軍用施設移轉을 爲한 財源調達 方案 : Tax Increment Financing(TIF)의 活用을 中心으로

도심 군용시설 이전사업의 재원조달에 TIF를 활용하는 방안을 연구했다.

This study was intended to resolve the problem of the financing scheme for the tremendous initial investment project cost required to transfer the military establishment located downtown in the future and provide for the financial scheme for the smooth progress of the project. Most of the land used for the military purpose within the established cities is located in the downtown area in which housing district is clustered or on the suburbs. Recently, the transfer of these military establishments has vigorously been discussed.

Especially, the military establishments located downtown or on the suburbs are strongly required to transfer to the outskirts of the city or other places due to the difficulty in entrance or exit for the performance of the military operation, noise or environmental pollution, the occurrence of adjacent residents caused constraints in exercising the property right, downtown regeneration or urban development and the like. Especially, the cost required to transfer the military establishments should be borne by the developer such as local government, administrative agency or government investment agency in accordance with the developer pays principle.

But the reality is that there is very great difficulty in transferring the military establishments because the magnitude of the transfer cost is tremendous, the excessive cost is asked for the project developer of the military and the like. And because the land cost, preparation cost and other direct costs related to the transfer of military establishments are reflected in the preparation cost of the project cost, the preparation cost is increased and passed over to the occupant if the cost of transferring the military establishment is increased.

This runs counter to the real estate price stabilization policy and the residential establishment policy which are the major policy project of government and has a negative effect on the profitability of the project, causing difficulty in starting the project. This military establishment transfer project gradually increases in size from the existing form of small-scale transfer.

A representative example includes the followings: promoting the project to transfer the 35th division located in Ilwon Songcheon-dong Deokjin-gu Jeonju to Ilsil-gun; concluding and promoting the memorandum of understanding with Korea Land Corporation and on the project to transfer the 1st support headquarter and military units under its command located downtown in Wonju; the construction project of the Songpa New Town for stabilizing the housing price of the metropolitan area to transfer the military establishment located in its prospective area to Icheon, Kyonggi Province.

The method of transferring this large military establishment takes a form of securing the transfer land first, completing the establishment of integrated quarters, BOQ and the like and donating the completed establishment to the Ministry of Defense by the project developer in a method of contributed acceptance and receiving the existing military land. The problem of this project method is that the tremendous cost occurs and the payoff period is elongated because the land intended for transfer can be sold or developed after the establishment of the military establishment is first completed in relation to the transfer land.

Accordingly, this study attempted to examine whether there is a possibility of the scheme for applying tax increment financing(TIP) of investing the tax increments at the current point in time, resolving the burden of the initial investment project cost of the developer and preparing the transfer cost smoothly. In actuality, an attempt was made to calculate the cost of the credit that might occur by the execution of the project including the tax revenue related to real estate by applying the TIF method in construction of Songpa New Town.

As a result, it was found that the estimated amount of the credit to occur would account for 486,500,000,000won, which could reduce the initial investment project cost of the developer on a large scale. Moreover, Korean real estate tax system is changed from the transaction tax to the holding tax and the standard of assessment for the property tax and taxes related to the real estate is actualized and its applicability will gradually rise. But for the TIF method to be successfully actualized, the tax revenue related to real estate should be stabilized and it is necessary to mitigate the system for issuance of the local bond or improve the constraints of its issuance.

It is thought that the results of this study will contribute to resolving the problem of the initial fund burden related to the transfer cost on the part of the military authorities or local government and the developer planning to transfer the military establishments. The future application of this project method is expected to provide an opportunity to improve the physical environment of the backward area such as downtown and old street and the like and make efficient use of limited land resources. 본 연구는 향후 도심지내 위치한 군용시설이전 시 소요될 막대한 초기투자사업비에 대한 재원조달방법상의 문제점을 해결하고 원활한 사업추진의 진행을 위한 재원조달방안을 마련하는 것이 목적이다. 기성 도시내에서 군용목적으로 사용되어 온 토지의 대부분은 주택지역이 밀집된 도심지역이나 도시인근 또는 근교에 인접해 위치하고 있는 경우가 대부분이다.

최근 들어, 이러한 군용시설의 이전과 관련한 논의가 활발하게 이루어지고 있다. 특히, 도심이나 도시인근에 위치한 군용시설은 군 작전수행을 위한 진출입의 어려움, 소음이나 환경오염, 재산권 행사의 제약 등에 따른 주변주민의 민원발생, 도심재생이나 도시개발을 위한 개발압력 등으로 인해 도시 외곽지역이나 타 장소로의 이전을 강하게 요구받고 있는 상황이다. 특히, 군용시설의 이전에 따른 비용은 원인자 부담원칙에 따라 그 원인이 되는 행위자 즉, 국방ㆍ군사시설사업에 관한 법률에 의거 지자체 등 행정기관과 정부투자기관 등 사업시행자가 군용시설이전에 대한 비용을 부담하여야 하나, 이전비용의 규모가 방대하고 군의 사업시행자에 대한 비용과다 요구 등으로 인해 군용시설이전에 매우 큰 어려움을 겪고 있는 실정이다. 또한 군용시설 이전과 관련한 용지비, 조성비, 기타 간접비용 등은 사업비의 조성원가에 반영되기 때문에 군용시설 이전비용이 증가하면 결국 조성원가가 증가하고 원가는 다시 입주자의 비용부담에 전가되어 정부의 주요 정책사업인 부동산가격안정과 서민주거 안정화 정책에 역행하고, 사업의 수익성에도 부정적인 영향을 미쳐 결국 사업 착수에 어려움이 발생한다. 이러한 군용시설이전사업은 기존 소규모의 이전형태에서 점차 그 규모가 커져가고 있다.

대표적인 사례로, 전주시는 덕진구 송천동 일원에 위치한 35사단을 임실군으로 이전하는 사업을 추진 중에 있고, 원주시는 도심지내에 위치한 1군지원사령부외 예하부대를 시 외곽지역으로 이전하는 사업을 한국토지공사