상가 등 일반건물 과세표준 개선에 관한 연구 = A Study on Improving Local Property Tax System through Tax Base Realization of Non-Residential Property

다국어 초록 (Multilingual Abstract)

This study attempted to investigate the realities, problem and improvements of the standard of assessment of real estate in the current local tax law. The standard of assessment to impose the local tax is made as the standard amount of the market price, which is the declared value of housing in case of housing, the amount assessed by the mayor, the county headman, or the district head in case of the non-residential building, and the declared land value in case other the land incidental to housing. That is, the amount of price by three assessment methods is used for real estate.
And in the assessment method the assessment standard system from the cost-based system to the market price system and from the massive assessment system to the individual declaration system. For the purpose of housing assessment, "housing price declaration system" was introduced to make a comprehensive assessment of building and the land incidental to it by reflecting the market price.
But the cost-based assessment method is still used for the standard amount of the market price, the standard of assessment for general non-residential building such as commercial building and the like. A massive assessment of the multi-use building based on the single standard building and the single comparison table leads to a great deviation between the standard amount of the market price and the actualization rate of the market price. The non-equity that the standard amount of the market price exceeds the market price in a single shopping center or the officetel complex due to the unrevitalized trade area adds to the unreasonableness of the tax system.
And this study sought to investigate the disparate problem that the standard of assessment exceeds the actual transactional price by calculating the standard of land assessment for general building such as the shopping center and the like regardless of the number of floors of the building by reference to the survey data and coordinated results of Seoul government. As a result, it was found that as far as the standard of assessment is not calculated by unifying the standard of assessment for land and the standard of assessment for building, the problem that the standard of assessment exceeds the market price cannot fundamentally be resolved.
Accordingly, as in housing, it is necessary to introduce the "declared value system of general building" for non-residential general buildings such as the shopping center, officetel and the like such as housing as soon as possible in order to resolve this problem.

목차 (Table of Contents)

• 제1장 序論 = 1
• 제1절 硏究의 背景과 目的 = 1
• 제2절 硏究의 範圍와 方法 = 3
• 1. 硏究의 範圍 = 3
• 2. 硏究의 方法 = 4
• 제2장 과세표준 제도의 고찰 = 5
• 제1절 과세표준의 의의 = 5
• 1. 과세표준의 정의 = 5
• 2. 과표산정 제도의 합리적 개선 방안 = 7
• 3. 부동산 과세표준의 다양성 = 9
• 제2절 현행 지방세법상 과세표준 제도 = 10
• 1. 부동산가격 공시제도 = 10
• 2. 일반 건물 시가표준액 = 14
• 3. 세목별 과세표준액 적용방법 = 16
• 4. 일본의 부동산 과세표준 = 19
• 제3절 현행 시가표준액의 결정 방식 = 24
• 1. 토지 시가표준액의 결정 = 25
• 2. 주택 시가표준액의 결정 = 28
• 3. 건물 시가표준액의 결정 = 30
• 제3장 일반건물 과세표준 제도의 문제점 = 32
• 제1절 일반건물 과세표준 제도의 개선 필요성 = 32
• 1. 현행 부동산 과표의 운영현황 = 32
• 2. 건물과표 제도 개선의 필요성 = 34
• 3. 토지과표 제도 개선의 필요성 = 36
• 제2절 일반건물 과세표준 제도의 문제점 = 39
• 1. 건물과표 원가방식의 문제점 = 39
• 2. 토지과표 층별 효용 가지 미반영의 문제점 = 43
• 3. 일반건물 공시제도와 이의신청 부재 = 48
• 제4장 일반건물 과세표준 제도의 개선방안 = 54
• 제1절 실태조사를 활용한 과세표준의 현실화 = 54
• 1. 건물과표 = 54
• 2. 토지 과표 = 59
• 제2절 일반건물 과표 분리 평가 개선 = 65
• 1. 실태조사를 활용한 과세표준의 현실화 = 65
• 2. 건물가격공시제의 도입 = 68
• 제3절 비주거용 건물과표 열람 및 사전조정제도 도입 = 83
• 1. 추진배경 = 83
• 2. 일반건물 시가표준액 「사전 열람제도」시행 = 83
• 3. 이의신청에 준하는 사전조정 제도 실시 = 84
• 제5장 結論 = 85
• 제1절 결론 및 시사점 = 85
• 제2절 연구의 한계 및 향후의 과제 = 86
• 참고문헌 = 88