건설형 공사 계약 회계 기준에 대한 평가와 개선 방안

이의섭 한국건설산업연구원 2001 한국건설산업연구원 건설동향브리핑 Vol.2001 No.-

건설공제조합 운영활성화 및 업무개선 방안(토론회결과보고서96-02) 1~28

이의섭,정세열,이봉주,박도식 한국건설산업연구원 1996 한국건설산업연구원 기타 간행물 Vol.96-02 No.-

주택공제조합 부실의 원인과 대책

이의섭 한국건설산업연구원 1998 한국건설산업연구원 건설동향브리핑 Vol.- No.28-45

건설기업의 자금 조달 및 이용 실태 분석 - 2000년도 일반건설업체 950개사의 표본 조사 -

이의섭,김민형,이영상,박홍순,박선익 한국건설산업연구원 2001 한국건설산업연구원 연구보고서 Vol.2001 No.2

This report analyzes the current state of construction firm's finance using a sample survey for the Korean general construction firms. The areas the report analyze are the objectives and sources of financing, the financial conditions for the year 2000 and the forecast of the financial conditions for the year 2001, and the state of direct and indirect finance, construction firm's credit rating, project finance, and asset backed financing. 26.5% of the surveyed firms finance from outside funds more than 50% of the necessary funds, such as public offering of their stocks, corporate bonds and commercial papers as well as borrowing from the financial institutions. The main objectives of outside funding is to cover the construction costs. The main sources of financing are the Korea Construction Financial Operative, commercial banks and non-official private sources. While 52.3% of the sampled firms are responded to be that the financial conditions for the year 2001 will be worse than that for the year 2000, 19.6% of them are responded to be that the financial conditions for the year 2001 will be better than that for the year 2000. 28.2% of them are responded to be that the financial conditions for the year 2001 will be the same as that for the year 2000. 27.9% of the surveyed firms borrow more than 50% of the necessary money on the basis of their credit only. The most popular collateral they use as security to borrow from the financial institutions is real estate. Only 38 firms of the surveyed have experienced in using direct finance method and 42 firms is planning to use direct finance method. Only 64 surveyed firms have experienced in discussing the possibility of the loan on the basis of project finance with the financial institution and 31 finns of these 64 firms borrowed the money using project finance method. While 41 firms have considered the possibility of using asset backed financing method, 825 firms have not considered the possibility of using asset backed financing method. Only 16 firms are planning to use asset backed financing method.

부동산 관련 조세의 변천 과정과 현황의 국제 비교 : 한국·일본·미국을 중심으로

이의섭 한국건설산업연구원 2015 한국건설산업연구원 연구보고서 Vol.2015 No.-

This study examines the current state and history of real estate taxes for Korea, Japan and U.S. and provides suggestions to improve Korean schemes. For the first part of the study, it examines the current state and history of capital gains tax of real estate for Korea, Japan and U.S. The capital gains are legitimately included in the comprehensive income base since they represent additions to net worth. However, their measurement is not without problems. For one thing, individuals may not realize their capital gains in the same period in which they accrue. The capital gains accrue as the value of asset rises but these gains are only realized when the assets are converted into money through selling them. For many types of asset such as real estate, including accrued capital gains in the income base would involve valuing each individual’s holdings of asset periodically since market value may not be established. Capital gains are normally included as income only when realized. This causes many problems for long-term gains for more than a year: the bunching of long-term gains, the opportunities for timing the realization of gains and losses, and the lock-in effect of the tax on capital gains. Each country has treated these problems differently. This study suggests that capital gains should be included in the taxable income as the ordinary income(i. e., labor income, business income and investment income) in Korea. While capital gains on short-term assets shall be taxed at regular income tax rates, capital gains on long-term assets shall be taxed at the rates lower than regular income tax rates. In addition, this study provides suggestion that home sellers can claim exclusion of capital gains tax only if home meets the condition of owner-occupied housing irrespective of the numbers of owning houses. For the second part of the study, it examines the current state and history of tax on holding of real estate taxes for Korea, Japan and U.S. The property tax of real estate has been used mainly by local government because the local governments are better able to coordinate taxpayer with the benefits of public service financed by the tax in U.S. In mid-20th century, Japan and Korea introduced U.S. type local property tax of real property on benefit principle. However, in addition to local property tax, Japan and Korea adopted national property tax(Land Price Tax in Japan, Comprehensive Real Property Tax in Korea) to overcome the problem of sharp price rises of real estate. This study suggests that discrimination against the multi-home owner should be eliminated to determine the eligibility of Comprehensive Real Property Tax in Korea. Also, this study suggests that Korea should adopt a circuit breaker of property tax and special assessment used in U.S. 제1장 : 서론 - 부동산과 관련된 세금은 소득세로서 부동산 임대소득에 부과되는 임대소득세와 부동산 양도시 자본이득(capital gain)에 부과되는 양도소득세가 있고, 부동산 취득 및 보유에 부과되는 부동산 등록세와 부동산 보유세가 있음 - 해방 이후 우리나라 부동산 관련 세제는 많은 변화를 하였는데, 특히 최근에는 부동산 가격 상승을 억제하기 위한 정책 수단으로 이용됨으로써 많은 변화 과정을 겪어 왔음 - 이 과정에서 부동산 가격 상승 억제라는 정책 목표가 너무 강조되어 관련 세제에 관한 다른 이슈들을 간과하는 측면도 있었음 - 본 연구는 향후 부동산 관련 조세에 대한 정책을 개선할 경우 고려하여야 할 시사점을 얻기 위하여, 미국과 일본에서는 부동산 관련 조세가 역사적으로 어떠한 이슈가 제기되면서 변천하였는지를 살펴보고 우리나라의 변천 과정과 비교 분석하고자 함

