부동산심리학의 이론적 접근

이창석 ( Lee Chang Seok ) 한국부동산학회 2003 不動産學報 Vol.20 No.-

1. CONTENTS (1) RESEARCH OBJECTIVES This study aims to establish a theoretical foundation for real estate psychology to utilize the transaction activity of real estate. (2) RESEARCH METHOD To achieve the research objectives, this study reviews and analyzes the psychological literature related to the real estate and develops a conceptual model of the real estate psychology to analyze the transaction activity of real estate. (3) RESEARCH RESULTS This study develops a conceptual model for the real estate psychology. This model is based on the relationship between the human and the real estate. It tries to explain how individuals act on the environment of real estate. 2. RESULTS Due to the changing environment of real estate market and various demands, the traditional analyses focused on the quantity of real estate have revealed analytical problems. Thus, this study suggests the real estate psychology focused on the human factors as a theoretical approach to explain the real estate market.

주요 경제·사회적 요소가 부동산 가격에 미치는 영향력에 관한 연구

이종규(Lee, Jong-Kyu) 한국부동산정책학회 2011 不動産政策硏究 Vol.12 No.2

There are various ways of forecasting methods on real estate market and price in korea. First, there is forecasting methods by fundamental concept of real estat. Second, there is forecasting methods by experience of the past. Third, there is forecasting methods depend on present condition of demands and supplies. Fourth, there is forecasting methods depend on develope process of real estate policies. Fifth, there is forecasting methods depend on changes of key factors of economical & social factors that affects real estate price Of these methods, this study has predicted changes of the future real estate price through changes of key factors economical & social factors that affects real estate price. and choose key economical & social factors that is populations, householder, economic growth, consumer price inflation, currency issuance, and interest rates. There are certain rules between these factors & real estate price. The consequence is that it is proportionate relationship between changes of populations, householder, economic growth, consumer price inflation, curressuance and real estate price but it is in inverse proportion betweem interest rates and changes of real estate price. Therefore, if the factors of populations, householder, economic growth, consumer price inflation, curressuance increase, real estate price will decrease. And if interest rates increase, real estate price will decrease. We can predict long and short-Term changes of real estate price on the basis of these rules. This analysis is based on correlation between factors of populations, householder, economic growth, consumer price inflation, curressuance, interest rates and real estate price, and precondition is other factors are constant.

부동산정보산업의 실태파악을 통한 제도개선방안 연구

김인섭(Kim In Seob),윤정득(Youn Jung Duck),최민섭(Choi Min Seub) 한국부동산학회 2007 不動産學報 Vol.30 No.-

  1. CONTENTS<BR>  (1) RESEARCH OBJECTIVES<BR>  This study was intended to present the direction for scientization, standardization and specialization of real estate to reduce the information gap between the weak sector and the strong sector through smooth information distribution and advance real estate information.<BR>  (2) RESEARCH METHOD<BR>  This study categorized the business firms related to real estate on the classification criteria sucb as comprebensive real estate information (www.rankey.com), real estate portal, real estate auction, real estate consulting and the like, selected the business firms currently specializing in online real estate information provlsion services, classified the currently active of the selected business firms offline and decided on the business firms intended for questionnaire research. It conducted the questionnaire research for the current situations concerning the overview of the company, manpower, business, information-oriented, firm support. The questionnaire was distributed to 94 business firms to investigate the real estate information industry, and 30 questionnaires were returned(response rate 31.9%).<BR>  (3) RESEARCH RESULTS<BR>  The purpose of this study was to probe the countermeasure for the opening of the market through investigation and analysis of the current situation of the domestic real estate information industry, identify the realities of distorted and provided real estate information service and the problem of real estate information and make an empirical analysis of what real estate information business firms worry and anguish about.<BR>  2. RESULTS<BR>  Real estate information business firms are making efforts for their purification of falsification, distortion, exaggeration and collusion on real estate information which is currently becoming the problem but has some limitation in purifying themselves because they are the group pursuing profits to the maximum. It is necessary to provide service on real estate information in currency by real-transaction prices currently provided by government and real estate information provided by the private sector, and the need for the digital cluster and hub is emphasized for this purpose.<BR>  The construction of information database would make a contribution to the stabilization of real estate prices by raising the its a vailability. In relation to prior inspection of real estate information, each private business firm makes an autonomous inspection of it, and then government is willing to inspect relevant information and support true information. Those concerned are strictly to blame for false information.<BR>  And it is necessary to reinforce competitiveness, defend the domestic real estate market and provide clean real estate inform ation for people through support and CuItivation of real estate information business firms in preparation for the opening of the market as well as regulation on the real estate information business firm. In addition, to survive in competition with foreign firms, domestic private firms should make spontaneous efforts.

