고급 또는 고가주택에 대한 현행 과세제도의 합리적 개선방안

장기용 한국부동산연구원 2011 부동산연구 Vol.21 No.1

In this study, I would like to examine problems and present rational improvement plans related to heavy tax system for Upper-Class (High-Grade) House. The results of this study are as follows. First, heavy tax system for the acquisition tax regarding Upper-Class (High-Grade) House is desirable to be alleviated considerably or be abolished. Second, it is desirable not to impose Comprehensive Real Estate Holding Tax and Income Tax of house lease like different nations regardless of value etc. only if he owns one house per household for primary residence. Third, I suggest revising the ratios of special deduction for long-term holding and introducing the income deduction system for house, now being implemented in America and Japan, as a rational development plan to replace the present non-taxation system for one house per household. I expect that the results of this study may contribute to normalization of a taxation system regarding a house. 본 연구에서는 고급 또는 고가주택과 관련된 현행 조세제도의 패러다임이 전환되어야 함을 전제로, 고급 또는 고가주택과 관련된 중과세 정책의 문제점을 적시하고 그에 대해 다음과 같은 개선방안을 제시하였다. 첫째, 고급주택에 대한 현행의 취득세 중과세제도는 정책의 실효성이 미흡하고 일부 위헌의 가능성이 있으며 조세불복이 상대적으로 많이 발생한다는 문제점이 제기되고 있으므로 합리적인 수준으로 완화하거나 폐지하는 것이 바람직하다. 둘째, 보유단계의 중과세제도와 관련하여 우선 주택분 종합부동산세의 경우, 주거주를 목적으로 하는 국민주택 규모의 1세대 1주택인 경우에는 주택가액에 관계없이 주택분 종합부동산세의 과세대상에서 제외하도록 하고, 국민주택 규모를 초과하는 1세대 1주택자의 경우에는 현행 규정대로 과세표준 계산시 6억원과 3억원의 추가공제(공동명의의 경우 포함)를 허용하며, 1세대 2주택 이상의 주택을 소유한 자의 과세표준 계산은 소유주택의 공시가격을 합한 금액에서 6억원을 공제한 금액으로 구분하여 과세하도록 한다. 주택임대소득에 대한 과세와 관련해서는 주거에 공하고 있는 1세대 1주택으로서 당해 주택이 국민주택 규모에 해당하는 경우, 일반주택․고가주택 여부와 관계없이 주택임대소득을 비과세하는 것이 바람직하며, 국민주택 규모를 초과하지만 기준시가가 9억원을 초과하지 아니하는 1세대 1주택의 경우에도 비과세혜택을 부여하되, 1세대 1주택이라 하더라도 국민주택 규모를 초과하면서 기준시가가 9억원을 초과하는 경우의 월세임대에 한하여 과세하도록 개선할 필요가 있다. 셋째, 고가주택의 양도와 관련하여서는 주거주 1세대 1주택자인 경우 일반주택⋅고가주택에 관계없이 기존의 장기보유특별공제율을 수정하여 적용하고, 또한 과세상 취급을 동일하게 하되 기존의 비과세방식에 대체하여 소득공제제도를 도입하는 것이 바람직하다. 본 연구의 결과가 고급 또는 고가주택과 관련된 현행 중과세제도의 문제점을 개선⋅보완하는데 기여함으로써 고급 또는 고가주택에 대한 각 단계별 세제가 조세 본연의 기능으로 정상화될 수 있기를 기대해 본다.

