韓國의 開發利益還收制度에 관한 硏究 = A Study on the current Windfalls Recapture System

다국어 초록 (Multilingual Abstract)

The problems of land in our country include space narrowness, the land price rising from the rapid industrialization and urbanization, a partial possession of land, and possessing privately betterment. The most acute problem among them is the possibility of private processing betterment from the incomplete withdrawal to that. A betterment, a kind of unearned income incites the land price rising, depresses the labouring will, and distorts the equitable distribution of wealth. There are both of taxational methods and untaxational ones as the means of withdrawing betterment. But in effect, their impact are slight. The reasons include an institutional incompleteness to limit the payers irrationally, too low tax rate of land possession and too many tax-free or tax-exempt items. The improvement strategies to these problems can be presented as followings.
First, the tax systems relevant to land should be strengthened remarkably, the contents of which are gradual raising the tax base of comprehensive land possession tax, unificating the tax base into seperate land price, replacing the tax-free items such as many parts of capital gain tax with tax reduction, and improving the various official land price systems.
Second, the possibility of foreign systems introduction should be investigated. Related with thIs aspect, the transfer of development rights system(TDR) in America and land value extension tax in Taiwan ore presented as the examples required to complement our current systems in this study.
Lastly, except these policies, the national absolute support is needed to make a success in operation of this system, and furthermore the conversion of recognition should be followed from the existing consciousness that laud exists only for me into the one that land is for everybody. The windfall gains recapture system should be advanced so as to contribute to the progess of national life and the welfare state building.

목차 (Table of Contents)

• 목차
• 第1章 序論 = 1
• 第1節 硏究의 目的 = 1
• 第2節 硏究의 範圍 및 方法 = 3
• 1. 硏究의 範圍 = 3
• 2. 硏究의 方法 = 4
• 第2章 開發利益還收制度의 理論的 考察 = 6
• 第1節 開發利益의 槪念 = 6
• 1. 開發과 開發行爲 = 6
• 2. 開發利益의 槪念 = 7
• 第2節 開發利益還收의 必要性 = 9
• 1. 理論的 背景 = 9
• 2. 開發利益의 槪念 = 7
• 第2節 開發利益還收의 必要性 = 9
• 1. 理論的 背景 = 9
• 2. 現實的 必要性 = 14
• 3. 還收의 期待效果 = 17
• 第3節 外國의 開發利益還收制度의 類型 = 18
• 1. 源泉的 徵收型 = 19
• 2. 課稅型 = 20
• 3. 負擔金徵收型 = 21
• 4. 施設整備負擔型 = 22
• 第3章 韓國의 開發利益還收制度의 實態 = 23
• 第1節 序說 = 23
• 第2節 課稅的 方法에 의한 還收 = 25
• 1. 土地保有課稅 = 25
• 2. 土地讓渡課稅 = 35
• 第3節 非課稅的 方法에 의한 還收 = 39
• 1. 開發負擔金制 = 39
• 2. 超過所有負擔金制 = 44
• 3. 減步制 = 48
• 4. 開發利益排除附 補償 = 49
• 第4章 韓國의 開發利益還收制度의 問題點과 改善方案 = 52
• 第1節 序說 = 52
• 第2節 問題點 = 53
• 1. 一般的 問題點 = 53
• 2. 課稅的 方法의 問題點 = 59
• 3. 非課稅的 方法의 問題點 = 64
• 第3節 改善方案 = 66
• 1. 土地稅制 補完 = 66
• 2. TDR制度의 導入 = 69
• 3. 土地備蓄制度의 擴大 = 70
• 4. 土地增値稅의 制度化 = 72
• 5. 個別公示地價制度의 改善 = 74
• 6. 土地의 대한 國民의 認識轉換 = 75
• 第5章 要約 및 結論 = 76
• ABSTRACT = 80
• 參考文獻 = 83