부동산 경매시장 지표간의 상호 영향에 관한 연구

정대석 한국콘텐츠학회 2019 한국콘텐츠학회논문지 Vol.19 No.12

부동산 경매시장 지표가 상관성이 있고 유의미하다면 일반 부동산과 연계되어 부동산 시장에 의미 있는 정보가 될 수 있다. 본 연구는 부동산 경매시장의 주요 지표라고 할 수 있는 경매건수, 매각률(낙찰률), 매각가율(낙찰가율)에 대한 시계열적 상관성을 규명하여 시장 수급 논리가 경매시장에서도 적용되고 있는지 여부를 밝히는 것이 목적이다. 부동산 유형은 주거용 부동산, 토지, 상업용 부동산 세 가지로 구분하여 96개월간 수도권 부동산 경매 관련 월별 시계열 자료를 집계하였다. 이 자료를 바탕으로 유형별 경매 시장 모형을 구축하고 지표 간 상호 영향 관계를 각각 분석하였다. 분석 결과, 수급지표인 경매건수와 매각률은 시장의 수급 논리에 따른 공급 및 수요의 성격을 보였다. 다만 그 상관성은 주거용 부동산의 경우가 높았으며 상업용 부동산은 상대적으로 낮게 나타나 유형별 차이가 있음을 알 수 있다. 매각률은 가격 지표에 장기적으로 영향을 미치고 있으며, 특히 주거용 부동산 경매시장의 지표는 계량적으로 설명력이 높고 유의미하였다. 경매 관련 세 지표는 정도의 차이는 있지만 상관성이 존재하고 특히 주거용 부동산의 경우는 의미 있는 정보로서 정책 의사결정에 도움이 될 수 있다. If the real estate auction market indicators are relevant and meaningful, they can be meaningful information to the real estate market in connection with general real estate. The purpose of this study is to examine whether time-supply logic is applied in auction market by identifying time series correlations for the number of auctions, the auction rate, and the auction price rate, which are major indicators of real estate auction market. The real estate types were classified into three categories: residential real estate, land, and commercial real estate. The monthly time series of auctions in the metropolitan real estate were compiled for 96 months. Based on this data, the auction market model for each type was established and the mutual influences between the indicators were analyzed. As a result, the supply and demand indicators, the number of auctions and the auction rate, showed the nature of supply and demand according to the supply and demand logic of the market. However, the correlation was high for residential real estate and relatively low for commercial real estate. the auction rate has a long-term impact on price indicators, especially residential real estate, which is quantitatively explanatory and significant. The three auction-related indicators differ in degree, but there is a correlation, especially for residential real estate, which can be useful information for policy making.

