우리나라 土地開發관련 負擔金制度의 改善方案에 관한 硏究

우리나라 토지개발 관련 부담금제도의 개선방안을 연구한다.

Allotment for Development was established in December 30th, 1989 through a previous announcement of legislation related to pay back of developmental profit in July 11th 1989 and an Enforcement of Ordinance of it was proclaimed in March 2nd 1990 and came into force. This system was introduced as a part of public conception of the land and it is aiming at the greatest utilization of the restricted land for public interest by adjusting proprietary rights and developmental rights to the land. Therefore, it was emphasized on public interest and sociality in using the land. However, utilization and utility value of the land were changed because of expansion of the cities.

Industrialists pursued profit through filling up demand on development of the land. Enterprises should bear tax burden caused by profit in the process. However, various allotments which were imposed on them according to objective indicator regardless of their real profit were very big burden to enterprises. Owners and neighborhood owners of the land development and enterprises became wealthy, however entrepreneur groaned under a heavy burden of various allotments related to development work.

Pay back of development profit of unearned income had not only disentangled unbalance of income structure and discord of social strata but also played an important role in preventing private possession of developmental profit. For example, late in 1980s, rapid growth of land price caused unbalance of income structure, discord of social strata, and social prejudice against value and recognition of labor. The government had to introduce public notions on land to solve the problem. The allotment for development was induced to prevent speculative investment in real estate and to promote using the land efficient through entrepreneur's pay back of developmental profits.

There are many problems in allotment for development such as duplicate imposition, equilibrium, developmental profits including profit of entrepreneur, difference between land prices of setting to work and completion, and imposition on developmental loss. The purpose of this study was to relieve burdens of entrepreneurs by solving the above mentioned problems and to provide the entrepreneurs with environment to create willing to risk money. Developmental profit was ideological caused by public conception of the land. If the enormous profits caused by the development, it should not revert to an individual.

It is necessary to study more if the profits should revert to the society or an individual. It is a problem that the profits to revert to the individual or the entrepreneur should be paid back to the society due to the social development, because it was against the basic principle of the Democracy. More over, it is necessary to reconsider pay back of developmental profits to improve the environment of the entrepreneurs.

That is, we should integrate allotment for development, allotment for diversion, and other allotments, improve present system which was a burden on them due to duplicate imposition, and lay an allotment for development on important developmental work for pay back of developmental profits except some developmental works which induced a big burden. Further more, we should reflect the cost of the enterprises closely when we make a calculation of allotment for development, and relieve their burden not to suffer a loss caused by outcome of an imaginary number.

In the long run, it is necessary to consider the device that present allotment for development should be absorbed and replaced by a transfer income tax and legislation about pay back of developmental profits should be abolished. However, there should be a premise that new system would be administered faithfully in accordance with economic theory.