조선 후기 신흥 양반주거의 연속적 공간 특성

박형진(Park, Hyung-Jin) 한국실내디자인학회 2015 한국실내디자인학회논문집 Vol.24 No.1

It is commonly known that upper class house in Chosun Dynasty has characteristics of connecting space in combination with ‘Chae’ and ‘Madang’. But living territory of traditional residence is connected each other by means of the necessity of dwelling life. So, it can be a fragmentary understanding about traditional houses to consider it as connecting space only from the viewpoint of visual perception. Residential space in later Chosun Dynasty is affected by practical life-style rather than building principle of ‘Confucianism’ due to the erosion of the caste system and the spread of the modern residential culture. So, it is necessary to consider dwelling life at that time in order to understand spatial characteristics of the residences. Researcher made an assumption that these characteristics were observed in the emerging upper class houses which appear in the process of change of the caste system rather than the traditional upper class houses. The researcher investigated connecting space from ‘Bakat-ma-dang’ to An-ma-dang of the emerging upper class houses in Gyong-gi province. The goal of this study is to find the properties of connecting space related to dwelling life of the emerging upper class houses in Gyong-gi Province. With this study, the followings are the characteristics of connecting space in emerging upper class houses in later Chosun Dynasty. First, ‘An-ma-dang(Courtyard)’ comes into close contact with ‘Bakat-chae(Outer quarters)’ which accommodate the complex functions, ‘An-ma-dang’ plays an mediating role between ‘An-chae’ and ‘Bakat-chae’ Second, ‘Bakat-chae’ generally encases ‘An-ma-dang’ which is central territories of dwelling life, and the men’s area of (Bakat-chae, considerably has opening space towards the outside. Third, ‘Anmadang’ plays an mediating role of male’s and female’s living territory, and it plays an important role in connecting space where labor forces are concentrated.

한국 · 일본 전통 상류주택의 비물질적 표현특성 비교

김동영(Kim, Dong-Young) 한국주거환경학회 2015 주거환경(한국주거환경학회논문집) Vol.13 No.3

To the extent of this study, focused on the aspects of material, form, and space, traditional upper-class house in Korea and Japan will be analyzed; the characteristics of nonmaterial expression are concluded as follows. 1. The similar appearances were presented in Korean’ and Japanese’ house in the intervals between rooms in aspects of material and space. In the material aspect, the expressions of breaking boundary was detected in both architect styles, using Han-ji and Wa-si, which share features of transparency. At the open of windows and doors, both houses represent such characteristics in the intervals, being embodied of visual communication with spaces directly. However, at the close of windows and doors, the spatial decomposition is observed in Korean house whereas the condition is hardly built in Japanese house, applying thick Husuma. Meanwhile, there are distinct differences of Korea and Japan found in formal aspect, in between interior and exterior area, and in between exterior and another exterior area. To sum up these discriminative conditions; Korea has non-material expression developed depicting models from nature as they exist or using the method that allows one to accept the nature as it is. On the contrary, Japan has its characteristic based on the contrast of figuration, cut-off in outside the nature, or placement of fabricated nature beside the area. In this perspective, Koreans’ expressions are observed to have a raw feature, however, Japanese’ are appeared to conceive the traits built upon artificial modification. Fundamentally, Korean built the house after constructing a village based on the relationship between surrounding environment, contrary to Japan from whose style is not deduced such architectural psychology based on a relationship among the nature and the village as Korea. 2. In the ideological background, Wuwei Ziran?letting nature be, leaving the nature as it is? exists in Korea and Mu-zou-kan?a view of life as something transient and empty?in Japan, and Korean spaces naturally represent characteristics of circular and mutual?non-selfish?space constituted on the link of overall relationship beyond boundaries. Consequently, Japanese space differentiates its traits of independent, non-circular, and own selfish space from Korea. It is very important and necessary to establish for the Korean traditional House’s excellency with multidirectional objectification of Korean traditional space’s characteristics. And this paper presents the findings obtained from the investigation of immaterial peculiarities retained in the Japanese traditional House of upper class, on the base of the preceding research -residence of the gentility in the Korean Joseon Dynasty.