2020년 부동산세제의 동향과 평가

오승규 한국부동산법학회 2020 不動産法學 Vol.24 No.3

부동산세제란 실정법상 정의되지는 않았지만, 부동산을 과세대상으로 하여 부과되는 세금에 관한 제도라고 볼 수 있다. 부동산세제는 부과주체에 있어서 국세와 지방세에 걸쳐 다양하게 작동하고 있다. 그 범위에서도 부동산의 취득・양도・임대 등의 거래에 관한 세제와 부동산의 보유에 관한 세제 및 부동산의 상속・증여에 관한 세제로 세분화될 수 있다. 대한민국에서 부동산이 차지하는 특수한 의미 때문에 부동산세제 역시 정책에 따라 숱한 변화를 겪어왔다. 2020년에는 주택시장의 안정을 위하여 대폭 개정이 있었다. 2020년 세제 변화의 특징은 수요 억제를 위한 취득세 강화와 매도를 유발하기 위한 양도소득세 및 종합부동산세 강화로 요약할 수 있다. 부동산세제의 흐름은 다주택자에 대한 과세를 강화하는 방향으로 가고 있다. 공급 부족으로 가격이 상승한 문제점을 다주택자에 대한 중과세를 통해 매도를 압박하는 것이다. 이는 부동산세제가 조세 본래의 목적인 재원조달이 아니라 부동산정책의 수단 특히 가격안정수단으로서의 의미로 사용되고 있다는 것을 보여준다. 정책목표의 정당성을 인정하지만, 그 수단의 채택에 있어서는 전적인 동의를 하기가 어렵다. 공공재로서의 성격을 감안하더라도 엄연히 시장거래 대상인 부동산에 대하여 공급 정책과 금융 정책 등 선순위여야 할 정책들보다는 보충적 성격의 세제 정책을 과다하게 사용하였다는 비판을 면하기 어렵다. 보유세와 거래세의 균형도 맞지 않아서 문제이다. 우리나라는 보유세에 비해 거래세의 비중이 OECD 국가 중 높은 것으로 평가되고 있어 이에 대한 조정이 요구됨에도 불구하고 취득세를 손쉽게 상향하는 수단을 사용한 것은 대증요법적 발상이 아닐 수 없다. 매도를 유도하려고 하면서도 양도세를 강화한 것 역시 정책목표와 조화를 이루지 못하고 있다는 문제점이 있다. 향후 합리적인 제도 개선 방향을 모색해야 한다. Although the real estate tax system is not defined in the actual law, it can be seen as a system for tax imposed on real estate as a taxable matter. The real estate tax system operates in various ways across national and local taxes for the imposing entity. Even within that scope, it can be subdivided into a tax on transactions such as acquisition, transfer, and lease of real estate, a tax on possession of real estate, and a tax on inheritance and gift of real estate. Due to the special meaning of real estate in Korea, the real estate tax system has also undergone a number of changes according to policies. In 2020, a major revision was made to stabilize the housing market. The characteristics of the 2020 tax change can be summarized as strengthening acquisition tax to suppress demand and strengthening capital gains tax and comprehensive real estate tax to induce selling. The trend of the real estate tax system is in the direction of strengthening the taxation of multi-homeowners. The problem of rising prices due to supply shortages is to pressure the sale of multi-homeowners through heavy taxes. This shows that the real estate tax system is not used as a means of financing, which is the original purpose of tax, but as a means of real estate policy, especially as a means of price stabilization. Although the policy objectives are justified, it is difficult to give full agreement on the adoption of the measures. Even considering its nature as a public good, it is difficult to avoid criticism for excessive use of supplementary tax policies rather than policies that should be prioritized, such as supply policies and financial policies, for real estate that are subject to market transactions. This is a problem because the balance between the holding tax and the transaction tax is also not right. In Korea, the proportion of transaction tax compared to ownership tax is evaluated to be higher among OECD countries, and it is a symptomatic idea to use a means to easily raise the acquisition tax despite the need for adjustment. There is a problem that the strengthening of the transfer tax while trying to induce selling is not in harmony with the policy goals. In the future, it is necessary to find a reasonable way to improve the system.

