연구 요약
연구 요지 (AI)
미국의 개발부담 제도를 중심으로 수익자부담제도를 비교 연구했다.
초록
Korea has had a few supplementary systems directly or indirectly focusing on the development share by taxes or the law of development profit redemption, and many problems in a view of supplying public facilities reasonably and effectively. In this study, I introduced the development share system, the center of the beneficiary share system of the United States, which is establishing a very refined system against this matter, and attempted a comparative examination of law to review the Korean law relatively by comparative method.
The development share system was divided into four: dedication of land, in-lieu fee, impact fee and linkage, and in the case law the analysis was tried in the classification points of the development share system and taxes by the personality of law. Especially, for the standard suggested as the difference between the development share and taking centered on the Supreme Court of the United States, the argument over the current development share and the nexus of the development permission was introduced and explained. This case law of the United States would be able to contribute to a deeper argument over the development share like a variety of dedication of land in the Supreme Court in Korea.
발행 정보
2003. 한국공법학회 『公法硏究』 Vol.31 No.5