조선후기 궁궐內 주택형건축의 意匠 특징에 관한 연구

이혜원,최경란 한국기초조형학회 2010 기초조형학연구 Vol.11 No.3

The palaces and the houses of the upper class in the last Joseon Dynasty, for their existence until now and plenty of reference, are important source as they give a motif to expressing Korean-styled identity or realizing tradition as to the modern design. As to the house of the upper class, focusing on the 19th century's house with more diverse design elements and splendor, the development process of construction formation in the late Joseon Dynasty will be examined and the formative principle and trend of the upper class' residence in the late Joseon Dynasty will be studied through the specific details of designs. The Nakseonjae and Yonkyongdang of the Changduk Palace, and Konchunggung and Hamhwadang of the Kyongbok Palace, being located inside the palace, take the external form of the typical nobleman's house of those times; for this reason, these fall into the typical upper class' house or special form within the palace. This study, thus, aims to look into the designs and their characteristics for the design reflected in these buildings may represent the situations of the times of the 19th century. For this study, reference research and field survey were both conducted and the design facts were organized and classified through photographs and floor plans. From this study, it was learned that the design of house-typed buildings inside the palace had adjustment according to the intension of their construction and it mainly includes the wishes of long lives and great fortune. 조선후기의 궁궐과 상류주택은 건축물이 현존하고 관련된 문헌자료가 풍부하여 현대 디자인에서 한국적 정체성의 표현이나 전통성을 구현하는데 있어서 모티브를 제공하는 중요한 자료가 되고 있으므로 그 의장요소의 형성 배경과 내용에 대한 심층적인 연구가 요구된다. 19세기의 상류주택은 그 의장적 요소가 두드러지게 다양해지고, 화려해지는 데에 주목하여 궁궐에 지어진 상류주택 형태의 건축물을 대상으로 구체적인 의장의 내용과 특징을 고찰하였다. 창덕궁의 낙선재와 연경당, 경복궁의 건청궁과 함화당 일곽은 궁궐 내에 있으면서 그 외형이 당시 상류주택의 전형적인 형태를 취하고 있으며 궁궐 내의 전각으로서는 특수형태 이기도 하다. 이들 건물에 나타난 의장요소는 19세기의 상류주택의 모습을 반영하고 상호 연관관계에 있으며 이시기의 시대적 상황을 반영하고 있다고 판단하여 그 의장의 내용과 특징을 규명하고자 하였다. 연구는 문헌조사와 답사를 함께 진행하여 사진과 도면을 통해 의장내용을 정리, 분류하였다. 궁궐내 주택형 건축물의 건립의도에 대한 고찰과 이해를 바탕으로 의장요소를 고찰함으로서 사용된 의장요소의 의미와 건물의 성격을 심층적으로 해석할 수 있다. 의장요소는 구조체와 수장, 외부공간으로 나누어 살펴보았다. 본 연구의 결과 파악된 궁궐내 주택형건축의 의장 특징은 유교적 규범에 따른 위계의 표현이 규범적으로 나타나며, 각 건물의 건립의도에 따라 장식요소를 가감하였으며, 일반적인 사대부의 주택이나 민간에서 사용하는 길상의미의 요소들을 채용하고 있었다.

일본 전통 상류주택의 비물질적 표현 특성

김동영(Kim, Dong-Young) 한국주거환경학회 2014 주거환경(한국주거환경학회논문집) Vol.12 No.4

It is very important and necessary to establish for the Korean traditional House"s excellency with multidirectional objectification of Korean traditional space"s characteristics. And this paper presents the findings obtained from the investigation of immaterial peculiarities retained in the Japanese traditional House of upper class, on the base of the preceding research -residence of the gentility in the Korean Joseon Dynasty. The results as follows; (1) the immaterial peculiarities are classifiable to three categories, that is, material, morphologic construction and spacial aspects. In the material aspect, translucence, lightness, metaphor, and sur-epidermis are found. specifically relative to the material aspect, translucence accomplished by the usage of Wa-Ci is identified. In the morphologic construction aspect, de-gravitation is involved. Non-gravitation of dynamic which is attained by the metastasis of the gravity of mass, which are provided by the Mokosi(the Japanese own way of making form) in morphologic construction aspect. The special aspect includes the ambiguity among the boundaries of spaces and the feature that do not takes due notice of the occasion. The ambiguity among the boundaries of spaces are found between interior spaces, between interior and exterior spaces, and between exterior and exterior spaces. According to the three deployments, it was found that there are ambiguous boundaries between rooms, between room and Enkawa/courtyard, between room and Enkawa/garden. (2) the interior spaces in the residence of the Japanese upper class was divided many pieces from one space and the spaces was extended by change of space from interior to exterior. With the process, the classification of boundary was ambiguous at the interior space and the between Enkawa and courtyard/garden beside the rooms make the immaterial peculiarities. (3) the social aspects of strong hierarchical society of samurai and the natural environmental aspects of severe outdoor weather- like storm, earthquake, tsunami.

