不動産價格 公示制度의 效率的 運營 方案에 관한 硏究

부동산 공시가격 제도의 합리성과 효율적인 운영 방안을 연구했다.

The reasonableness of the declared values in the Public Notice of Values and Appraisal of Real Estate Act cannot be emphasized too much in its effects on the property right of people because it is used as a base of withholding taxation in various taxes, and it may serve as a factor of tax resistance when it is unfavorably managed. The system of public notice of values on estates was introduced in 1989, and has been managed as Officially Assessed Referenced Land Price and Officially Assessed Individual Land Price. For housing, Housing Price Public Notice System, in which the prices of estates and buildings in gross are public-noticed, was introduced in 2005.

Now the prices of buildings besides housing are going to be public-noticed according to the Public Notice of Values and Appraisal of Real Estate Act. The Act has been constantly revised in order to appropriately and integratively assess real estate tax through unified taxation on estates on buildings for improving fairness in tax burden, to overcome defects of double expenditure and loss of reliability in administration that were caused by assessing estates and buildings separately by various administrative agencies, and to maintain the harmony and balance between the right to tax the nation and property of right of people through providing equal taxation criteria.

However, decrease in land price is required in metropolitan areas while increase in officially assessed land price is considerably required in Chungchung areas and areas where various multi-functional cities and redevelopment plans are intended to be realized. There is a claim that the officially assessed land price in some area is less than half of the real price. As for detached houses whose prices have been officially assessed recently, the officially assessed prices is far less than the real sale prices because the materials for building are enhanced in quality due to the flow of time when environmental-friendly housing culture is required.

Given that the reasonableness of the prices and system management on land and building is addressed to be the most significant factor for securing the property right of people and that the scope of application of the public notice of values on land and building that are the subjects of the property right of people is being expanded, precise research and analysis are urgently required on the reasonableness of the system.

Therefore, the purpose of this study is to identify officially assessed referenced land price and officially assessed individual land price, standard value and individual value for houses, and the reasonableness and the reality of the management of apartment house price, to generally understand the problems of the existing system of public notice of real estate by investigating legal issues according to infringement of property right of people, the relevant administrative appeals and rescue system, and revision ratio based on administrative appeals, and then to contribute to the establishment of a favorable system of public notice of real estate in the future by proposing effective methods in management of a system of public notice of values of real estate.

It is natural for all the officially assessed prices to be officially assessed as legally appropriate prices corresponding to market prices, but the existing prices of real estate officially assessed are revealed to be considerably lower than the real market values, which make the prices reliable and fail to contribute to the fairness in tax burden. Moreover, even the improvement of the reliability of officially assessed prices violates the purposes of the establishment of officially assessed prices when in 2007 officially assessed referenced land price is lost in a case, which serves as the biggest danger for the system.

Problems are revealed to still exist in the fairness in tax burden not because all the sites nationwide are uniformly lower in officially assessed individual land price than in market price but because differences are shown among individual sites in different areas or even in same area.

It is necessary to reduce the separation from market price by expanding the participation of appraisers on the affairs of officially assessed prices managed by Minister of Land, Transport and Maritime Affairs and by improving the professionalism of the appraisers through retraining, and, for local problems, to promote the reasonableness of official assessment by establishing permanent agencies and inputting sites and appraisers.

As for detached houses, in particular, there are remarkable differences between officially assessed land price and the real sale prices because the quality enhancement of detached houses is accompanied with landscaping due to the flow of time when individuality of land and environment-friendly materials are required. Therefore, detached houses should be performed by complete enumeration, and the rapid increase in tax burden should be reduced by adjusting tax rates. The author considers that, contrary to the precedent, it is proper to acknowledgment the defect succession between officially assessed referenced land price and officially assessed individual land price.

The reasons for the consideration are as follows: Firstly, sample land serving as the standard of determining officially assessed referenced land price is settled even when officially assessed individual land price is determined. Since disputing the illegality of officially assessed referenced land price before the determination and official assessment of officially assessed individual land price means disputing illegality before the sample land is determined to be the standard for relevant officially assessed individual land price, it is doubtful for the dispute to contribute to interest of right protection.

Secondly, that one's requiring the rescission of officially assessed referenced land price when it is not clear that the relevant sample land will be served as the standard