우리나라 開發利益 還收制度의 改善方向에 關한 硏究

토지 개발이익 환수제도의 개선 방향을 연구했다.

Land is the source of all material wealth. We earn a living on the land throughout life. But land, as a resource, is becoming more limited. So the availability of land is the key to human existence, and its distribution and use are of vital importance. Especially, the expropriation of land development Value in urban site is very important in respect to the efficient use of land and the redistribution of wealth. The purposes of this study are, primarily to overview the nature of development value, secondly to examine the current issues and problems involved in the development value expropriation systems in korea. and finally to suggest the improvement directions of the system.

Development value is the increase in the value of land Which occures to the owner of the land as a result of the central and local government's policy. This kind of value increase is not the result of anything the property owner had done, it is termed unearned increment. So this increases in value from the community rather than the owner should be returned to the Community. Therefore, expropriation of development value is one of the very important things in the land policy. At present, there are no systems with a view of expropriation such as Development Land Tax(DLT) or Land Value Increment Tax(LVIT) in Korea.

Only a part of development values have been recaptured in order to control speculation. Methods of land value expropriation are divided into taxation, non-taxation and other methods. However special assessement and capital gains tax have been effectively practiced. The special assessment is a levy to finance all or a part of the cost of public improvement enterprises. It has been used almost exclusively for local projects and has given benefits to residents with reduced government's heavy financial burden. But as the limitation of special assessement it cannot exceed expenses, expropriation of development value has been imperfect.

Also capital gains tax, Which cannot be levied to untransferred assets, levies gains from capital occurring from transfer assets. Then the trouble is that land value will rise and land possession will extend over a long time. Now the problems in land development expropriation systems are as follows, 1. Incompleteness and inequity caused by the lack of institutional equipments for development value expropriation. 2. The lack of assessment techniques for development value expropriation. 3. Indistinctness of regulation about limitations, ranges and rates of levies. 4. Resistance against payment of levies and variety of land value. Basic improvement directions about the problems are; 1.

Devejopment value should be recaptured over more wide range. 2. Unfairness between land-owners should be corrected. 3. Expropriation system must have close relationship with national land development plan. The improvement directions of the expropriation system are as follows; 1. To adopt and practice the land value increment tax for the effective development value expropriation. 2. Special assessment could be levied by two ways. one is direct levy method, the other is indirect levy method. Direct levy method is applicable to residents who are given special benefits and Indirect levy method is applicable to residents who are given general benefits. 3.

To practice share and discharge of levies in order to lessen the burden. 4. To accept a system for land value public notification in order to unify land value. In conclusion,it is suggested that the existing system of development value expropriation should be supplemented in a short-term and new systems should be accepted in a long-term.