不動産信託制度運營의 改善策에 關한 硏究 : 法制度및 稅制 改善安를 中心으로

다국어 초록 (Multilingual Abstract)

The land trust is beneficial to those who have not enough development funds, who have not enough techniques and experience of real estate business management and have not enough time to spare. These land owners can make use of their land, without giving up their land, because they can utilize their land by using of trustee's professional knowledge. And trustee deals with a general business so that land owners can gain business profits as a trust share without their efforts.
Since this land trust system was introduced, land trust companies have made great strides by various land trust business such as apartments, shops, residence&shop mixed buildings, villas, office-tels, office buildings, condominiums, schools, hot springs. And land trust companies have a important position in a national economic and nations' lives so that this system can be regarded to has to be fixed.
While the land trust system has made great strides, owing to unpreparedness of related regulations, ineffective business management, careless management of land trust companies and excessive business expansions have occurred so that the amount of loans from the secondary financial institutions has increased rapidly. Moreover, slumps in prices of real estate after IMF relief financing led to decrease of sale and lease. So raising-funds of the real estate trust company is in trouble and lack of liquidity lead the real estate trust company to face a severe crisis of business management.
First of all, presently there is no general law of real estate trust. So the trust law and the trust business law, which are mainly composed of money trust, have to amended at the whole surface or the new real estate trust law and real estate trust business law have to be established so that articles of the real estate trust apparently have been regulated about legal basis and characteristics, such as land trust, management trust, security trust, disposal trust. And the laws which regulate a finance system, a prepayment, a period and method of preallotment have to be realized and stipulated expressly in text and the structure of the real estate trust system has to be supplemented so that the real estate trust industry can make a balanced development.
The subjects of land trust presently are limited in national lands and private lands. In the future, by induction of the common land trust, the utility of land which the local governments own should be improved. Not sold land of the government-invested organizations and empty lands among lands which financial institutions and insurance companies own inevitably in the conduct of business and not judged as non-business use have to be included in trust articles so that the utility of land has to be improved.
The most ultimate type of the real estate trust company is that, as trust banks in Japan, a company has a function a receipt of deposits so that it can raise a fund itself which needs to deal with costs in a trust business. In korea, there is no real estate trust company such as trust banks in Japan.
But as the best alternative plan, we can think of a company type as follows.
⑴ By growing up the branches of bank, insurance and trust company as a real estate trust company, the ability of raising a fund can be improved.
⑵ By establishing a separate real estate trust company in the Housing Corporation or Urban Development Corporation, a professional company taking charge of a rental house business for homeless people can be raised.
⑶ By designating a real estate trust company in a large unit local self-governing body, this company would initiate and manage of all kinds of public business and redevelopment business operated by the local self-governing bodies.
⑷ Upbring program of real estate trust company specified in developing of national and public lands for the effective utility of these lands.
As alternatives raising funds are as follows.
⑴ For financing of the real estate trust company which presently have no function of a receipt of deposits, the real estate trust banks which is a financial institution specialized in a real estate trust, has to be established so that this banks gives monetary aids to a real estate trust companies, this bank takes charge of allotment finance for loaning to contractors who buy the articles which a real estate trust company sells.
⑵ Monetary-aids that real estate trust company can borrows from financial institutions have to be stipulated expressively in a law.
⑶ Loan system mortgaging trust deed issued by a real estate trust company.
⑷ Permission of ABS issuing mortgaging trust poverty.
⑸ Activation of project financing techniques unsecured monetary aid to supporting a profitable business which is investigated by a financial institution.
⑹ Affirmative comprehension of financial institutions about land trust business and the governmental supporting program to the real estate trust company.
Additionally, the real estate company have to scout a professional mangers, research about an efficient financing program, utilize out-sourcing system for cutting cost and improving management effects, develop a new trust article, construct a collaborated system with related industries and advertize affirmatively to the government and the nation about the land trust institution. So the real estate company have to normalize management system of the real estate trust company and realize the fundamental purpose of introduction of a land trust system by activating a land trust business.

목차 (Table of Contents)

• 第 1 章 序論 = 1
• 第 1 節 硏究의 背景과 目的 = 1
• 第 2 節 硏究의 方法 및 範圍 = 4
• 第 2 章 不動産信託制度에 관한 理論的 考察 = 5
• 第 1 節 不動産信託制度의 意義 = 5
• 1. 信託의 意義 = 5
• 2. 不動産信託의 法制와 類型 = 10
• 3. 不動産信託의 特性 및 有用性 = 17
• 第 2 節 外國의 土地信託制度 = 23
• 1. 日本의 土地信託制度 = 23
• 2. 美國의 REIT = 33
• 第 3 章 우니나라 不動産信託의 運營實態와 問題點 = 48
• 第 1 節 우리나라 土地信託의 運營實態 = 48
• 1. 土地信託制度의 發達과정 = 48
• 2. 土地信託 運營실태 = 53
• 第 2 節 우리나라 不動産信託의 問題點 = 65
• 1. 社會的 與件상의 문제점 = 65
• 2. 土地信託 사업운영상의 문제점 = 65
• 3. 土地信託 관련법제의 미비점 = 67
• 第 4 章 不動産信託制度의 運營 改善 方案 = 68
• 第 1 節 법제도상의 改善策 = 68
• 1. 信託 및 不動産 등기법 = 68
• 2. 土地區劃정리사업 및 도시재개발법 = 70
• 3. 住宅建設 및 공급에 관한 법률 = 71
• 4. 國有財産법 및 지방재정법의 검토 = 73
• 第 2 節 不動産信託 관련 세제상의 개선책 = 74
• 1. 信託 관련 세제의 취급원칙 = 74
• 2. 不動産신탁 稅制의 정비 = 75
• 第 3 節 사업운영상의 개선책 = 79
• 1. 공신력 확보방안 및 資金조달 개선 = 79
• 2. 專門人力의 확보 및 신탁상품의 다양화 추구 = 87
• 第 4 節 사회적 여건상의 개선안 = 89
• 1. 不動産信託 硏究의 저변확대 및 信賴형성 = 89
• 2. 不動産信託에 대한 國民의 인지도 제고와 弘報 확대 = 90
• 第 5 章 結論 = 92
• 參考文獻 = 97
• ABSTRACT = 100