開發利益還收制度의 實效性 提高를 위한 硏究 : 開發負擔金制를 中心으로

개발부담금제도의 문제점과 실효성 제고 방안을 연구했다.

本 硏究의 주요 내용으로는 2006. 1. 1.부터 再賦課되기 시작한 開發負擔金制度의 問題點과 實效性 提高方案을 살펴본다. 먼저, 制度 일반적인 문제점을 보면, 개발사업의 萎縮化 우려 문제, 開發利益還收의 범위 적용에 있어 신축성 있게 制度를 운용하여야 함에 따라 실제적이고 객관화된 기준의 不在 문제, 開發負擔金이 타 開發利益還收制度들과 重複, 開發負擔金의 사용 용도에 대한 문제 등에 대해 살펴보고 改善方案을 검토해 본다. 다음으로 開發負擔金制度의 개별적인 문제점을 살펴보면 부과대상사업에 따른 衡平性 문제, 지목의 변경에 있어 開發負擔金의 부과를 회피할 수 있으므로 이에 대한 平等의 原則 및 比例의 原則에 違背 문제, 「개발이익환수에관한법률」상 부과대상의 범위가 租稅法律主義 원칙이나 大統領令의 委任立法의 限界 逸脫 문제, 네 번째로 租稅法律主義에 따른 衡平課稅 原則을 위배의 문제점에 대해 살펴본 후 改善方案을 살펴본다. 마지막으로 開發負擔金制度의 實效性을 提高시키기 위한 방안을 살펴보면 먼저 開發負擔金 부과 대상에 대한 조정이 선행되어야 할 것이다.

대상사업의 규모가 사업시행 중 변동 되었을 때 즉, 개발사업의 승인면적, 준공면적, 측량면적이 각각 다를 수 있으므로 이에 대한 하나의 원칙을 갖고 制度를 운용하고, 대상사업 중 일부면적만 부과대상이 되는 경우에는 부과대상여부는 인가면적으로 하되 실제 開發負擔金의 산정은 지목변경이 이루어진 면적만을 대상으로 하는 것이 좋은 實效性 提高方案이 될 것이다. 두 번째로 開發費用算定의 實質化 및 公正化를 통한 實效性 提高 方案인데, 이는 비효율적이고 비전문적인 현행의 開發費用算定方式에 대한 提高方案을 세가지 제시하였으나 본인의 생각으로는 公的부분만을 공제의 대상으로 하는 첫 번째 대안이 타당하리라 생각한다. 세 번째로 開發負擔金 賦課面積 운용의 適正化를 들 수 있다. 賦課面積으로 정해진 절대적인 면적에 얽매일 것이 아니라 여러 實質的이고 客觀的인 방침을 통해 實效性을 提高시킬 수 있을 것이다. 네 번째로 正常地價上昇分을 산정할 때 현행의 全國平均地價上昇率을 획일적으로 적용하기보다는 지역별·용도지역별·지목별로 달리 적용해 부담금의 適合性과 公正性을 提高시켜야 할 것이다. 다섯 번째로 開發利益의 단계별 부과율 적용을 통해 實效性을 提高시킬 수 있을 것이다. 현행의 一括的인 25% 적용보다는 개발사업자별, 開發利益의 규모별로 단계적으로 부과율을 적용시키고, 또한 자진납부 시 할인혜택을 주는 방안도 좋은 대안이 될 수 있다.

마지막으로 開發負擔金의 合憲的 확대를 들 수 있다. 制度의 違憲的 소지를 제거해 合憲的인 범위 내에서 開發負擔金의 범위를 확대하는 것도 또한 實效性 提高를 위한 좋은 方案이 될 것이다. Korea went through a rapid process of economic development since the 1960s when early phases of industrialization began. Korean society, however, has faced chronic social problems related to land. The most serious land issues include high land price, real estate speculation, and privatization of development benefit. This study focuses on privatization of development benefit and explores ways to restitute development gains to achieve improvements in land situation in Korea.

Since the occurrence of the land problem, the Korean government has implemented various land policies including a system for restitution of development gains. The policies adopted by the government are qualitatively on a equal footing with those of advanced industrialized countries. Despite diverse advanced systems and policies, land development gains could not be restituted and were privatized. As a result, citizens perceive the land issue as a social illness without any solutions. It has become a truism to cite land and real estate as prime target of investment.

As Korean economy becomes more mature, commercialization of land and real estate will become more advanced and will continue as far as investment profit can be expected. At the same time, the issue of privatization of development gains will continue to harass the public. The Korean society cannot escape from the framework of the workings of the market economy. However, it is necessary to enhance the effectiveness of the restitution of development gains to achieve stability of land price, control real estate speculation, consolidate fair taxation, and enhance financial condition of local governments.

To do so, it is necessary to have a better understanding of "development" in development gains. As of now, the concept of development is not specifically defined in related laws and regulations. Therefore, it is advisable to define tangible and intangible aspects of developments that can grasp spatial, temporal, and socio-economic changes. This study proposes strategies for effectively implementing improvements. This study analyzes the problems involving land development charge system, which was re-instituted on January 1, 2006 and explore and proposes ways to improve the effectiveness of the system.

General issues involving the system include the following: concerns regarding the system’s impeding development, lack of effective and objective criteria for flexibly running the system when imposing the scope of restitution of development gains, the system’s overlapping with other systems of restitution of development gains, and the use of development charge.

This study then discusses problematic aspects of development charge system: (1) the issue of fairness involving projects to be charged; (2) the issue of violation of the principle of impartiality and the principle of proportionality as payment of land development charge can be avoided by changing land category; (3) cases in which the scope of taxation targets (enumerated in "Restitution of Development Gains Act") is in conflict with the principle of no taxation without law or delegated legislation of presidential decrees; and (4) the conflict arising from discordance between the principle of no taxation without law and the principle of fair taxation.

For each of these problem areas, solutions for improvement are proposed. This study proposes a number of solutions to make the system more effective. First, to enhance the effectiveness of the land development charge system, assessment of land development charge should be adjusted. For instance, the size of a project can be changed during actual implementation of the project and as a result, approved development space, space at the completion of a project, and measured space may differ from each other. To enhance the effectiveness of the system, a single principle should be applied. Whether a project is subject to an assessment of taxation should be based on approved space.

However, calculation of land development charge should only consider the space for which a change of land category was made. Second, the calculation of development cost should be realistic and fair to make the system effective. Three solutions are proposed to improve the current system’s method of calculating development cost, which is inefficient and unprofessional. The first solution, which allows deduction only to the public sector project, seems to be appropriate. Third, assessment of space to be taxed with land development charge should be flexible. Blind adherence to absolute assessment criteria should be avoided and more practical and objective solutions could be applied to enhance th