개발이익환수제도에 관한 연구

개발이익 환수제도의 현황과 체계적 개선 필요성을 분석했다.

개발이익은 불로소득이므로 사회적으로 환수되어 공공복리를 위해 재투자되어 야 한다. 그러나 우리나라의 개발이익환수제도는 광의의 개발이익, 협의의 개발이 익은 환수하도록 하면서 공공사업주변지역에서 발생한 최협의의 개발이익은 환수 하지 못하고 있다. 종래 수익자부담금은 최협의의 개발이익을 환수대상으로 하였으나, 개발부담금제와 토지초과이득세제를 도입하면서 폐지하여 사실상 최협의의 개발이익은 전혀 환수하지 못하고 있는 것이다. 게다가 토지초과이득세제까지 폐지되어 사실상 공공사업의 주변지역에서 발생한 增價를 환수하는 제도는 전무한 상태이다. 따라서 개발이익 환수제도는 그 체계가 갖추어져 있지 않을 뿐만 아니라 당연히 환수되어야 할 개발이익 마저 포기하고 있다 해도 과언이 아니다. 따라서 개발이익환수제도는 차제에 재구성하여 불로소득적 개발이익이 철저히 환수될 수 있는 제도로 발전시켜 나가야 할 것이다. Development profit should be reinvested for public welfare by being restituted to the society as it is an unearned income.

Our country's development profit restitution system does allow for restitution of development profits in the broad sense and development profits in the narrow sense whereas it does not for restitution of development profits in the narrowest sense that arise in areas adjacent to public projects. The prior beneficiary shares were intended to consider development profits in the narrowest sense for restitution purpose, but in fact the development profits in the narrowest sense are never restituted as they have been abolished while the development share system and the real estate excess profit tax system has been introduced.

In addition, since even the real estate excess profit tax system was abolished, no system exists for restitution of increments that arise in areas adjacent to public projects. Therefore, the development profit restitution system has not established a systematic framework, and it no exaggeration to say that it has also given up the developments profits that should naturally come under restitution. Accordingly, the development profit restitution system should be reorganized for now and be developed as a system that can thoroughly restitute the development profits of unearned income. Moreover, it is a highly urgent matter to materialize taxation standardization.

The most fundamental reason that various development profit restitution systems have been introduced and implemented but have not been effective is because the restituted amount of money for development profits was considerably insignificant, which results from the fact that taxation standard was significantly lower than actual transaction prices. Therefore, materializing taxation standard is positively necessary part in order not only to organize a rational system but also to improve the system's effectiveness.