부동산심리학의 이론적 접근

이창석 ( Lee Chang Seok ) 한국부동산학회 2003 不動産學報 Vol.20 No.-

1. CONTENTS (1) RESEARCH OBJECTIVES This study aims to establish a theoretical foundation for real estate psychology to utilize the transaction activity of real estate. (2) RESEARCH METHOD To achieve the research objectives, this study reviews and analyzes the psychological literature related to the real estate and develops a conceptual model of the real estate psychology to analyze the transaction activity of real estate. (3) RESEARCH RESULTS This study develops a conceptual model for the real estate psychology. This model is based on the relationship between the human and the real estate. It tries to explain how individuals act on the environment of real estate. 2. RESULTS Due to the changing environment of real estate market and various demands, the traditional analyses focused on the quantity of real estate have revealed analytical problems. Thus, this study suggests the real estate psychology focused on the human factors as a theoretical approach to explain the real estate market.

부동산거래관련법의 이론적 접근

정신교(Jeong, Shin Kyo),이창석(Lee, Chang Suck) 한국부동산학회 2011 不動産學報 Vol.44 No.-

1. CONTENTS (1) RESEARCH OBJECTIVES The transaction in the real estate is the legal act that occurs on the real estate right. The objective of this study is to examine the public regulations and the laws on the real estate transaction, and to review the their contents. (2) RESEARCH METHOD To achieve the research objective, this study performed the literature review. The literature included related books, papers and government publications. (3) RESEARCH FINDINGS The results of this study indicated the significance and classification of the real estate, the background of the regulations on the real estate transactions and the theoretical approaches on the laws of real estate. 2. RESULTS The imposing the certain restrictions on the real estate transactions is to raise the unstable effects of land transactions, and is to intended to operate the real esate preferably. The details of the public regulations on the real estate include the various special laws on the real estate and government supervision and licensing/permission. The judicial regulations on the real estate transactions include civil laws and various special civil laws. Above all, the most important one in the real estate transactions is that a harmony should be preceded between the public and private parts. To do so, while ensuring the private autonomy on the real estate transactions, the public regulation should be supplemented.

부동산정보산업의 실태파악을 통한 제도개선방안 연구

김인섭(Kim In Seob),윤정득(Youn Jung Duck),최민섭(Choi Min Seub) 한국부동산학회 2007 不動産學報 Vol.30 No.-

  1. CONTENTS<BR>  (1) RESEARCH OBJECTIVES<BR>  This study was intended to present the direction for scientization, standardization and specialization of real estate to reduce the information gap between the weak sector and the strong sector through smooth information distribution and advance real estate information.<BR>  (2) RESEARCH METHOD<BR>  This study categorized the business firms related to real estate on the classification criteria sucb as comprebensive real estate information (www.rankey.com), real estate portal, real estate auction, real estate consulting and the like, selected the business firms currently specializing in online real estate information provlsion services, classified the currently active of the selected business firms offline and decided on the business firms intended for questionnaire research. It conducted the questionnaire research for the current situations concerning the overview of the company, manpower, business, information-oriented, firm support. The questionnaire was distributed to 94 business firms to investigate the real estate information industry, and 30 questionnaires were returned(response rate 31.9%).<BR>  (3) RESEARCH RESULTS<BR>  The purpose of this study was to probe the countermeasure for the opening of the market through investigation and analysis of the current situation of the domestic real estate information industry, identify the realities of distorted and provided real estate information service and the problem of real estate information and make an empirical analysis of what real estate information business firms worry and anguish about.<BR>  2. RESULTS<BR>  Real estate information business firms are making efforts for their purification of falsification, distortion, exaggeration and collusion on real estate information which is currently becoming the problem but has some limitation in purifying themselves because they are the group pursuing profits to the maximum. It is necessary to provide service on real estate information in currency by real-transaction prices currently provided by government and real estate information provided by the private sector, and the need for the digital cluster and hub is emphasized for this purpose.<BR>  The construction of information database would make a contribution to the stabilization of real estate prices by raising the its a vailability. In relation to prior inspection of real estate information, each private business firm makes an autonomous inspection of it, and then government is willing to inspect relevant information and support true information. Those concerned are strictly to blame for false information.<BR>  And it is necessary to reinforce competitiveness, defend the domestic real estate market and provide clean real estate inform ation for people through support and CuItivation of real estate information business firms in preparation for the opening of the market as well as regulation on the real estate information business firm. In addition, to survive in competition with foreign firms, domestic private firms should make spontaneous efforts.

