영국의 개발이익 환수제도에 관한 연구 = A Study on the Betterment Recapture System in UK

국문 초록 (Abstract)

개발이익의 사회적 환수는 부동산에 대한 투기를 억제하고 부의 형평 및 재분배를 통하여 사회적 정의를 실현할 수 있다는 점에서 상당한 의의를 갖는다. 영국도 지난 수십년 동안 개발부담금(1945년), 개발과징금(1967년), 개발토지세(1976년) 등 개발행위로 인하여 발생하는 개발이익의 환수하기 위하여 다양한 노력을 해왔다. 토지와 관련된 영국의 개발이익 환수체계를 살펴보면, 일반세수 확보를 위한 과세, 개발이익의 환수를 위한 과세, 기반시설설치를 위한 비용부담으로 나누어볼 수 있다. 현재 영국에서 개발이익 환수를 위한 주요제도로는 자본이득과세와 기반시설설치 비용부담이 남아있다. 2004년 영국은 계획및수용에관한법률의 제정을 통하여 종래 개발사업자와의 협정(planning gains/planning obligation)에서 발생하는 문제점을 시정하고 보다 합리적인 기반시설비용부담을 도모하기 위하여 선택적 개발부담금제도를 도입하는 등 개발이익의 직접적인 환수보다는 개발행위에 따른 기반시설을 확보하기 위한 개발이익의 사회적 환원에 대한 관심이 높아지고 있다.본 연구에서는 개발이익 환수를 위해 노력해 온 영국의 경험을 살펴보고, 최근 영국 계획법제의 변화 및 우리법제와의 비교검토를 통해 향후 개발이익과 관련해서 우리가 나아가야 할 방향에 대한 시사점을 도출해 보기로 한다.

다국어 초록 (Multilingual Abstract)

Recouping betterment from land is important for the community to prevent real estate speculation and also to pursue social justice by redistributing equity and wealth which are created by the community as a whole.
England has adopted a series of betterment recapture system to recoup “betterment” from development activities since World War Ⅱ, including Development Charges in 1945, Betterment Levy in 1967, and Development Land Tax in 1976.
Three strands may be discerned in the history of the betterment recapture system in UK : land tax gathering for public revenue purposes, development value recapture for the benefit of the community, and the recoupment of infrastructure costs. Of these three strands, capital gains tax and planning obligations for infrastructure are currently in place.
The development planning and control provisions of UK’s Planning and Compulsory Purchase Act(2004) may provide some implications to the development industry, planning authorities and the community. These changes will provide options for developers to choose either a fixed tariff or the existing method of negotiating planning obligations.
This paper studies the experience and changes of the betterment recapture system of UK, and their current situation on planning legislation for the recoupment. It suggests policy directions for the improvement of Korean betterment recapture systems.

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