土地公槪念制度에 關한 硏究 : 關聯 法律을 中心으로

토지공개념과 관련 법률 및 제도를 살펴보았다.

Land is essentially a fundamental aspect in man's most activities whether social, economical or cultural. Under current conditions of growing population and rapid urbanization, the importance of land for survival is being more and emphasized. However land, due to its own unique characteristics, cannot be distributed most properly, so governmental intervention can be reasoned. This study generally examines the practical systems related to 'Public concept of Land' which have been introduced to solve the serious land problems and to seek effective usage of limited land resources.

Through this examination, the purpose is to verify the propriety of its legal foundation and to present the improvement plan to those problemes that might arise after implementation. Systems related to 'Public concept of Land' that have been implemented since Jan. 1, 1990 are 'Celing Limit on Curtilage Possession', 'Taking Profits on Adjacent Development' and 'Taxation on Surplus Profits of Land'. The legal foundation of such systems can be found in constitutional ideologies of the preamble of the Constitution, articles related to right to live and social rights and also economic articles.

However the problems of 'Ceiling Limit on Curtilage Possession' are: the limited object to apply such system, the vorry that the essential meaning of property rights may be encroached, and the probability ofspeculatoin through false dispersion of curtilage. The problems of 'Taking Profits on Adjacent Developement' are : the probability to decrease the private enterprises' will to develop, the difficulty of calculating profits of development and price of land, and the difficulty to decide among~many methods of payment. And the problems of 'Taxation on Surplus Profits of Land' are : the problem of sveepingly proportional rate of tax, the contradictions related to transfer income tax.

The solutions to improve from such problems are as follovs. In 'Ceiling Limit of Curtilage Possession' case, the solutions may be Enlargement of the object to apply such systems through taxation policy, exclusion of the aspects that violate the constitution through realization of tax basis, and prevention of false dispersion through such institutions as 'Land Transaction Declaration Policy'. In the 'Taking Profits on Adjacent Development' case, the solutions may be: Give incentives to develop through guaranteeing proper profits to private enterprises, preparation of compensation policy to losses due to development, and introduction of policy of reserving land.

And in the 'taxation on Surplus Profit of Land' case, the solutions may be : Nullification of the classification of land possessed by enterprises into business and non-businsess, and the application of graduated progressive rate of tax.