부동산기획의 이론적 접근

이창석 ( Lee Chang Seok ) 한국부동산학회 2004 不動産學報 Vol.22 No.-

1. CONTENTS (1) RESEARCH OBJECTIVES This study aims to establish a theoretical foundation for real estate planning to utilize the transaction activity of real estate. (2) RESEARCH METHOD To achieve the research objectives, this study reviews and analyzes the planning literature related to the real estate and develops a conceptual model of the real estate planning to analyze the transaction activity of real estate. (3) RESEARCH RESULTS This study develops a conceptual model for the real estate planning. This model is based on the relationship between the human and the real estate. It tries to explain how individuals act on the environment of real estate. 2. RESULTS The main purpose of this study is to establish a theoretical foundation for real estate planning to utilize the transaction activity of real estate. Based on the literature review, this study develops a conceptual model of the real estate planning for analyzing the transaction activity of real estate. This model is based on the relationship between the human and the real estate. It tries to explain how individuals act on the environment of real estate. The results of the study imply that the human is an important factor to explain the real estate market.

부동산 시장 변화에 따른 부동산 광고의 과제

김순덕(Kim, Soon Deok),이창석(Lee, Chang Suck) 한국부동산학회 2010 不動産學報 Vol.41 No.-

1. CONTENTS (1) RESEARCH OBJECTIVES The purpose of this study was to examine the shifts of the real-estate market and real-estate advertisement in the past ages in a bid to suggest how to advertise real estate in line with change of the market. (2) RESEARCH METHOD Relevant literature was reviewed to investigate general ad theories, the characteristics of the real-estate market and real-estate advertisement In each era. (3) RESEARCH FINDINGS It's found that there should be a shift In the direction of real-estate advertising in order to respond to changes in a more positive and active manner. 2. RESULTS In order to cope with the change of the real-estate market marked by the operung of it and diversified real-estate finance, real-estate ad should provide accurate and impartial information for consumers to make a rational decision making, and the kinds of ad strategies that could help consumers have the right understanding and seek their cooperation are mandatory.

