연구 요약
연구 요지 (AI)
부동산 양도소득세 정책의 문제점을 분석하고 제도 개선방안을 제시한다.
초록
This research is purposed to analyze the difference existing between appraised value and winning bid for the article traded through the real estate auction, and to verify and analyze the effect of lien affecting the price difference between appraised value and winning bid. In case there is any credit occurred relative to the article or real estate of others, the lien means the right retaining such article or real estate until this credit is repaid, as the legal security right-holder. And as per the related law, it defines 'The purchaser has the liability to repay the lien-holder the credit secured by such lien'.
Therefore, the lien exerciser has the right to retain the real estate against the purchaser, and the misuse/abuse of the lien declaration has been repeated owing to the defect of the present application procedure for lien. This research was performed by using two methods: Literature analysis and empirical analysis. As for the literature analysis, the matter was analyzed and the prior alternative was searched through the search for the real estate system and the lien system, through which the analysis model to be utilized in this research was drawn. As per the analysis frame drawn through the literature analysis, this research used two kinds of empirical analyses.
Firstly, it was analyzed that what effect was given by the lien to the difference between appraised value and winning bid through design of the natural test using the information on the market including the lien between 2003 and 2010. Secondly, the empirical analysis was executed on the basis of the questionnaire data. Because the lien will be the factor for the bidder, who meets the relevant sale, to avoid the bid on the analysis of the questionnaire survey. Also, this research draws various factors affecting the bidding intention of the bidder during the real estate auction and confirms these through the questionnaire survey.
Because to utilize the questionnaire survey method in this research is based on the fact that it is difficult to find the bidding intention of the bidder except the questionnaire survey, and that to know what factors influence attentively the bidding intention of the bidder will be surely the necessary information to improve the lien system. Also, it is judged that it will draw the meaningful result to draw the improvement alternative from the persons experiencing the lien among the bidders participating in the real estate auction.
As per the empirical analysis executed by this research, the existence of the lien lets the bidder, which will participate in the auction, take the attitude to avoid the risk at the point being recognized as the risk and finally it becomes the important reason to let it take the adverse selection. Being based on the results of the empirical analysis executed by this research, it has been confirmed that the lien is the important improvement reason disturbing the upright settlement of the court auction for real estate. The research results will be summarized as follows.
The lien, firstly, not only enlarges the difference between appraised value and winning bid on the meaningful level, secondly, but also is the factor giving the negative effect to all the doers participating in the court auction including the bidder as well as the creditor and the debtor by letting the value of the true article not guaranteed through the lien. And the lien is relevant to the systematical matter that can not be solved with the will and endeavor of any specific participant only. Also, thirdly, as the lien contains the systematical contradiction occurring the circumstance of adverse selection at last, it is urgently necessary to improve the system.
As for improvement of the lien system, it shall be improved in the type to protect the right of the creditor and the debtor better as the article may be recognized in its own value through the court auction, and it shall be surely improved to develop also the court auction system positioned at present. And as for improvement of the lien system, it shall be the type that can improve the circumstance for asymmetric information. For this reason, it will be necessary to improve the real estate auction system for development of the auction system in future, and this research presents the following three proposals.
Firstly, it is necessary to introduce the disclosure system so as to reduce the asymmetric information. As confirmed in the questionnaire survey, it was confirmed that the respondents have recognized the necessity for the disclosure system for the lien system by a huge majority. Such analysis results indicates that as for the improvement alternative for the present lien system, the information, which can select whether the lien exercising the first and most important factor for system improvement is genuine, shall be provided on the sufficient level.
Therefore, as for the present lien system, it is required that it may be changed into the system that can acquire the information, and during this course, it will become the very important factor for the system improvement to utilize the disclosure system. It is possible to make the prior disclosure for the article that the lien system is exercised through the disclosure system, and it is necessary to recognize the lien for the article only going through the disclosure procedure. By limiting partly the exercise of the lien like this, the systematical improvement, which limits partly the damage occurred from exercise of the untrue lien between the seller and the purchaser, will be necessary.
Also, it will be relevant to the factor to be affirmatively considered at the point that the bidders to participate in the relevant auction article can recognize the risk factor in advance, which may occur from the bid only as the whether the declared truth of the lien shall be investigated and announced before the court auction. Also, as such provision of the information reduces the un 이 연구의 목적은 부동산경매를 통해 거래되는
발행 정보
2012. 성결대학교 국내박사 학위논문