개발이익의 還收방안에 관한 연구

개발이익 환수의 필요성과 환수 방식의 제도적 개선방안을 검토했다.

This thesis has affirmatively evaluated the necessity of redemption of the developmental benefit to the society however, which has assessed that there may be of problems in appropriateness of its redemption method and therefore, this study has tried to seek a solution thereof. In order to effect efficient redemption of the developmental benefit its institutional reformation may be deemed required from the following aspects : 1. The transfer income tax system to date must be strengthened more from the aspects of redemption of the development benefit.

That is, the unrealistic tax assessment standard is required to realize by changing the current price based on the time when the transfer is made to the actual price of transaction. For this end, the subject of assessment and collection of the transfer income tax may be required to consider to change from the National Tax Administration to the local self government entities which could well access to the regional situation as well as the status of real estate transactions.

Because of the transfer income tax is purported for securing financial resources of the central Government but on the other hand, it has such policy wise consideration as to repress the real estate speculation that brings up social and economic problems as well. 2. The redemption of development benefit is to be made not only for the realized profit through the act of resale but to broaden it to the protion which the development benefit deemed to be certain to accrue even though the act of resale has not yet made by making the transfer income tax to the consolidated income tax.

And, in addition, convenience in the tax system may be attained by unification of the transfer income tax and the combined income tax which have been assessed separately to date. 3. Readjustment of the existing property tax system may be pointed out. Because of the current property taxes are tax system which have been made as taxation policy-wise point only, since therefore, in order to effeciently redeem the development benefit that the supplementation and readjustment of the current property tax system must be required in the point of land policy stand. 4.

An alternative may be required to provide reformation of the remarkable scope of profit which the current beneficiary burdens involving, scope of the burdens, scope of imposing area, and so forth. In order to realize this introduction of the special assessment (SA) system of U.K. & U.S. which plays roles for collection of beneficiary burdens having a nature of public charge may carefully be considered. 5.

A measure which may efficiently redeem the post-development practice benefits is to be required by such a series of action as to separate the right of development from the land proprietorship is retained by the land lord as it has been, and the right of future development is to be returned to local self-government entities or the state, and reasonable use of land is to be led through the proper management of this right of development. An adoption of new system as indicated below may be deemed necessary besides those improvemental solutions as outlined above. 1) A voluntary reporting system on standard tax assessment to the taxation office by land owners who have appraised their lands of own.

2) Real estate transaction report system which is with premise of the forced purchase or imposing surcharge of delinquent to those insincere reporters and non-reporters. 3) A statistical marketing survey system to settle the differences in basic land price among the taxation authorities and to figure out benefits of development and losses thereof.