가업승계기업의 부동산 보유비중과 조세회피에 관한 연구

윤유진,이현아 한국세무학회 2021 세무와 회계저널 Vol.22 No.6

This study investigates the level of tax avoidance of family business succession companies with a high ratio of real estate in their asset. This study also investigates the difference in the level of tax avoidance before and after succession of these firms. For firms with a high ratio of real estate, the net asset value is likely to increase significantly due to the revaluation of real estate following the application of a supplementary evaluation method for family business succession, leading to an increase in their tax burden. Thus, we expect that there will be a difference in the level of tax avoidance between firms with a high ratio of real estate and firms with a low ratio of real estate. In addition, we expect that there will be a difference in the level of tax avoidance before and after succession for firms with a high ratio of real estate because their incentives of tax avoidance decrease after family business succession. We test our hypotheses using a sample of 60 firm-year observations of external audit firms whose family business succession took place from 2010 to 2015 and whose follow-up management is in progress as of 2019. Our findings can be summarized as follows. First, among family business succession companies, firms with a high ratio of real estate have a higher level of tax avoidance than firms with a low ratio of real estate. Second, for firms with a high ratio of real estate, the level of tax avoidance after family business succession is lower than the level of tax avoidance before family business succession. In addition, this study analyzes the level of earnings management of family business succession companies with a high ratio of real estate. The results of the analysis show that there is no significant difference in the level of earnings management level between firms with a high ratio of real estate and firms with a low ratio of real estate. It is also found that there is no significant difference in the level of earnings management for firms with a high ratio of real estate before and after family business succession. This confirms that the level of tax avoidance of firms with a high ratio of real estate is affected by the increased tax burden due to the application of the supplementary valuation method, as predicted, rather than by the earnings management. 본 연구는 부동산 보유비중이 높은 가업승계기업의 조세회피 수준과 승계 전․후의 조세회피 수준 차이에 대해 실증 분석하였다. 부동산 보유비중이 높은 기업의 경우, 가업승계를 위하여 보충적 평가방법을 적용하면 부동산의 재평가로 인하여 순자산가치가 급격하게 상승한다. 따라서 가업승계기업 중 부동산 보유비중이 높은 기업은 낮은 기업에 비하여 조세부담이 높아져 조세회피 수준에 차이가 있을 것으로 예측된다. 또한, 부동산 보유비중이 높은 기업은 가업승계 후 이러한 조세회피 유인이 감소함에 따라 조세회피 수준이 승계 전과 차이가 있을 것으로 예측하였다. 본 연구는 2010년부터 2015년도까지 가업승계가 이루어지고 2019년도 기준으로 사후관리가 진행 중인 비금융업 외감법인을 대상으로 조세회피 수준을 분석하였으며, 분석 결과는 다음과 같다. 첫째, 가업승계기업 중 부동산 보유비중이 높은 기업은 부동산 보유비중이 낮은 기업에 비하여 조세회피 수준이 높은 것으로 나타났다. 둘째, 부동산 보유비중이 높은 가업승계기업의 조세회피 수준은 가업승계 이후 감소하는 것으로 나타났다. 추가 분석으로 부동산 보유비중이 높은 가업승계기업의 이익조정 수준과 승계 전․후의 이익조정 수준을 검증한 결과, 가업승계기업 중 부동산 보유비중이 높은 기업과 부동산 보유비중이 낮은 기업의 이익조정 수준에 유의한 차이가 없는 것으로 확인하였다. 또한, 부동산 보유비중이 높은 가업승계기업의 이익조정 수준은 가업승계 전․후에 차이가 없는 것으로 나타났다. 이는 부동산 보유비중이 높은 가업승계기업의 조세회피 수준이 이익조정과 무관하며, 예측했던 바와 같이 가업승계를 위한 보충적 평가방법의 적용으로 인하여 높아진 조세부담으로 인한 것임을 보이고 있다. 본 연구의 결과는 부동산 보유비중이 가업승계기업의 조세부담과 관련이 있으며, 조세회피와 관련된 의사결정에 영향을 미치고 있음을 확인했다는 점에서 의의가 있다. 가업승계로 인한 조세부담은 납세의무 이행을 위한 유동성을 확보하기 위한 현금 유출과 생산성 저하로 이어질 수 있기 때문에 원활한 가업승계를 위하여 해결해야 하는 중요한 문제이다. 따라서 본 연구의 결과는 안정적인 가업승계를 위한 도움이 되는 자료로 활용될 수 있으며, 가업승계에 많은 관심을 가지고 다양한 이해관계자들에게 유용한 정보를 제공할 것으로 기대하는 바이다.

