부동산개발관련 부담금의 문제점과 개선방안

부동산 개발 관련 부담금의 현황과 문제점 및 개선방안을 연구한다.

Immediately after the introduction of the charge in Korea in 1961, the charge, which was only a few, increased rapidly in the 1990s, with 61 new charges installed during this period alone, and as of 2023, there are 90 charges. In terms of size as well as type, the charge has become too much of a financial burden for the people, with about 22 trillion won in operation in 2022 and 83 related laws for charges established under the Framework Act on the Management of Charges, which manages the establishment and abolition of the charge.

The Framework Act on the Management of Charges is only a regulation related to the establishment and abolition of charges, and does not stipulate basic and common matters related to charges, so there is no general legal system that penetrates the entire charges so that there is no discussion of the process of establishing, determining, changing, collecting, and extinguishing the obligation to pay the charges.

There are quite a lot of charges that do not have measures to secure the right to impose and collect by expanding the responsibility of payment, such as the succession of payment obligations, joint payment obligations, and the second payment obligations, and disputes are expected as the relationship between charges and general receivables is not uniformly defined in real estate-related charges. The exclusion period of charges is five years, whereas even if a person liable for payment pays excessively, there is no right to request correction within five years other than administrative disputes.

Regarding collection, regulations such as collection before delivery, extension of payment deadline, dunning, surcharges, and compulsory collection vary by law, and it is difficult to judge the exclusion and reduction of charges in addition to laws and enforcement ordinances.

This study identified 10 types of real estate development-related charges, which are currently imposed and collected by local governments, such as development charges, reconstruction charges, overcrowding charges, transportation inducement charges, wide-area transportation facilities charges, school land charges, infrastructure installation costs outside urban development zones, causation charges (waterworks laws), causation charges (waterworks laws), and evaluation of individual laws by examining the contents of individual laws (the validity of imposition, validity of use, judgment on similar charges, appropriateness of imposition standards, legalization of imposition requirements, protection of the rights and interests of those liable for payment, such as rights relief procedures), and suggested improvement measures.

In addition to improving individual problems, in order to solve basic and common problems such as the obligation to pay real estate development-related charges, relief of rights, collection procedures, and legalization of reductions, it is necessary to establish the so-called Framework Act on Local Finance Charges, the Local Finance Charges Collection Act and The Act on the Restriction of Special Cases of Local Financial Charges, borrowing the legal system of the National Tax Act.

The Framework Act on Local Finance Charges shall logically define when the obligation to pay real estate development-related charges is established, confirmed, changed, collected, and extinguished, and the obligation to pay real estate development-related charges, expand the obligation to pay them, secure the right to impose and collect them by uniformly defining the relationship between charges and general receivables, and convert the real estate development-related charges based on the current government imposition system into the reporting and payment system or provide reporting obligations to strengthen the relief of rights by enabling correction claims.

It is necessary to unify each collection procedure stipulated in the Real Estate Development-related Charges Act by establishing collection-related regulations within the Local Finance Charges Collection Act or the Framework Act on Local Finance Charges so that pre-delivery collection, extension of payment deadline and installment payment, dunning, surcharges, and compulsory collection can be applied uniformly.

The Act on the Restriction of Special Cases of Local Financial Charges shall legalize matters requiring special cases, such as reductions and exemptions, among real estate development-related charges, and improve the purpose of reduction or exemption by stipulating general reasons for follow-up management in the Act. As above, it is necessary to reorganize the legal form and contents of real estate development-related charges and transfer the attribution of the finances to local governments as much as possible.

Most of the real estate development-related charges are imposed and collected by local governments, and real estate development projects have very close interests with developers and local residents, so the constitutional legitimacy of the real estate development-related charges can be improved only when the financial authority is attributed to local governments. 1961년 우리나라에 부담금이 도입된 직후 수 개에 불과했던 부담금이 1990년대 들어 급격히 증가하여 이 시기에만 61개의 부담금이 새로이 설치되었고 2023년 현재 기준으로 90개의 부담금이 존재한다. 종류뿐만 아니라 규모 면에서도 부담금은 국민에게 있어 너무 큰 재정 부담으로 자리 잡고 있는데 2022년 운용 규모는 약 22조 원, 부담금의 신설과 폐지를 관리하는 「부담금관리 기본법」에 따라 설치하는 부담금의 관계 법률도 83개에 달한다.

그러나 부담금관리 기본법은 부담금의 신설과 폐지와 관련된 규정일 뿐, 부담금에 관한 기본적이고 공통적인 사항을 규정하고 있지 않아 부담금 납부의무의 성립과 확정, 변경, 징수, 소멸에 이르는 과정의 논의가 없을 만큼 부담금 전반을 관통하는 일반적인 법률체계가 없다. 예를 들어 납부의무의 승계, 연대납부의무, 제2차 납부의무와 같이 납부책임을 확장하여 부과권과 징수권을 확보하고자 하는 조치가 없는 부담금도 상당히 많고, 부동산과 관련된 부담금에 있어 부담금과 일반채권과의 관계를 일률적으로 규정하지 않아 이로 인한 다툼도 예상된다. 그리고 부담금의 부과제척기간이 5년인데 반하여 납부의무자가 과다납부한 경우에도 행정쟁송 외에 5년 내 경정청구를 할 수 있는 권리가 없다. 징수와 관련해서도 납기전징수, 납부기한의 연장, 독촉, 가산금, 강제징수 등 규정이 법령별로 차이가 있고 부담금의 부과제외와 감면에 있어서 법률, 시행령 외에 훈령, 타 법률 등에 규정하므로 판단하기 어렵다. 이에 본 연구는 부담금 중 현재 지방자치단체가 부과·징수하는 부동산개발관련 부담금을 개발부담금, 재건축부담금, 과밀부담금, 교통유발부담금, 광역교통시설부담금, 학교용지부담금, 도시개발구역 밖의 기반시설 설치비용 부담금, 기반시설 설치비용 부과금, 원인자부담금(