개발이익의 발생과 환수에 대한 연구 : 택지개발지구 주변지역을 중심으로 Case Studies of Kangseo-ku, Seoul

택지개발 주변지역의 개발이익 발생과 환수 방안을 분석했다.

Major purpose of this research is to suggest a better system for socializing increased property value from urban development. The research launched case studies in three sub-districts of Kangseo-ku within Seoul : Kayang, Bangwha and the Second Bangwha Areas. Findings of this research are as follows : First, the property value of the lands in the study area has been significantly increased through land development and road improvement projects. Second; the highest increase in land price occurred in the rice paddy lands(969.9%), out of four land classification categories in Korea.

Third, only portions(42.7%) of the increased property value have been redeemed at the time of assigning developed lands to land owners. The research suggests the following recommendations. The Comprehensive Land Tax needs to be more strongly applied to more effectively socialize the increased property value. The time of imposing the tax needs to be at the period of re-assigning lands to their owners. The rate of Land Acquisition Tax should be increased to about 50%. A more effective way of socializing property value increased by the development projects is to revitalize the tax system in which property owners are required to pay some of the development costs.