공법상 영업손실보상 관련 영업이익 산정의 문제점 및 개선방안에 관한 연구

도시개발사업의 영업손실보상에서 영업이익 산정 문제와 개선책을 연구했다.

ABSTRACT A Study on the Problem and Improvement of Business Profits Computation Related to Business Loss Compensation in Public Law Purpose of this study is on providing policy suggestion on business profits computation issue in urban development projects, which is key part of business loss compensation, in order to preclude disputes in proceeding urban development projects. Many part of the city in Korea is under repairing under the name of New town project, Urban improvement promotion project, Urban development project and numerous redevelop plans at governmental level. Consequently, many of the citizens claim for loss compensation.

In this situation, people’ attention on business loss compensation is increasing, yet academic review and institution on the issue are insufficient. That is why litigations concerning business loss compensation between developer and resident living in redevelopment area flourishing. Therefore, this study analyzed Law of compensations in land use and the case of business loss computation, and performed focus group interview to improve current computation method for business profits. Current business profits computation put the importance on the number of reliable documents.

In other words, the gap between calculated business profits and determined business profits increases when the evidence is sufficient and vice versa. This study points out two kinds of problems in the computation of business profits in public law. One is ambiguous measures for business profit computation in the land compensation law. Putting it differently, the law only provides the standards for business loss compensation, compensation period, and minimum business profits, not specific method or standard of business benefits computation. This is why numerous petitions and litigations are blooming and public developments are being delayed.

Another is the responsibility for proper business profits computation. In other words, appraisers are to perform business profits computation with ambiguous measures, but they are also responsible for the ‘proper’ computation. The case analysis in this study also reveals two limitations in the procedure of business profits computation. Firstly, appraisers have had difficulties when developers or the authority interested request them for a basis for a business profits computation, because these developers and the authority interested did not provided appraisers sufficient material for the computation in the first time.

Secondly, the measures for business profit computation in the land compensation law recognize undeclared profits. However, undeclared profits itself is considered as tax evasion. Therefore, considering undeclared profits as business profits can provoke unfair discrimination between tax-evaders and honest tax payer, even it can increase tax evasion rate. To solve the problems listed above, this study suggests three kinds of solutions. First of all the measures for business profit computation in the land compensation law should be specified in preparation of the situation that lacking documents that prove business profits.

Second of all, standard income ratio provided by the Department of national taxation should be eliminated form business profit computation, because it has never been updated since 2001. Instead of using standard income ratio in business profit computation, industry statistics of regional business profit can be a tool for the computation, because it is updated every five years. Lastly, requiring certain amount of experience on business loss compensation to appraisers would be affective for solving the problem.

This research little explains about business loss compensation, because the proportion of business loss compensation tend to be small comparing to the compensation on land or building in redevelopment projects of real estate. Other preceding references demonstrate that a premium on real estate is qualified to be considered as the subject of loss compensation, but it is problematic that the compensation law ambiguously states about the premium whether it can be seen as the subject of loss compensation or not. Finally, discordant calculation of business suspension period for loss compensation in laws should be coordinated.

In other words, the land compensation law recognizes the compensation period as three months, while the urban and residential environment improvement Law acknowledges it as four months. Therefore, it is unfair for compensation receivers to be guaranteed different amount of recompense depending on the types of development projects, yet the business of compensation receivers is identically disturbed regardless of development types. Key words : loss compensation, business loss compensation, business profits, focus group interview, compensation for business suspension 본 연구는 영업손실보상에서 중요한 부분을 차지하고 있는 영업이익 산정과 관련한 문제점과 개선방안을 제시하여 영업손실보상과 관련한 분쟁을 미연에 방지하고 공익사업의 원활한 진행을 기함에 목적이 있다.

최근 뉴타운, 재정비촉진지구, 도시개발사업 및 재개발사업을 포함한 도시정비사업이 진행됨에 따라 손실보상이 빈번하게 이루어지고 있는 실정이다. 도심지역에서의 공익사업은 다수의 영업손실보상을 필연적으로 발생시킨다. 특히 ‘용산사태’로 인해 영업손실보상에 관한 국민적 관심은 높아지고 있으나, 토지 및 건물에 대한 학계의 연구 및 법 제도의 정비가 구체화되어 있는 반면 상대적으로 영업 손실보상과 관련한 연구 및 법률 규정은 미비한 것이 현실이다. 따라서 법률규정의 흠결로 인해 피수용자와 사업시행자간 협의가 원만하게 이뤄지지 못함에 따라 공익사업의 지연 및 불필요한 쟁송이 빈번하게 발생하고 있다. 이에 본 연구의 목적은 토지보상법 제 규정의 검토 및 실제 영업손실보상 감정평가 사례 분석을 통해 영업이익 산정의 문제점을 파악하고 표적집단면접(FGI : Focus Group Interview)을 통해 영업이익 산정에 대한 개선방안을 제시하는데 있다.