개별공시지가 토지특성조사의 개선방안에 관한 연구

개별공시지가 산정을 위한 토지특성조사의 개선방안을 연구했다.

The individual land price system was introduced in 1989 to solve existing problems in the diversified land price system and to raise the effectiveness of the "private land for public good" system. Individual land prices have been surveyed and reported annually since 1990, and are used as the assessment standard for land-related taxes at the national and regional levels as well as for premiums.

But many problems have been shown to exist in the computing of individual land prices in terms of propriety and reliability, as they are surveyed and calculated in a short period of time by lower public officials often lacking expert knowledge in dealing with floods of case schedules covering all taxable sites in the entire country. Quick and accurate land quality surveys for individual land prices are needed, as well as a means for handling crucial cases of miscalculation, which not only negatively impact the tax-payer, but also compromise trust in the government administration through tax leaks and inaccurate land prices.

Forming policies to deal with erroneous indices and statistics for the national economy will not prove to be an easy task. For these reasons, land quality surveys to investigate individual land prices are exceedingly important. For this purpose, the present study utilized 3-dimensional geographic information system, the Korea Land Information System and Tablet PC to devise a systematic and scientific method for land quality surveys, the most important element in calculating individual land prices.

In this way, it is hoped that individual land prices may serve to maximize rather than diminish the effectiveness of taxation methods, and solve existing problems in the current assessment system at low cost.