하회, 양동마을 기와집 공간구성의 중심성

이강훈 ( Kanghoon Lee ) 충북대학교 건설기술연구소 2016 建設技術論文集 Vol.35 No.2

건축공간의 중심성이란 주제는 공간구성원리에서 보편적이 주제이다. 본 연구는 세계문화유산 하회마을과 양동마을 기와집을 대상으로 건축공간의 중심성을 비교 분석하는 것이 목적이다. 하회마을과 양동마을의 주택 24채를 대상으로 마당을 구성하는 에워쌈의 유형과 크기, 안채와 사랑채의 평면형과 지붕형, 마당 사방의 위계와 영역성, 대지조건과 관련된 구성축-지세, 향, 시선과 동선을 분석하였다. 하회, 양동마을의 공통점은 口자형 안마당을 중심으로 사방이 위계를 지니는 구성을 한다는 점과 지세축(구성축)에 따르는 안 몸채가 중요한 중심으로 구성된다는 점이다. 특별히 다른 점은 사랑채에서 드러나는데 이는 대지조건에 의한 것이라고 보여진다. 하회의 경우 사랑채는 안 몸채 전면에 안채와 평행한 구성축을 이루는데 비해 양동마을의 사랑채는 안마당을 이루는 중요한 부분으로 안 몸채와 직교하는 축을 지닌다. 유교적 질서나 음양구조의 동일한 가치체계를 지니고 있음에도 불구하고 하회마을의 경우 영역성은 전후방향이 우세한데 비해 양동마을의 경우는 좌우방향이 우세한 특성을 보이고 있다. 본 연구에서는 경사지의 불리한 조건만을 해결하기 위한 공간구성이 아니라 이를 넘어서려는 고도의 설계수법을 확인할 수 있었다. 이러한 접근은 전통의 이해는 물론 현대주택 설계 및 이론에도 유용한 도구가 될 수 있을 것이다. The purpose of this study is to compare the centrality of spatial composition in upper class houses in Hahoe and Yangdong, two famous traditional villages in Korea. Shapes and sizes of courtyards(madang), hierarchy of four sides, territoriality, axiality(composition, contour, orientation, circulation and view) of twenty-four upper class houses` designs are examined. Through comparative analysis, this paper elucidates the similarities and differences of spatial composition and the variable and invariable elements of centrality. The site conditions of two villages are extremely different, but they are identical in the reflecting Confucian order of life and yinyang structure in the designs. Detailed analysis of twenty-four upper class houses in two villages show that how their designs overcome the difficulties of site conditions such as steep slope and adverse orientation. Centrality of architectural composition are Korean sustainable design principles and could be effective in architectural education, theory and practice.

조선시대 경북 안동지방 상류 주택 다락에 관한 연구

진원,김상태 한국문화공간건축학회 2024 한국문화공간건축학회논문집 Vol.- No.85

The attic, an intermediate space between the ceiling and the roof with a middle-layered structure, necessitatesadditional research on subsidiary buildings due to the prevailing focus on main buildings and annex buildings in previousstudies. Recognizing this gap, the current study was conducted, with a particular emphasis on attics actively used in Andong,Gyeongsangbuk-do. The research targeted upper-class residences, specifically those designated as national cultural heritagewith well-preserved circular structures. Through the collection of literary materials and on-site surveys involving measurementsand photography, first-hand data was gathered and organized to form primary data. Survey results indicated that attics weremost commonly used in the order of main buildings, subsidiary buildings, and annex buildings. In subsidiary buildings, atticswere primarily located above stables, serving the purpose of storing utensils and preserving food during events. The flooring ofattics varied across structures, primarily consisting of earthen finishes. Wall structures universally employed mud walls,maintaining consistency by incorporating wall finishes used in the main structures. Window frames used in attics werepredominantly of the "man-sal-chang" type, with double-lattice windows being the most prevalent. This choice was likely madeto meet both functional demands and aesthetic considerations. The access to attics was primarily achieved through the use ofsupports, especially in bedrooms and kitchen attics, providing a method that allows access without encroaching on surroundingspaces in narrow environments. Although this research focused on upper-class residences in the Andong region, thesignificance lies in addressing the less-explored attics in subsidiary buildings. The primary data collected serves as a valuablereference and comparative material for future reconstructions and restorations of Andong region houses.

