개별주택가격 공시제도의 효율화 방안에 관한 연구 : 서울특별시 중랑구 사례를 중심으로 = (A) study on the scheme for efficiency of the individual housing price disclosure system : focused on the case of Jungnang-gu, Seoul

다국어 초록 (Multilingual Abstract)

The public announcement system of individual publicly-announced land prices began to calculate the price of individual land with the enactment of the ｢Act on the Public Announcement of Land Price and Valuation of Land｣ in 1989. In 2005, the public announcement system of individual housing prices was introduced by enacting the ｢Act on the Public Announcement and Apprasial of Real Estate Price｣ with the aim of integrated taxation of land and building.
This is intended to enhance the fairness of the burden of all kinds of taxes related to real estate and prepare for the implementation of real-estate real-transaction notification system. But the need for the improvement of the public announcement system has continued to be raised up to the present since its implementation. But in spite of the requirement for its improvement from hands-on workers and specialists, improvement has been poorly made on problems such as the number of still insufficient standard lots and houses, the absence of researchers' speciality, dualized public announcement system and the like.
Therefore, this study attempted to analyze the calculation method of individual housing prices and the actual condition of the operation of the system based on individual housing prices, publicly notified individual land prices and real-estate real-transaction prices in Jungnang-gu, Seoul publicly announced in 2011. And the questionnaire research was conducted for public officials engaging in the publicly notified real estate prices, appraisers, students majoring in real estate with a focus on the problematic factors in calculating the reasonable prices.
This questionnaire research showed that there were problems such as the unification of the publicly notified individual land price survey office and individual housing price survey office dualized into the land registration office and the tax office in cities, counties and boroughs, the unification of the period of determining the publicly announced price, the lack of the number of standard houses, the absence of surveyors' speciality.
Accordingly, it is necessary to make its institutional improvement at the earliest period as it is urgent to improve those problems.
And an attempt was made to compare individual housing prices and real-estate real-transaction prices using the Arc GIS program in relation to the lack of the number of standard houses most important of the above problems. And empirical analysis was conducted through the experiment about the considerable gap among individual housing prices as multipurpose housing did not exist in calculating the housing price of the multipurpose building based on the difference in price occurring here.
The test method was to compare individual housing prices with real-estate real-transaction prices occurring in Jungnang-gu in 2011. As a result, the land price in the individual housing price was first recalculated by applying the publicly notified individual land prices determined and officially announced on May 30, 2011. Second, the individual housing price was recalculated after selecting the standard housing based on the advice of appraisers on multipurpose building located in the multipurpose building district.
This study, through two tests, presented grounds for complementing the shortcomings of calculating land prices on the comparison table of the multipurpose building area. And their results can be used as research material concerning the reasonableness of the number of standard houses that may occur in the future. It is expected that this study will contribute to the valuation of real estate and the equity of tax burden.

목차 (Table of Contents)

• Ⅰ. 서론 ---------------------------------------------- 1
• 1. 연구의 배경 및 목적 -------------------------------- 1
• 2. 연구의 방법 및 내용---------------------------------- 4
• 3. 선행연구 검토--------------------------------------- 6
• Ⅱ. 부동산가격 공시제도의 이론적 고찰 ---------------- 9
• 1. 부동산가격 공시제도의 연혁 --------------------------- 9
• 2. 개별주택가격 공시제도 ------------------------------ 11
• 1) 표준주택가격 공시제도 --------------------------------- 11
• 2) 개별주택가격 공시제도 --------------------------------- 19
• 3. 개별공시지가 제도 ---------------------------------- 25
• 1) 표준지공시지가 제도 ----------------------------------- 25
• 2) 개별공시지가 제도 ------------------------------------- 27
• 4. 외국의 부동산가격 공시제도 -------------------------- 30
• 1) 일본 ------------------------------------------------ 31
• 2) 독일 ------------------------------------------------ 36
• 3) 중국 ------------------------------------------------ 38
• 4) 소결 ------------------------------------------------ 41
• Ⅲ. 개별주택가격 공시제도의 분석 ------------------- 43 1. 개별공시지가와의 비교를 통한 불합리성 분석 -------------- 43
• 1) 개별주택가격 평가 및 공시 현황 ------------------------ 43
• 2) 개별공시지가와 개별주택가격 간의 사례 비교 --------------- 44
• 2. 개별주택가격 공시제도에 관한 설문조사 ---------------- 48
• 1) 설문조사 개요 ---------------------------------------- 48
• 2) 설문조사 분석 ---------------------------------------- 49
• 3) 소결 ------------------------------------------------ 55
• 3. 개별공시지가와의 비교를 통한 제도적 개선방안 제안------- 56
• 1) 표준주택 수의 확대 ------------------------------------ 56
• 2) 개별주택가격 특성항목 일치화 및 산정방법 개선 ------------ 58
• 3) 조사체계의 일원화로 담당 공무원의 전문성 확보 ------------ 60
• Ⅳ. 개별주택가격 공시제도의 실증적 분석 --------------- 63
• 1. 부동산 실거래가격 신고제도 -------------------------- 63
• 1) 부동산 실거래가격 신고제도 도입배경 --------------------- 63
• 2) 중랑구 부동산 실거래가격 신고 현황 ---------------------- 64
• 2. 실험을 통한 실증적 분석 및 개선방안 -------------------- 65
• 1) 실험개요 및 방법 ------------------------------------- 65
• 2) 기준값에서 벗어난 실거래가 반영률 ----------------------- 72
• 3) 실증적 개선방안 -------------------------------------- 74
• Ⅴ. 결론 ---------------------------------------------- 81
• 참고문헌 ---------------------------------------------- 86
• 설문지 ----------------------------------------------- 89
• ABSTRACT ----------------------------------------- 94