공동주택의 하자보수 책임제도 개선방안

이의섭 한국건설산업연구원 2002 한국건설산업연구원 연구보고서 Vol.2002 No.1

Defects liability system is used as home warranty protection in Korea. The law of housing construction and the 'multi-family housing management regulation' imposes every vendor of multi-family house to correct defects within certain period after the date of inspection for use. Also, every vendor is required to deposit guarantee security in cash or surety bond to correct defects. Nowadays, there are 44 lawsuits against the KCFC(Korea Construction Financial Cooperative) for defects of multi-family housing among 57 lawsuits for defects of all kinds of construction. The KCFC is a construction surety organization in Korea. This study examines the reason why the number of lawsuits for defects of multi-family house is larger than for any other construction works as well as other problems with the defects liability system for multi-family house. The problems with the defects liability system for multi-family house are as follows. First, the regulation does not specifically prescribe the scope of liability for defects. Every vendor of a multi-family house is liable for any defects caused by construction error that adversely affects function, aesthetic aspect or safety of the house in general. Second, the vendor is liable for the defects for major load-bearing parts if the house is destructed or safety inspector determines it would be destructed. Third, the regulation does not prescribe the liability of designer for design error and of technical auditor for checking error. Also, there is no provision who should provide proof whether the damage caused by the defects is payable. Fourth, the problem with the current system is such that the vendor, not insurance company, is liable for the major defects of load-bearing parts even if it arise after three years passed. A great number of participants as well as drawn and written documents are part of the process. Such documents rarely progress unaltered through the several phases of the house project. Therefore, it may be almost impossible to provide proofs or call witness when the long time passed after the date of completion. The solution to the problem mentioned above are as follows. The scope of defects liability should be specifically prescribed for each part as in Home Warranty Program in Japan. The provision who should provide proof whether the damage caused by the defects is payable should be provided. The insurance arrangement should be made. The no fault insurance for damage for major structural defects should be introduced. Also, the defects liability of the designer and technical auditor should imposed and the insurance for such defects liability is required. In addition, defects liability bond, which is currently optional, should be required.

법정 보증수수료의 공사원가 반영 기준 현실화 방안

이의섭 한국건설산업연구원 2013 건설이슈포커스 Vol.2013 No.-

▶ 공공 발주자는 법령으로 의무화되어 있는 공사이행보증과 하도급대금지급보증의 수수료를 공사 원가의 경비 항목에 계상하게 되어 있음. - 공사 원가 계산시 공사이행보증과 하도급대금지급보증의 수수료는 보증기관이 최고 신용등급업체에 대해서 적용하는 요율 중 최저 요율을 적용하게 되어 있음. ▶ 공사이행보증 수수료의 공사 원가 반영 기준이 되는 조달청의 '제비율 적용 기준'과 하도급대금지급보증 수수료 산정의 기준이 되는 국토교통부 고시에 의한 보증 수수료가 원도급자가 실제 납부하는 보증 수수료 수준보다 현저히 낮아 부작용이 발생하고 있음. ▶ 한편, 하도급대금지급보증은 사후 정산을 하고 있는데(공사이행보증의 경우에는 사후 정산을 하지 않고 있음), 원도급자가 실제 납부한 수수료 금액이 원가에 반영한 금액보다 적은 경우에만 정산하고, 실제 납부한 수수료 금액이 원가에 반영한 금액보다 많은 경우에는 정산하지 않고 있음. ▶ 따라서 법정 보증수수료의 공사 원가 반영 기준을 다음과 같이 개선해야 함. - 첫째, 공사 원가 계산시 공사이행보증과 하도급대금지급보증 수수료의 직접공사비 대비 비율을 보증기관이 중간 신용등급의 평균적인 업체에 적용하는 보증 수수료 요율 기준으로 적용하도록 공사 원가 계상 원칙을 개정해야 함. - 이에 따라 현재 현저하게 낮은 비율로 규정되어 있는 조달청 기준과 국토교통부고시 기준을 보증기관의 중간 등급 평균 업체에 적용하는 요율로 추정한 적정 비율로 개정해야 함. - 둘째, 현재 실제로 납부한 수수료가 원가 반영 금액보다 적은 경우에만 인정하는 사후감액정산제도를 증액 정산시에도 적용 가능하도록 개선하고, 공사이행보증에 도 사후정산제도를 도입해야 함.

건설구조물의 체계적인 LCC분석

이의섭,최민수 대한토목학회 2000 대한토목학회지 Vol.48 No.1

産業支援을 위한 政府 購買制度

이의섭 과학기술정책연구원 1992 과학기술정책 Vol.- No.29

건설공제조합 운영활성화 및 업무개선 방안(토론회결과보고서96-02) 29~70

이의섭,정세열,이봉주,박도식 한국건설산업연구원 1996 한국건설산업연구원 기타 간행물 Vol.96-02 No.-