2020년 부동산세제의 동향과 평가

오승규 한국부동산법학회 2020 不動産法學 Vol.24 No.3

부동산세제란 실정법상 정의되지는 않았지만, 부동산을 과세대상으로 하여 부과되는 세금에 관한 제도라고 볼 수 있다. 부동산세제는 부과주체에 있어서 국세와 지방세에 걸쳐 다양하게 작동하고 있다. 그 범위에서도 부동산의 취득・양도・임대 등의 거래에 관한 세제와 부동산의 보유에 관한 세제 및 부동산의 상속・증여에 관한 세제로 세분화될 수 있다. 대한민국에서 부동산이 차지하는 특수한 의미 때문에 부동산세제 역시 정책에 따라 숱한 변화를 겪어왔다. 2020년에는 주택시장의 안정을 위하여 대폭 개정이 있었다. 2020년 세제 변화의 특징은 수요 억제를 위한 취득세 강화와 매도를 유발하기 위한 양도소득세 및 종합부동산세 강화로 요약할 수 있다. 부동산세제의 흐름은 다주택자에 대한 과세를 강화하는 방향으로 가고 있다. 공급 부족으로 가격이 상승한 문제점을 다주택자에 대한 중과세를 통해 매도를 압박하는 것이다. 이는 부동산세제가 조세 본래의 목적인 재원조달이 아니라 부동산정책의 수단 특히 가격안정수단으로서의 의미로 사용되고 있다는 것을 보여준다. 정책목표의 정당성을 인정하지만, 그 수단의 채택에 있어서는 전적인 동의를 하기가 어렵다. 공공재로서의 성격을 감안하더라도 엄연히 시장거래 대상인 부동산에 대하여 공급 정책과 금융 정책 등 선순위여야 할 정책들보다는 보충적 성격의 세제 정책을 과다하게 사용하였다는 비판을 면하기 어렵다. 보유세와 거래세의 균형도 맞지 않아서 문제이다. 우리나라는 보유세에 비해 거래세의 비중이 OECD 국가 중 높은 것으로 평가되고 있어 이에 대한 조정이 요구됨에도 불구하고 취득세를 손쉽게 상향하는 수단을 사용한 것은 대증요법적 발상이 아닐 수 없다. 매도를 유도하려고 하면서도 양도세를 강화한 것 역시 정책목표와 조화를 이루지 못하고 있다는 문제점이 있다. 향후 합리적인 제도 개선 방향을 모색해야 한다. Although the real estate tax system is not defined in the actual law, it can be seen as a system for tax imposed on real estate as a taxable matter. The real estate tax system operates in various ways across national and local taxes for the imposing entity. Even within that scope, it can be subdivided into a tax on transactions such as acquisition, transfer, and lease of real estate, a tax on possession of real estate, and a tax on inheritance and gift of real estate. Due to the special meaning of real estate in Korea, the real estate tax system has also undergone a number of changes according to policies. In 2020, a major revision was made to stabilize the housing market. The characteristics of the 2020 tax change can be summarized as strengthening acquisition tax to suppress demand and strengthening capital gains tax and comprehensive real estate tax to induce selling. The trend of the real estate tax system is in the direction of strengthening the taxation of multi-homeowners. The problem of rising prices due to supply shortages is to pressure the sale of multi-homeowners through heavy taxes. This shows that the real estate tax system is not used as a means of financing, which is the original purpose of tax, but as a means of real estate policy, especially as a means of price stabilization. Although the policy objectives are justified, it is difficult to give full agreement on the adoption of the measures. Even considering its nature as a public good, it is difficult to avoid criticism for excessive use of supplementary tax policies rather than policies that should be prioritized, such as supply policies and financial policies, for real estate that are subject to market transactions. This is a problem because the balance between the holding tax and the transaction tax is also not right. In Korea, the proportion of transaction tax compared to ownership tax is evaluated to be higher among OECD countries, and it is a symptomatic idea to use a means to easily raise the acquisition tax despite the need for adjustment. There is a problem that the strengthening of the transfer tax while trying to induce selling is not in harmony with the policy goals. In the future, it is necessary to find a reasonable way to improve the system.

주요 경제·사회적 요소가 부동산 가격에 미치는 영향력에 관한 연구

이종규(Lee, Jong-Kyu) 한국부동산정책학회 2011 不動産政策硏究 Vol.12 No.2

There are various ways of forecasting methods on real estate market and price in korea. First, there is forecasting methods by fundamental concept of real estat. Second, there is forecasting methods by experience of the past. Third, there is forecasting methods depend on present condition of demands and supplies. Fourth, there is forecasting methods depend on develope process of real estate policies. Fifth, there is forecasting methods depend on changes of key factors of economical & social factors that affects real estate price Of these methods, this study has predicted changes of the future real estate price through changes of key factors economical & social factors that affects real estate price. and choose key economical & social factors that is populations, householder, economic growth, consumer price inflation, currency issuance, and interest rates. There are certain rules between these factors & real estate price. The consequence is that it is proportionate relationship between changes of populations, householder, economic growth, consumer price inflation, curressuance and real estate price but it is in inverse proportion betweem interest rates and changes of real estate price. Therefore, if the factors of populations, householder, economic growth, consumer price inflation, curressuance increase, real estate price will decrease. And if interest rates increase, real estate price will decrease. We can predict long and short-Term changes of real estate price on the basis of these rules. This analysis is based on correlation between factors of populations, householder, economic growth, consumer price inflation, curressuance, interest rates and real estate price, and precondition is other factors are constant.

