주택가격공시제도에 관한 연구 = A Study on the Public Notification System of Housing Price

국문 초록 (Abstract)

영문초록:The Korean Civil Law requires that real estate is traditionally divided into such independent objects as land and building and the accompanying appraisal system and the like has been developed. This distinction of land and building is reflected in the public appraisal system such as taxation and the like. And the public announced land price is applicable to land and the standard market price is applicable to building, in which process the appraisal and public announcement of the real estate price has made people confused about the public announcement system as each government agency use it according to its purpose of administration. In spite of the trading practice that land and building are traded an masse in the real estate market, each government agency has failed to reflect real transactions properly by make a separate appraisal of land and building. Nevertheless, the practice of adopting the appraised result as a standard of assessment and imposing taxes on real estate has derogated from tax equity and the trust in tax. The housing price public-announcement system refers to the standard housing price that the minister of Construction and Transportation publicly announces through the investigation and appraisal of the housing price for the public and administrative purpose such as taxation and the individual housing price that mayors and the like determine and publicly announce through the comparison of the characteristics of individual housing and comparable standard housing based the standard housing. The housing price public-announcement system is to make a collective appraisal of the prices of standard housing on the basis of the real market price and impose taxes on this basis. This could achieve tax equity and enhance the efficiency of the public announcement system by unifying the housing price appraisal system into the Ministry of Construction and Transportation. The housing price public-announcement system has the following problems:First, the characteristics of housing have some limitation in reflecting the difference in housing prices. Second, there is a problem in the efficiency of business as the schedules for investigation of the standard housing and existing public announced land-price standard lots are overlapping. Third, there is a problem of propriety in selecting the standard housing.Fourth, there is a problem in the propriety of the unit of drawing up the housing price comparison table. Finally, there is the problem with the method of computing the individual housing price. These problems lower the reliability of the public announced housing price, resulting in the significance of introducing the system. Therefore, it is necessary to provide for the following direction of improvement:First, the new system for setting, investigating and managing items housing characteristics should be complemented. Second, it is necessary to adjust the schedule for surveying housing prices so that it may not overlap the schedule for surveying the standard lots.Third, it is necessary to complement and improve the standard housing selection system and examine the increase in the number of standard housing so that proper standard housing may be selected in computing the individual housing price. Fourth, the unit of drawing up the housing price comparison table should be subdivided from city, county and district into the unit of dong(administrative unit). Finally, the whole comparison price should be able to made to be computed in making an appraisal of individual housing by developing the whole housing price comparison table. This improvement measure would contribute to enhancing the reliability related to the propriety of massively appraised housing prices and to identifying the real market price for real estate and improving tax equity. Grasping the real market price for real estate could greatly conduce to solving the problem currently occurring in the domestic real estate market and has the advantage of raising the effectiveness of the real estate policy formulated by government. Accordingly, government should keep on carrying forward with the complementation of the system, business improvement and data accumulation and the like so that the housing price public-announcement system may successfully take root in society