단독주택 공시가격과 실거래 가격의 차이 분석 : 대구광역시 북구 사례를 중심으로

단독주택 공시가격과 실거래가의 차이를 분석했다.

In 2005, officially announced price of detached housing introduced for the taxation standard of recognition and of fair taxation realization. In 2006, real estate transaction reporting system has been enforced. However, the problem of discrepancy between officially announced price and sales price of detached housing at the current time that the introduction of the system was only 10 years still have occurred. By empirical analysis of the difference between officially announced price and sales price of detached housing, this study was looking for suggestions and policy implications on the basis of the result.

To target Buk-gu, Daegu, based on technical statistical analysis the 732 items appropriate case in specimens that have been collected for one year of 2013, actual transaction prices reflect rate analysis, fairness of taxation by regression analysis and COD analysis. The actual transaction price reflects rate variance analysis result is 50 percent level, the fairness of the analysis result of taxation, vertical fire fairness and regressive inequity exists. In addition, there was a problem with the proper such as that fire fairness exists through the COD analysis.

Evaluation of the officially announced price of detached housing that reflect the actual transaction price information more aggressively through the present study should be carried out, evaluation method of officially announced price of detached housing is also fair of taxation to match the officially announced price of the collective housing is I suggest that to be done. The results of this study, improvement of pure functionality as an indicator of housing transactions the officially announced price of detached housing and tax equitable, it is possible to contribute to be utilized as a basis for policy established on system of public notice of housing.