부동산유동화기업의 특성과 부동산유동화 동기

박연희,정영기,정도진 한국회계정보학회 2010 회계정보연구 Vol.28 No.4

This study reviews whether current accounting regulations for real-estate securitization (Accounting Practice Opinion 2006-6) are effective to eliminate managerial flexibility. Its purpose is to identify the financial characteristics and incentives of real-estate securitization. Our analysis reveals that firms with high debt to asset ratios are more likely to have an incentive to securitize real estate. Specifically, firms having high interest bearing-liability-to-asset ratio use real-estate securitization. Prior studies provide evidence that the timing or the amount of real-estate sales may be managed to increase earnings when earnings are unexpectedly low and the debt-to-asset ratio is high based on the income smoothing hypothesis and debt/equity hypothesis. Consistent with prior studies, this study finds firms that sell real estate have an incentive to manage earnings. However, firms that securitize real estate have a strong incentive to not record liability rather than manage earnings. In addition, their earnings are more predictive for future earnings than those of the firms that sell real estate. This result indicates that firms that securitize real estate have different incentives from firms that do not securitize real estate, and are less likely to manage earnings. In sum, the results of this paper provide the useful background of the current accounting regulation for real-estates securitization. That is, if real-estate securitizing does not satisfy the true sale criteria, it must be accounted for as a secured loan transaction. 본 연구는 어떤 특성을 가진 기업들이 부동산유동화를 하는지 검토하고, 부동산유동화의 동기를 살펴봄으로써 기업들이 자산유동화에 대한 현행 규정을 위배할 가능성을 사전에 방지할 수 있는 근거를 제공하고자 한다. 본 연구의 분석결과, 부채비율이 높은 기업들이 부동산유동화를 할 가능성이 있으며, 특히 차입부채비율이 높은 기업들이 부동산유동화를 하는 것으로 나타났다. 한편, 유형자산처분기업들은 보고이익이 낮거나 차입부채비율이 높고, 이익변동성이 큰 경우 처분손익을 높이는 등 이익조정 가능성이 나타났지만, 부동산유동화기업들에 대해서는 이익조정을 위해 처분손익을 높인다는 증거를 발견할 수 없었다. 이는 부동산유동화기업이 이익조정동기보다는 다른 동기에 의해서 유동화하고 있음을 간접적으로 나타내는 결과로 볼 수 있다. 본 연구의 실증분석결과는 부동산유동화에 대한 회계처리기준을 제정․운영함에 있어서 중요한 자료로 사용될 것이다. 즉, 부동산유동화기업은 진정한 처분(true sale)을 엄격히 적용하여 이에 충족되지 않는 유동화거래는 매각거래가 아닌 담보차입거래로 회계처리 하도록 유도하여야 한다.

정부 부동산 조세정책의 몇 가지 법률상 쟁점 및 개선과제 - 양도소득세와 종합부동산세를 중심으로 -

성중탁 유럽헌법학회 2022 유럽헌법연구 Vol.- No.38

Real estate is the most basic and key element necessary for human survival, but unlike other means of production, it has a fundamental limit that cannot be produced indefinitely. Also, unlike other means of production, real estate has a unique characteristic that it requires limited space. The Constitutional Court also judges the weight of the possibility of limiting real estate property rights differently from other general property rights when examining the constitutionality of real estate for reasons such as the uniqueness of real estate. there is. As the real estate market failed to function properly due to the recent sharp rise in real estate prices and a decrease in real demand and a sharp increase in speculative demand, the government implemented various measures such as regulation on mortgage-backed loans, and strengthening of real estate taxes such as capital gains tax and comprehensive real estate tax. there is. In particular, it is concentrating on suppressing real estate speculation by heavy taxation of capital gains tax and capital gains tax for multi-family homeowners. However, it is difficult for the real estate tax-related system to change too frequently due to these various policies, and to cause taxpayers to lose predictability or to cause serious damage that is difficult to bear on private property. In other words, it will be said that maintaining and strengthening the current heavy taxation policy is not a good thing. In the end, a strong taxation policy will have to follow the proportionality principle as a last resort for its purpose, allow the general public to sufficiently predict the amount of tax they will have to pay in advance, and (heavy) taxation for unexpected or unintentional reasons. Care must be taken not to cause any problems. Specifically, it is necessary to separate the taxation criteria for capital gains tax into speculative transactions and general transactions, and in the case of large capital gains exceeding a certain amount, it is necessary to unify the tax rate into one. In addition, in a situation where real estate prices soared in such a short period of time, it is necessary to temporarily ease the capital gains tax so that transactions can be activated. there is Furthermore, even if there are more than two homeowners, it is necessary to take relief through legislative measures in cases where the person becomes a second homeowner due to force majeure, not for speculative purposes, such as inheritance. 부동산은 인간 생존에 필요한 가장 기본이자 핵심요소지만 다른 생산수단과 달리 무한정 생산할 수 없는 근원적 한계가 있으며, 다른 생산수단과 달리 제한적 공간을 전제로 한다는 특성이 있다. 이에 헌법재판소도 이러한 부동산의 고유한 특성을 이유로 위헌심사시 부동산 재산권에 대한 제한 가능성의 무게를 다른 일반 재산권과 달리 판단하고 있고, 그 일환으로 국가의 부동산 과세권 행사와 관련해서도 대체로 합헌적 입장을 견지하고 있다. 최근 부동산 가격 급등으로 부동산 시장이 제 기능을 다하지 못하자, 정부는 부동산담보 대출 규제, 양도소득세와 종합부동산세 등 부동산 세제 강화 등 다양한 대책을 추진한 바 있다. 특히 다주택자를 대상으로 종부세와 양도소득세를 중과세하여 부동산 투기를 억제하려는데 집중하고 있다. 그러나 이러한 정부의 정책으로 부동산조세 등 관련 제도가 너무 자주 바뀌고, 그 정도가 과하여 납세자로 하여금 예측가능성을 잃게 하거나 개인 사유재산에 수인하기 어려운 심각한 피해가 발생하여서는 곤란하다. 강력한 과세정책은 그 목적에 맞게 최후 수단으로써 비례원칙을 지켜야 할 것이며, 일반 국민이 자신이 내야 할 세금에 대해 충분히 사전 예측할 수 있도록 하고, 전혀 예기치 못하거나 의도하지 않은 사유로 (중)과세되는 문제가 발생하지 않도록 해야 한다. 구체적 방안으로 양도소득세 부과기준을 투기거래와 일반거래로 구분할 필요가 있으며, 양도 차익이 일정 금액 이상을 넘어서는 고액의 경우 하나의 세율로 단일화 할 필요가 있다. 또한, 지금과 같이 짧은 기간에 부동산 가격이 폭등한 상황에서는 양도소득세를 일시 완화하여 거래가 활성화 되도록 할 필요가 있으며, 거기에 더하여 양도소득세와 종부세(보유세) 계산시 장기보유특별공제도 확대할 필요가 있다. 나아가 2주택자 이상이라 하더라도 상속이나 주말 부부(직장 문제) 등의 경우와 같이 투기 목적이 아닌 불가항력으로 2주택자가 된 경우 등은 다양한 입법적, 행정적, 사법적 조치를 통해 구제할 필요가 있다.

