단독주택 공시가격의 적정성 제고를 위한 산정방식 개선 연구 = A Study on The Improvement of Assessment Methods to Enhance The Accuracy of Officially Announced Individual Housing Prices

국문 초록 (Abstract)

단독주택공시가격 조사산정은 공시지가와 연계운영 체계를 구축하는 한편, 첨단정보시스템과 실거래가를 기반으로 조사산정 방법과 기준을 개선하여 가격의 적정성을 높여야 한다. 실거래가 기반의 공시지가 산정체계를 통해 공시지가의 적정성을 높이고, 건부지의 가격 평가시 적용하던 건물공제방식 대신 토지공제방식을 채택하여 주택부지의 토지가격을 공시지가로 통일할 필요가 있다. 아울러 주택유형과 건물 수준별 재조달원가를 분석하여 주택의 유형 및 질에 따라 달라지는 건물가격 차이를 반영할 수 있도록 개선하고, 용도지역별로 작성되는 건물비준표 또한 건물유형별로 작성하고, 건물의 노후도, 관리상태에 따른 가격 차이 기준을 마련함으로써 건물가격 산정의 적정성을 높여나가야 한다. 이러한 부문별 개선을 포괄하여 전반적인 단독주택 공시가격 조사산정 체계를 실거래가 기반으로 개편하여, 현행의 ``선 정밀 평가, 후 대량산정 및 검증`` 방법에서 ``실거래가를 기초로 주택가격을 전수 산정한 후 검증표본을 추출하여 정밀 검증``하는 형태로 전환할 필요가 있다.

다국어 초록 (Multilingual Abstract)

A system must be created so that the survey and assessment of Officially Announced Individual Housing Prices is managed in tandem with the Officially Announced Land Price, while the method and standards of survey and assessment must be based on high-tech systems and market data in order to enhance the accuracy of Officially Announced Land Prices. The accuracy of Officially Announced Land Price must be improved by adopting the market data-based Officially Announced Land Price assessment system, while the Building Deduction Method must be replaced with the Land Deduction Method, so that the price of Improved Land would be unified as the Officially Announced Land Price. Furthermore, the accuracy of building price assessment also needs improvement. This will be achieved by analyzing the reproduction costs of buildings by building type and class, and consequently enabling building prices to reflect the differences in building type and quality. Also, the Building Price Index Table, whose varieties currently exist based on land use zone, must be created based on building type. Finally, standards must be formed to reflect the difference in building prices based on the level of deterioration and management condition. Thus, along with the aforementioned improvements, it is necessary for the entire Officially Announced Individual House Price system to be restructured to be based on market data. This would change the current "Detailed Appraisal followed by Mass Assessment and Review" process into a "Whole Assessment based on Market Data followed by Detailed Sample Review" process.