開發利益還收制度의 問題點 및 그 改善方案에 관한 硏究 = (A) STUDY ON PROBLEMS OF REDEMPTIVE SYSTEM OF THE DEVELOPMENT BENEFIT AND SOLUTIONS THEREOF

다국어 초록 (Multilingual Abstract)

The property in modern society has been. regarded as sacred and inviolable since which is pre-state and a natural right endowed by the heaven but in the 20th century, which has been changed to relativistic ideology of the ownership by the new currents of acceleration of materialistic civilization and highly advancing organic structure of the industrial society.
Following to these trends and process the Act of Use and Management of the National Land of our country has stipulated that the benefit which is remarkably received by raising up the land price due to the development practices irrespective of the land owner's efforts shall be redeemed by the state in compliance with the principle of social equilibrium.
An increase in land price which was not by efforts of the land owner shall be redeemed to the society. The unearned price increase, that is the development benefit whether it is defined as concept of narrow sense or accessing which by broad sense as expanded, is to be of unearned income to the land owner and that should not be privately owned by him.
The current redemptive system of the development benefit in Korea however, is provided as manifold by individual laws but its effects are rather sluggish and incomplete and reveals unfairness among the land owners due to which was enacted to accomplish the purposes set forth by each individual law rather than the redemptive roles of the developmental benefits. And, in relation to the redemption of development benefit unbalance in compensation of loss of the person who has expropriated his land of ownership due to public invested works and unfairness in redemption of the development benefit are pointed out as institutional problems, and review and complement thereto are to be required.
In regard to this end this thesis has proposed the following alternative solutions :
1. Public ownership of right of the development and a long-term public lease system of the land
2. Readjustment of the transfer income tax
3. Taxation redemption of non-realized developmental benefits
4. Institutionalization of the beneficiary burden system to the development benefit system
5. Inauguration of development fund and compensation of loss due to the development
These alternatives however, may be said to be of alternative itions for transitional period until initiation of the professionalized redemptive system of the development benefits. The presentation of a concrete alternative herein under this article is difficult however, the following are suggested to be studied from the point of the developmental aspects of the redemptive system of the development benefits in our country :
1. Legislation of collection rates taking into account of speciality in each occasion of the development works and extent of benefit accrual so that the random determining of taxes by each administrative authorities may be eliminated although there are differences among the cases may be subject to nature of the development works.
2. A particular study for fair distribution of the development benefits which have been turned into the development fund for which was proposed previously as a reformative solution that it deemed necessary for preventing the redeemed benefit of development into the national treasury or the financial resources of the local self-government eatities as well as effecting which to the community by reinvestment.
The professionalized legislation only for redemption of the development benefits not only consolidating the roles of all systems comprehensively which are scattered around but also which may dissolve such problem areas in general as have analyzed by this article in particular manner will possibly responed actively against such rapid changes of economic society as to the balanced distribution of profits out of the efficient utilization of the national land, an optimal land ownership, and use of the land.

목차 (Table of Contents)

• 目次
• 第I章 序論 = 1
• 第1節 硏究의 目的 = 1
• 第2節 硏究의 範圍 및 方法 = 4
• 第II章 開發利益還收制度에 관한 一般理論 = 6
• 第1節 開發利益의 槪念 및 開發利益 還收制度의 必要性 = 6
• 1. 開發利益의 槪念 = 7
• 가. 序說 = 7
• 나. 狹義의 開發利益 = 8
• 다. 廣義의 開發利益 = 9
• 2. 開發利益還收制度의 必要性 = 10
• 第2節 우리나라 開發利益還收制度의 類型 및 制度的 特性 = 13
• 1. 우리나라 開發利益還收制度의 類型 = 13
• 2. 우리나라 開發利益還收制度의 制度的 特性 = 16
• 第3節 開發利益還收制度의 比較論的 考察 = 17
• 1. 英國의 制度 = 17
• 2. 臺灣의 制度 = 21
• 3. 프랑스의 制度 = 23
• 4. 比較論的 考察 = 25
• 第III章 開發利益還收制度의 具體的인 分析 = 28
• 第1節 積極的 還收制度 = 28
• 1. 課稅的 方法 = 29
• 가. 土地保有課稅 = 29
• 나. 土地移轉課稅 = 38
• 2. 非課稅的 方法 = 51
• 가. 開發利益金制 = 51
• 나. 國·公有地賃貸制 = 53
• 다. 受益者負擔金制 = 55
• 라. 事業에 따른 減步制 = 59
• 第2節 消極的 還收制度 = 63
• 1. 土地收用補償에 있어서 開發利益 排除 = 63
• 2. 開發利益과 開發損失補償의 相計禁止 = 65
• 3. 超過收用의 禁止 = 67
• 第IV章 開發利益還收制度의 構造的 問題點과 그 改善方案 = 68
• 第1節 構造的 問題點 = 68
• 1. 還收方法의 側面 = 69
• 가. 還收의 不完全性 = 69
• 나. 還收의 不公平性 = 70
• 다. 土地投機와 土地供給의 停滯化 = 70
• 2. 制度的 側面 = 71
• 3. 管理·運營의 側面 = 74
• 4. 技術的 側面 = 76
• 第2節 具體的 改善方案 = 81
• 1. 開發權의 公有化 및 長期公共賃貸制 = 82
• 가. 開發權의 公有化 = 82
• 나. 長期公共賃貸制 = 83
• 다. 開發權公有化와 長期賃貸節次 = 84
• 2. 讓渡所得稅制의 再調整 = 85
• 가. 讓渡所得稅源의 擴大方案 = 86
• 나. 非課稅 減免對象의 縮小方案 = 86
• 다. 讓渡所得稅率 再調整方案 = 86
• 라. 讓渡 取得價額 決定方法 改善方案 = 87
• 마. 納稅 徵稅行政의 改善方案 = 88
• 3. 未實現된 開發利益의 租稅的還收 = 88
• 4. 受益者負擔金制의 開發利益金制化 = 89
• 5. 開發基金의 設置 및 開發損失補償 = 89
• 第V章 結論 = 92
• 參考文獻 = 95
• 英文要約 = 99