開發負擔金 制度의 開善 方案 = (An) improvement measure over the Levy on profits created in the development of land

다국어 초록 (Multilingual Abstract)

The law of levy on profits created in land development is one of the laws that puts the public land concept in practice, legislated as the 4175th one in December 30, 1989 and being in force for eight years from March, 1990. Meanwhile, the system has improved continuingly, making a contribution to regulating indiscreet land development and stabilizing land price.
But lots of problems have occurred in the process of enforcing this levy system on profits created in land development. Especially, there are possibilities that this system's function becomes weaken greatly, unless the standard of land price determination at the point of beginning and termination and the criteria of development expense assessment are rationally applied.
The purpose of this study is, thus, to discuss some scheme to improve this levy system more effectively. First, the actual condition of imposing and collecting levy on profits created in land development is examined. And then, this system's problems and their reform measure are considered, by reviewing the following things separately: the business to which this system is applied, the size to which this system is applied, the assessment of land price and development expense, and the institutional and operating problems.
Despite the positive evaluation over this levy system, the styles to which this sytem is applied continue to expand, without considering the change of situation or business fluctuations. This results in dwindling down industries that must be fostered and developed to raise national competitiveness. The land price assessment, a standard of levy, is being particularly criticized.
In its early stage, land price was to be determined on the basis of levy termination and of appraised value by an appraisal agency composed of more than two expert witnesses. However, the government-set individual land price becomes new standard of assessment, and there is a narrow option for the standard land used in determination of government-set land price. And the low-ranking adminitrative officials who lack in expert knowledge take charge of choosing the standard land. Those structural weak points in the assessment of levy brings about a growing distrust in the office of administration.
The land price applied to the assessment of levy on benefits created in land development has to reflect the land's economic value exactly, and the assessment itself also should be done professionally and systematically. Accordingly, the existing assessment method simply depended on the normal value concept shall be removed, and the concept based on the most feasible price at which transaction might be done most frequently shall be adopted. It's needed to make an accurate survey over land characteristics and to explore a scientific analysis and assessment method over land price factors.
Besides, applying a progressive rate is more rational than the current one that applies 50% uniformly regardless of disparity in unrealized profit. The system shall change to be flexibly operated within the principle of equity and rationality. Especially, there is a need to justify the levy on profits created in land development, by specially managing the returned development profit and investing it in public welfare service for the community.

목차 (Table of Contents)

• 第1章 序論 = 1
• 第1節 硏究의 目的 = 1
• 第2節 硏究範圍 및 方法 = 3
• 第2章 開發負擔金制度의 根據 = 5
• 第1節 開發負擔金制度의 導入背景과 變遷 = 5
• 1. 開發負擔金制度의 導入背景 = 5
• 2. 開發負擔金制度의 變遷 = 6
• 第2節 開發負擔金制度의 內容 = 12
• 1. 槪說 = 12
• 2. 賦課對象事業 = 16
• 3. 納付義務者 = 17
• 4. 賦課除外 및 減免對象 = 18
• 5. 開發負擔金의 算定 = 21
• 第3章 開發負擔金制度의 運營現況 = 36
• 第1節 開發負擔金의 賦課·徵收現況 = 36
• 1. 開發負擔金의 賦課現況 = 36
• 2. 開發負擔金의 徵收現況 = 41
• 第2節 開發負擔金制度의 事例分析 = 44
• 1. 地域別 單位面積當 開發利益 = 44
• 2. 用度別 單位面積當 開發利益 = 45
• 3. 開發規模別 單位面積當 開發利益 = 46
• 4. 開發期間別 單位面積當 開發利益 = 47
• 5. 地目別 單位面積當 開發利益 = 48
• 第4章 開發負擔金制度의 問題點 및 改善方案 = 50
• 第1節 賦課對象事業 = 50
• 1. 工場敷地造成事業 = 50
• 2. 住宅再建築事業 = 52
• 3. 地目變更을 隨伴하는 事業 = 52
• 4. 賦課對象에서 除外되는 事業 = 53
• 5. 免除 및 減免對象 機關과 事業 = 53
• 第2節 賦課對象規模 = 55
• 1. 賦課對象規模의 基準 = 55
• 2. 事業變更前과 變更後 面積間의 賦課基準 = 56
• 3. 全體開發事業中 一部面積 및 重複的 開發事業 = 57
• 第3節 地價算定 및 開發費用의 算定 = 58
• 1. 開始 및 終了時點 地價의 算定基準 = 58
• 2. 正常地價上昇分 算定 = 60
• 3. 開發費用의 算定 = 61
• 第4節 制度의 運營 = 63
• 1. 精算制度 = 63
• 2. 賦課金의 適正性 = 64
• 3. 開發負擔金의 賦課方法 = 65
• 4. 開發負擔金의 配分 = 66
• 第5章 要約 및 結論 = 68
• 參考文獻 = 71
• Abstract = 73