우리나라 開發利益還收制度에 따른 開發費用算定實務에 관한 硏究

개발이익환수제의 개발비용 산정 실무와 제도 운영을 연구했다.

We have made a rapid economic growth each year since 1962. The formation of industrial complex for factory construction and residential districts for workers and other citizens have required improvement and adjustment of a big track of land. As an undesirable byproduct of land development, land prices have soared. It almost always has given land owners and undertakers of land development unearned income. Such windfall gains has posed social, economic and political problems. In order to serve as a prevention against land speculation arid to facilitate the effective use of land for public benefit, the law on land developmaent gain tax was enacted and made public in March 2. 1990.

The focus of this law is on control and holdback of real estates associated with dealing in land through charging a portion of land development cost to land development, undertakers an his development gain and through imposing windfall gain tax on development gain of land owners. In this research report, definitions of and assessment base for land development undertakers' share of land development cost are presented.

This report is considered useful to land development undertakers in that it specifies computation methods and practices of assessment base for a share of land development cost based on the current law and describes the procedures for assessing and collecting it in compliance with its administrative rules.