가업승계기업의 부동산 보유비중과 조세회피에 관한 연구

윤유진,이현아 한국세무학회 2021 세무와 회계저널 Vol.22 No.6

This study investigates the level of tax avoidance of family business succession companies with a high ratio of real estate in their asset. This study also investigates the difference in the level of tax avoidance before and after succession of these firms. For firms with a high ratio of real estate, the net asset value is likely to increase significantly due to the revaluation of real estate following the application of a supplementary evaluation method for family business succession, leading to an increase in their tax burden. Thus, we expect that there will be a difference in the level of tax avoidance between firms with a high ratio of real estate and firms with a low ratio of real estate. In addition, we expect that there will be a difference in the level of tax avoidance before and after succession for firms with a high ratio of real estate because their incentives of tax avoidance decrease after family business succession. We test our hypotheses using a sample of 60 firm-year observations of external audit firms whose family business succession took place from 2010 to 2015 and whose follow-up management is in progress as of 2019. Our findings can be summarized as follows. First, among family business succession companies, firms with a high ratio of real estate have a higher level of tax avoidance than firms with a low ratio of real estate. Second, for firms with a high ratio of real estate, the level of tax avoidance after family business succession is lower than the level of tax avoidance before family business succession. In addition, this study analyzes the level of earnings management of family business succession companies with a high ratio of real estate. The results of the analysis show that there is no significant difference in the level of earnings management level between firms with a high ratio of real estate and firms with a low ratio of real estate. It is also found that there is no significant difference in the level of earnings management for firms with a high ratio of real estate before and after family business succession. This confirms that the level of tax avoidance of firms with a high ratio of real estate is affected by the increased tax burden due to the application of the supplementary valuation method, as predicted, rather than by the earnings management. 본 연구는 부동산 보유비중이 높은 가업승계기업의 조세회피 수준과 승계 전․후의 조세회피 수준 차이에 대해 실증 분석하였다. 부동산 보유비중이 높은 기업의 경우, 가업승계를 위하여 보충적 평가방법을 적용하면 부동산의 재평가로 인하여 순자산가치가 급격하게 상승한다. 따라서 가업승계기업 중 부동산 보유비중이 높은 기업은 낮은 기업에 비하여 조세부담이 높아져 조세회피 수준에 차이가 있을 것으로 예측된다. 또한, 부동산 보유비중이 높은 기업은 가업승계 후 이러한 조세회피 유인이 감소함에 따라 조세회피 수준이 승계 전과 차이가 있을 것으로 예측하였다. 본 연구는 2010년부터 2015년도까지 가업승계가 이루어지고 2019년도 기준으로 사후관리가 진행 중인 비금융업 외감법인을 대상으로 조세회피 수준을 분석하였으며, 분석 결과는 다음과 같다. 첫째, 가업승계기업 중 부동산 보유비중이 높은 기업은 부동산 보유비중이 낮은 기업에 비하여 조세회피 수준이 높은 것으로 나타났다. 둘째, 부동산 보유비중이 높은 가업승계기업의 조세회피 수준은 가업승계 이후 감소하는 것으로 나타났다. 추가 분석으로 부동산 보유비중이 높은 가업승계기업의 이익조정 수준과 승계 전․후의 이익조정 수준을 검증한 결과, 가업승계기업 중 부동산 보유비중이 높은 기업과 부동산 보유비중이 낮은 기업의 이익조정 수준에 유의한 차이가 없는 것으로 확인하였다. 또한, 부동산 보유비중이 높은 가업승계기업의 이익조정 수준은 가업승계 전․후에 차이가 없는 것으로 나타났다. 이는 부동산 보유비중이 높은 가업승계기업의 조세회피 수준이 이익조정과 무관하며, 예측했던 바와 같이 가업승계를 위한 보충적 평가방법의 적용으로 인하여 높아진 조세부담으로 인한 것임을 보이고 있다. 본 연구의 결과는 부동산 보유비중이 가업승계기업의 조세부담과 관련이 있으며, 조세회피와 관련된 의사결정에 영향을 미치고 있음을 확인했다는 점에서 의의가 있다. 가업승계로 인한 조세부담은 납세의무 이행을 위한 유동성을 확보하기 위한 현금 유출과 생산성 저하로 이어질 수 있기 때문에 원활한 가업승계를 위하여 해결해야 하는 중요한 문제이다. 따라서 본 연구의 결과는 안정적인 가업승계를 위한 도움이 되는 자료로 활용될 수 있으며, 가업승계에 많은 관심을 가지고 다양한 이해관계자들에게 유용한 정보를 제공할 것으로 기대하는 바이다.

