향이라고 할지라도 그 수단이 현저하게 불합리하고 불공정하지 않는 한 재산권의 본질적 내용을 침해했다고 판단하기 어렵고, 지금까지 낮은 공시가격으로 훼손되었던 조세정의를 바로잡는다는 측면에서 공시가격 현실화는 불가피한 측면이 있다. 다만 세부담 당사자의 예측가능성을 담보하고 급격한 현실화에 따른 사회적 갈등을 경감하기 위한 최소한의 입법적 조치는 병행되어야 할 것인바, 이를 위해 공시가격을 행정목적에 따라 가감(加減)하여 활용할 수 있도록 하는 가감조정제도의 기능을 보다 강화할 필요가 있다. 부동산은 인간 생활의 기반이 되는 재화로서 이를 국민 일반이 고르게 영위하는 것은 헌법상 사회국가원리의 실현을 위한 중요한 전제라고 할 수 있다. 따라서 지금까지 시장가치를 제대로 반영하지 못한 채 기형적으로 운영되어온 부동산가격공시제도는 그 정상화를 위한 제도개편이 불가피하다 할 것이며, 앞으로도 공시제도의 목적 달성과 발전을 위한 입법‧정책적 연구는 지속되어야 할 것이다. The R eal E state P rice D isclosure System has its objectives on evaluating the price of land and housings to the real market value, setting proper price range and equitable taxations, and contributing to the development of the economy. However, due to various forms of tax resistance and technical limitations, the public price of real estate has always been lower than the market price since the implementation of the system in 1989, which prevents reasonable price settings of the real estate market and damages the tax balance. Moreover, the unique feature of Korea’s research protocols, that private certified appraisers are responsible for evaluation while Korea Appraisal Board (KAB) – a public institution – conducts computation, is causing inequity in official prices, and the insufficient verification process on public housings without experts, known as the ‘self-verification’, is also regarded as one of the major causes that degrade the credibility of the R eal E state P rice D isclosure System. This paper searches for improvements that could increase the adequacy and credibility of the system, and would ultimately strives to contribute for further stabilization of the real estate market as well as equitable taxation. Additionally, through theoretical review of the P ublic Concept of Land Owne rship, the paper will look into the suitability of restricting real estate properties for public purposes. Under the aforementioned issue, the paper proposes three recommendations as follows. The first is to unify the research protocols, of which the duties are currently divided into certified appraisers and the KAB, to resolve inequity among different real estate categories and increase research accuracy. The second is to alter the current public housing verification process, which the KAB deals with both computations and verifications in the present, by inviting experts from the outside, who can guarantee objective verifications, and improve the accuracy and credibility of disclosed price. The third is to strengthen the price-adjusting process on the system and minimize social conflicts caused by the increase of public prices and introduction of the P ublic Concept of Land Ownership. The price-adjusting process is a legal buffer that could ‘adjust’ the public price on demand, which can resolve social discourse followed by the growth of public prices, such as the failure to claim for welfare benefits. However, the present legal system, such as “Laws on Real Estate Price Disclosure” and “Real Estate Compensation Law”, lacks concreteness and has practical limits to effectively utilize the adjustment procedure, hence requires strengthening of its features by legal amendments. The real estate is a basic asset of daily lives, and the evenly distributed appreciation of it would be an important premise for the realization of the social state principles. Therefore, the improvement of the system which had been managed abnormally without properly reflecting the market value is inevitably necessary, and the legal and policy-oriented studies to achieve and improve the R e al E state P rice D isclosure System must be continued.

