개별주택가격 공시제도의 효율화 방안에 관한 연구 : 서울특별시 중랑구 사례를 중심으로

개별주택가격 공시제도의 운영 효율화 방안을 사례로 분석했다.

The public announcement system of individual publicly-announced land prices began to calculate the price of individual land with the enactment of the 「Act on the Public Announcement of Land Price and Valuation of Land」 in 1989. In 2005, the public announcement system of individual housing prices was introduced by enacting the 「Act on the Public Announcement and Apprasial of Real Estate Price」 with the aim of integrated taxation of land and building. This is intended to enhance the fairness of the burden of all kinds of taxes related to real estate and prepare for the implementation of real-estate real-transaction notification system.

But the need for the improvement of the public announcement system has continued to be raised up to the present since its implementation. But in spite of the requirement for its improvement from hands-on workers and specialists, improvement has been poorly made on problems such as the number of still insufficient standard lots and houses, the absence of researchers' speciality, dualized public announcement system and the like.

Therefore, this study attempted to analyze the calculation method of individual housing prices and the actual condition of the operation of the system based on individual housing prices, publicly notified individual land prices and real-estate real-transaction prices in Jungnang-gu, Seoul publicly announced in 2011. And the questionnaire research was conducted for public officials engaging in the publicly notified real estate prices, appraisers, students majoring in real estate with a focus on the problematic factors in calculating the reasonable prices.

This questionnaire research showed that there were problems such as the unification of the publicly notified individual land price survey office and individual housing price survey office dualized into the land registration office and the tax office in cities, counties and boroughs, the unification of the period of determining the publicly announced price, the lack of the number of standard houses, the absence of surveyors' speciality. Accordingly, it is necessary to make its institutional improvement at the earliest period as it is urgent to improve those problems.

And an attempt was made to compare individual housing prices and real-estate real-transaction prices using the Arc GIS program in relation to the lack of the number of standard houses most important of the above problems. And empirical analysis was conducted through the experiment about the considerable gap among individual housing prices as multipurpose housing did not exist in calculating the housing price of the multipurpose building based on the difference in price occurring here. The test method was to compare individual housing prices with real-estate real-transaction prices occurring in Jungnang-gu in 2011.

As a result, the land price in the individual housing price was first recalculated by applying the publicly notified individual land prices determined and officially announced on May 30, 2011. Second, the individual housing price was recalculated after selecting the standard housing based on the advice of appraisers on multipurpose building located in the multipurpose building district. This study, through two tests, presented grounds for complementing the shortcomings of calculating land prices on the comparison table of the multipurpose building area.

And their results can be used as research material concerning the reasonableness of the number of standard houses that may occur in the future. It is expected that this study will contribute to the valuation of real estate and the equity of tax burden.