상업용 집합건물의 대지지분 배분에 관한 연구

상업용 집합건물의 대지지분 배분 문제를 연구했다.

Aggregate buildings can be classified as multi-unit dwelling in accordance with the Subparagraph 2 the article 2 of「The Act on the Public Announcement of Real Estate Price」and commercial building which is partitively owned and non-residential real estate in accordance with 「The Act on the Ownership and Management of Aggregate Building」(hereinafter referred to as the 「Aggregate Building Act」) in compliance with the Subparagraph 4 the Article 2 of the same act based on the use.

The main stream of the representative multi-unit dwelling of aggregate buildings for residence is apartment, townhouse and multiplex housing in accordance with the Subparagraph 3 the Article 2 of the 「Housing Act」, the Article 3 of the enforcement ordinance of the same act, the Subparagraph 2 the Paragraph 2 the Article 2 of the 「Building Act 」 and the Subparagraph 2 of the [Attached Table 1] related to the 5 of the Article 3 of the enforcement ordinance of the same act and efficiency apartment for residence and accommodation for the welfare of senior citizens out of the quasi dwellings in accordance with the Subparagraph 4 the Article 2 of the「Housing Act」and the Article 4 of the enforcement ordinance.

Commercial buildings out of non-residential aggregate real estate are diversely classified as the Subparagraph 3 (the 1st kind neighbourhood living facility) the Subparagraph 4 (the 2nd kind neighbourhood living facility), the Subparagraph 7 (sales facility) and the Subparagraph 14 (business facility) etc. of the [Attached Table 1] related to the Subparagraph 2 the Paragraph 2 the Article 2 of the 「Building Act」and 5 of the Article 3 of the ordinance enforcement of the same act, in addition to the 2 of the Article 1 of 「the Aggregate Building Act」following the type, scale and use.

Houses for residence in the metropolitan area and the provinces and have much difference in the prices, however the prices of the houses in the same complex do not have much difference and only they can be classified following the supplied areas. The method of the distribution of the shares of the building site for building for residence is to distribute the shares of the building site in proportion to the part of exclusive possession so it would not have big problem compared to commercial building which is a non-residential aggregate building.

However, a commercial building which is a non-residential aggregate building has definite difference not only in price elasticity due to demand and supply but also in value compared to aggregate building for residence following the type, the location and the function. Values have diverse types and changes such as market value, investment value, collateral value, and tax value however because price is the past value already paid once and the changes depend on the changes of the demand and supply, the meaning and contents of the price are different from the above.

In reality, in spite of the fact that a commercial building which is a non-residential aggregate building has noticeable difference from a building for residence in parcel price when it is parceled out for the first time, if the shares of the Building Site are uniformly distributed resting on the ratio of the part of exclusive possession overlooking the difference, it would result in improper guarantee of the right of private ownership from the beginning so it not only cannot be transacted at just price1) “Just price” means the price which is accepted to have the highest possibility for transaction of land, house and non-residential real estate to come into existence in case the transaction is normally accomplished in the regular market.

but also the problem of unreasonable tax burden appears. Besides, separate taxation is carried out for a commercial building. It is the property tax for land portion which is due on the end of September and the property tax for building portion which is due on the end of July. In such a reality, the method to distribute the shares of the building site resting on the ratio of the part of exclusive possession should be changed into the method to distribute the building site in proportion to the parcel prices which are different from each other depending on the effective value of the respective floors.

Different parcel price mean different value, however in spite of the different values, distribution of shares of the building site corresponding to the values cannot be accomplished. Despite the fact that the taxation value of real estate should sufficiently reflect this truth, the reality is not but connotes a lot of unreasonable elements, and in the aspect of the fairness of taxation as well, the taxation on aggregate commercial building is losing fairness. The 2 of the Article 1 of the「Aggregate Building Act」is the provision that makes even 1 unit of building accepted to have ownership as a divided shop in case it is classified for use.

With relation to this, because the alternative ratio of capital per unit area of land is very high particularly for a commercial building in urban area, the gradient of limit area curve is high as well. Accordingly, the amendment of relevant Act and subordinate statute and the improvement of the system are necessary for proper securement or guarantee of property value and right of individual persons holding a partitioned ownership of a commercial building which is non-residential aggregate building.

The purpose of this study is to make the shares of the building sites of all aggregate commercial buildings in the entire country distributed reasonably resting on the value and usefulness of the respective floors of the buildings. Together with the guarantee of the value of private ownership, reasonable taxation should be accomplished and furthermore, we hope that the result of this study promotes preparation of fair taxation system with the distribution of the shares of the building site corresponding to the value of aggregate commercial building in the property market. In addition