북한의 부동산사용료제도와 시사점

허강무(Heo, Kang-Moo) 한국토지공법학회 2013 土地公法硏究 Vol.61 No.-

북한은 2002년 '7ㆍ1 경제관리개선조치' 이후 시장화가 가속화되고 있다. 모든 부동산이 국가 소유로 되어 있는 북한에서 개인이나 단체 간의 부동산 매매나 임대는 원칙적으로 불가능하다. 그러나 국가의 주택공급 능력이 급격히 떨어지면서 부동산 암거래 시장이 점차 확대되었다. 따라서 북한은 2006년 4월 열린 제11기 최고인민회의 4차 회의에서 전국적인 부동산 조사와 사용료 징수 방침을 밝힌 뒤 당해 연도 예산안에 '부동산사용료'라는 재정수입 항목을 신설했다. 또한 2009년 11월 부동산을 통제하고 열악해진 재정을 확충하기 위한 수단으로 ｢부동산관리법｣을 제정하였다. 총 6장 47조의 ｢부동산관리법｣은 부동산의 매매와 용도 변경, 무단임대를 금지하고, 부동산의 등록과 실사를 의무화하는 동시에 부동산 사용료의 국가 납부를 규정하고 있다. 부동산관리법 제정은 만성적인 재정난에 허덕이는 북한이 부동산 사용료를 적극 징수할 수 있는 발판을 마련한 것으로 보인다. 또한 북한 내 '시장 무질서' 단속 및 기업ㆍ공장의 생산성 강화를 통해 계획통제경제 체제를 확고히 하겠다는 의도로 풀이된다. 본 논문은 북한 부동산 운영 및 부동산사용료 부과실태를 살펴보고, 부동산정책 변화 및 이에 따른 ｢부동산관리법｣의 제정배경과 내용을 소개하고자 한다. 또한 남한의 재산세와 유사한 부동산사용료제도가 도입됨으로 인해 향후 통일 이후 북한 부동산의 처리 문제에 주는 시사점을 도출하고자 한다. Since its adoption of the "July 1, 2002, Economic Management Reform Measure", North Korea's marketization process has been accelerated. In North Korea where all real estate is owned by the government, the sale or rent of real estate by or between individuals and groups is, in principle, not possible. However, the regime's increasing inability to provide housing led to the significant growth in the size of the black market for real estate. As a result, during the 4th session of the 11th Supreme People's Assembly which was held in April 2006, the state revealed its intent to conduct a campaign to assess real estate properties throughout the entire country and establish a system of rent after which "property usage fees" were included in the annual national budget. Furthermore, North Korea enacted a "Real Estate Management Law" in November 2009 as a measure to regulate real estate and expand its deteriorated budget. Consisting of six sub-sections and 47 articles, the "Real Estate Management Law" bans the sale, change of use and unauthorized rental of real estate and places an obligation to register and inspect real estate properties. At the same time, the law also allows the state to collect a "real estate usage fee". It appears that the enactment of the "Real Estate Management Law" is aimed to provide a basis to actively collect real estate usage fees to salvage its chronic financial difficulties. Also, the enactment of the law can be interpreted as North Korea's intent to strengthen the state's control over the socialist economy and over the country by increasing regulation of "disorder in the market place" and improving productivity of its state-controlled companies and factories within North Korea. The purpose of this study is to examine the current conditions of the real estate transactions in North Korea and assessment of real estate usage fees, and introduce the changes to North Korean real estate policies and the legislative background and contents of the resulting "Real Estate Management Law". Further, as North Korea implements the real estate usage fee system which is similar to South Korea's property taxes, this study aims to derive the implications that it will have to issues regarding the administration of North Korean real estate after the unification of the two Koreas.

부동산 권리분석에 관한 이론적 연구

이동찬 ( Lee Dong Chan ) 한국부동산학회 2013 不動産學報 Vol.52 No.-

1. CONTENTS (1) RESEARCH OBJECTIVES This study examined development, brokerage and appraisal and assessment of real estate, and it suggested needs of title analysis of real estate. (2) RESEARCH METHOD The study investigated literature from theoretical point of view of title analysis to discover rules of real estate phenomenon by using scientific material, theses and associated books. (3) RESEARCH FINDINGS In Korea, there existed no official and independent business that could examine real estate title. Parties to a transaction who had primary level of professionalism protected their property right and examined real estate title for safety of the transaction to produce transaction accidents frequently. 2. RESULTS The real estate related activities helped develop not only national economy but also community economy: The title analysis of real estate could prevent various kinds of transaction accidents of individuals and to help improve relations between real estate and men. So, real estate title analysis system at real estate transaction should be made as soon as possible.