民事訴訟에서 外部專門家의 役割 : 專門審理委員制度를 中心으로-

손지홍 서울대학교 대학원 2011 국내석사

주택재건축사업의 감정평가 쟁점에 관한 연구

박영균 건국대학교 부동산대학원 2009 국내석사

The current active reconstruction project has led to lots of troubles and its aftermath by generating development profits, by which people concerned have been confronted with each other and the claims on property value have been contradicted. It is the role of appraisers to solve the confrontation, to indicate the standard of the property value, and to provide the guideline to reasonably distribute the development profits. This research aims to inquire into the problems of appraisal, which is required in each step of reconstruction project procedure, and to examine its reform measures to make the appraisal reasonable and impartial. Prior to the analysis into the issues of appraisal, the reconstruction project has been inquired, and the appraisal standard and methods in the reconstruction project have been examined. As the first issue of the reconstruction project appraisal, the problem of price balance between the individual housing and the collective housing, locating in the reconstruction maintenance project district of individual housing, has been investigated. When establishing the management and disposal plan, the owners of individual and collective housing claim that their own appraisal price of the former properties, which is the criterion for distribution of profits, should be higher than another. As a case study about this, the price difference of the collective and individual housing from a case of the individual housing reconstruction appraisals in the metropolitan area, where the reconstruction project was most buoyant, was analyzed. As a result, the prices of the collective housing were higher on the average, however the differential rate with the price of the individual housing was irregular. This was because the regional and individual characteristics were different according to each reconstruction project area, and the conversion price for the land quota, which was used as a standard for comparison, had changed due to the various factors like value of the building price. The second issue is the appraisal at the stage of business operation permission, which is about the disused foundation facilities. It, particularly, is true that there is denunciation about whether to consider the sites like highway as ground or road at the time of appraisal. In this research, it has been concluded that it would be proper to consider it as road, in accordance with the appraisal principles. It has been also stressed that it should be negated to appraise it below one third of the nearby estate price according to the conventional practice, and it should be appraised under the consideration about the road proportion and conditions for location, on the standard of the average conditions in the neighboring area. Thirdly, the timing of the appraised price in the case of cash payoff has aroused disputations. There have been different opinions on it, however, it would be proper to set the completion date of price examination as the standard, if any special time has not been clarified. It is because the purpose of the cash payoff system is based on the agreement between the people concerned. Finally, since the timing of the appraised price for corporation tax report is differently applied to redevelopment and reconstruction project, the redevelopment project has relatively suffered damage. It, thus, would be required to approve the notice date of disposal permission, which is the nearest date from the trust registration of reconstruction project, as the time for investment in kind. It is hoped that, through this research, the coherent and objective appraisal standards would be settled down, and thus the interests of the individuals in the reconstruction association would be meditated reasonably and the business would be operated smoothly. 최근 활발하게 진행되고 있는 재건축사업은 개발이익을 발생시키면서 사업의 시행단계별로 이해관계자가 대립하고 재산가치에 대한 주장이 서로 상충되어 많은 어려움과 후유증을 유발시키고 있다. 이러한 이해관계의 대립을 해소하고 재산가치의 기준을 제시하며 사업의 시행으로 발생한 개발이익을 합리적으로 배분하는 기준을 제공하는 것이 바로 감정평가의 역할이다. 본 연구는 이러한 배경 하에 보다 합리적이고 공정한 감정평가가 되도록 재건축 정비사업 절차의 각 단계에 따라 필요로 하는 감정평가 중 쟁점이 되고 있는 내용 및 문제점을 고찰하고 그 개선책을 연구하는데 목적이 있다. 감정평가 쟁점에 대한 연구에 앞서 재건축사업에 대한 일반적 고찰과 재건축사업의 감정평가 기준 및 방법에 대해 알아보았다. 재건축사업의 감정평가 쟁점으로서 첫 번째, 최근 활발하게 진행되고 있는 단독주택 재건축정비사업구역내에 소재하는 공동주택과 단독주택간의 가격균형문제에 관해 연구하였다. 관리처분계획수립 시 개발이익 배분의 기준이 되는 종전자산 가치에 대해 단독주택 소유자들과 공동주택 소유자들은 서로 자신의 감정평가가격이 높아야 한다고 주장한다. 이에 대한 연구로서 가장 재건축사업이 활발하게 진행되었던 시기의 수도권 내 대표성을 가지는 단독주택 재건축감정평가 사례를 선정하여 공동주택과 단독주택의 가격차이를 분석하였다. 그 결과 평균적으로는 공동주택의 가격이 높게 나타났으나, 단독주택가격과의 격차율은 일정하지 않았다. 이는 각 재건축사업단지별로 지역적 특성과 개별적 특성이 다르기 때문이었으며 비교기준으로 삼았던 토지지분 환산단가가 건물가격의 비중 등의 여러 요인에 따라 달라졌기 때문이다. 둘째로, 사업시행인가 단계에서의 감정평가 쟁점은 용도폐지되는 정비기반시설에 대한 감정평가이다. 특히, 이중에서 공도 등의 부지에 대한 감정평가 시 이용상황을 대지로 볼 것인지, 도로로 볼 것인지에 대한 논란이 있는 바, 본 연구에서는 현황평가주의에 따라 도로로 보는 것이 타당하다고 판단하였다. 또한 이에 대한 감정평가 시 종래 관행에 따라 인근 토지가격의 1/3이내의 가격으로 평가하는 것을 지양하고 인근지역의 표준적 이용상황을 기준으로 도로율과 위치조건을 감안하여 평가해야 함을 강조하였다. 셋째로 현금청산 시 처리기준이 되는 감정평가에 있어서 감정평가 가격시점이 논란이 되고 있다. 이에 대해 여러 견해가 있지만 현금청산제도의 입법취지가 당사자 간의 협의를 원칙으로 하는 것이므로 가격시점이 명시되어 있지 않다면 감정평가에 관한 규칙에 따른 가격조사 완료일을 기준으로 하는 것이 시가평가의 원칙에도 부합한다고 할 것이다. 마지막으로 법인세신고를 위한 감정평가가격시점이 재개발사업과 재건축사업이 달리 적용되고 있어 재개발사업이 상대적으로 손해를 보고 있다. 따라서 재건축사업의 신탁등기일과 가장 근접한 시점인 관리처분인가고시일을 현물출자시기로 인정해 주어 형평성을 잃지 않도록 해야 할 것이다. 본 연구를 통해 일관성과 객관성이 유지될 수 있는 평가기준들이 정착되어 재건축조합원 개개인의 이해관계가 합리적으로 조정되고 원활한 사업시행이 이루어질 수 있기를 기대한다.