한,중 전통주택의 색채특성에 관한 비교연구 -민속촌 양반가 22호와 북경 사합원을 중심으로-

여화선 ( Hwa Sun Yeo ),서주환 ( Joo Hwan Suh ),주림 ( Lin Zhu ) 한국전통조경학회(구 한국정원학회) 2010 한국전통조경학회지 Vol.28 No.3

조선 상류주택의 사랑채 樓마루 형성과정에 관한 연구

김소민(Kim So-Min),윤재신(Yoon Chae-Shin) 대한건축학회 2007 대한건축학회 학술발표대회 논문집 - 계획계/구조계 Vol.27 No.1

The purpose of this study is to find out the formation process of Numaru. This research targeted the upper-class houses with Numaru in Youngnam region. The research chose Youngnam region for two reasons. First, Youngnam region has a variety of cases, ranging from early to late history of Chosun dynasty, which is good to follow chronogical changes. Second, since the founded dates of the cases are relatively correct, it is profitable to follow the formative process of Numaru. Connecting process of Nu is closely related to enlargement and specialization of space of Sarang-Chae. So, analyzing the type of Nu(Ru)-architecture regarded as former phase of Numaru, and researching the characteristic of connecting method between Numaru and Sarang-Chae is important to study the origin and formation of Numaru.

조선 말기 경기지역 상류주택에 나타난 남녀 공간구성의 특성에 관한 연구

박형진(Park, Hyung-Jin) 한국실내디자인학회 2013 한국실내디자인학회논문집 Vol.22 No.5

The spatial separation of male’s and female’s area due to the law of ‘Naeoei’ is one of the trademark features of residence by the building principle of ‘Confucianism’ in the upper class house in the late of the Chosun Dynasty. Thanks to modernized agriculture and commerce, the residence of ‘Sinheung-Yangban’ developed. And they were influenced by the economic and living characteristics than traditional custom. So the residence of ‘Sinheung-Yangban’ is very important in terms of the course of modernizing of the korean traditional residence. Researcher figures out the influences of the law of ‘Naeoei’ in residence and the characteristics of male’s and female’s field in terms of daily life with investigating the residence of ‘Sinheung-Yangban’ as the upper class house in the late of the Chosun Dynasty. Through this, the goal of this study is to find the properties of male’s and female’s field of upper class houses in the late of the Chosun Dynasty. With this study, the followings are the characteristics of male’s and female’s spatial composition of upper class houses in Gyong-gi Province in the late of the Chosun Dynasty. First, the traditional law of ‘Naeoei’ plays a primary role as the principle of building of upper class houses in Gyong-gi Province in the late of the Chosun Dynasty. With a natural result, there is a clear spatial separation as the male’s and female’s social role. Second, ‘An-Chae’ and ‘Sarang-Chae’ as male’s and female’s living space are separated physically, but real living life tends to be syntagmatically made with ‘An-Madang’ as the center. Third, spatial integration of ‘An-Madang’ as the center results in the development of architectural connection factors of ‘An-Chae’ and ‘BaKat-Chae’ adjoining ‘An-Madang’, facing ‘Toei-Gan’, ‘Maru’, and ‘door’. Forth, the boundary of male’s and female’s areas is relatively clear between dwellers and visitors, but on the other hand, the separation of male’s and female’s spaces between family members has little significance.