공인중개사의 불법행위 유형과 형사책임

정신교 ; 차시환 ; 추봉조 김천대학교 2011 김천대학교 논문집 Vol.32 No.-

The primary purpose of the national real estate brokerage system with their real estate transaction is to take place safely and quickly. Real estate transactions to take place quick-ly and safely, the real estate deal in terms of things there should be no problems with rights, and acquired real estate acquired to be utilized appropriately for the purpose will be that. This paper is analysis the type of prohibited and practices of real estate Broker's law and criminal penalties for violations of this regulation is for the Discussion Korea's Real Estate Section to be recognized as a professional is needed to compen-sate the institutional, real estate broker's aggressive penalties for the illegal acts must be present. Despite of clear evidence of the existence of penalties and the alleged discovery, because it's difficult to prove a direct criminal penalties will be difficult. Therefore, Real estate strict penalties for the illegal types are needed. And it is also needed for improved methods of investigation. And the ethics of real estate brokers is essential.

부동산기획의 이론적 접근

이창석 ( Lee Chang Seok ) 한국부동산학회 2004 不動産學報 Vol.22 No.-

1. CONTENTS (1) RESEARCH OBJECTIVES This study aims to establish a theoretical foundation for real estate planning to utilize the transaction activity of real estate. (2) RESEARCH METHOD To achieve the research objectives, this study reviews and analyzes the planning literature related to the real estate and develops a conceptual model of the real estate planning to analyze the transaction activity of real estate. (3) RESEARCH RESULTS This study develops a conceptual model for the real estate planning. This model is based on the relationship between the human and the real estate. It tries to explain how individuals act on the environment of real estate. 2. RESULTS The main purpose of this study is to establish a theoretical foundation for real estate planning to utilize the transaction activity of real estate. Based on the literature review, this study develops a conceptual model of the real estate planning for analyzing the transaction activity of real estate. This model is based on the relationship between the human and the real estate. It tries to explain how individuals act on the environment of real estate. The results of the study imply that the human is an important factor to explain the real estate market.