人事考課制度의 改善을 위한 實證的 硏究

이성출 全北大學校 經營大學院 1985 국내석사

Performance appraisal takes a vital role in the modern personnel management. It reflects the changes in the employees' status of the modern enterprises. Along with the changes in the viewpoint about personality and relation between man and organization, the function of performance appraisal shifts its priority from rating to motivation and development of potentialities. In this study, firstly, theories and related techniques will be roughly introduced. The theoretical study is useful for giving shape to the problems that can be found in the process of carrying out the performance appraisal. Secondly, the following chapter includes the outcomes from the survey of existing personnel management systems especially facts about performance appraisal-in Korean 20 leading enterprises. Thirdly, practical models already developed will be studied as a guideline for reshaping my ideal model. Finally, I can present improved model that comes from comparing realities with theories and considering the surroudings around Korean enterpries. Before suggesting the improved programs, some premises will be proposed. Those premises are so deeply concerned with whole personnel management system that the vital role of performance appraisal can be reconfirmed. The main context of the improved program is as follows. a, increasing validities in adopting process b, complete job classification and concrete job analysis c, bidemensional appraisal ; performances and capabilities d, rationalization of appraising procedures ; MBO, self appraising e, downward delegation of authorities related to personnel management f, ample opportunities for self-development g, recognizing the relative importance of seniority This program will not be applicable for all enterprises but helpful for confirming the gravity of performance appraisal in the modern personnel management.