개발이익환수제에 관한 연구

다국어 초록 (Multilingual Abstract)

The study focused on considering the institutional apparatus to redeem development benefits clearly that become the object of redemption, and so made sure the scope on the object of redemption and elicited the controversial point by analyzing the law on the present development benefits redemption system. Therefore, the purpose of this study is to make suggestion about the introduction of a new system for redeeming development benefits and the reorganization of the existing system on a systematic basis.
As earlier mentioned, the current development benefits redemption system in Korea, compared with that of foreign countries, is favorable on the whole, but led to much unequilibrium, inefficiency and political distortion due to the problem of operating method and national consciousness.
For that reason the fact is that the Korean dovelopment benefits redemption system heavily adds to serious social and economic confusion and trouble such as overheating speculation in real estate and a sense of social incompatibility as wel1 as difficulty with land policy.
To summarize the above-mentioned results of this study, there are as follows :
a) Development benefits as the object of redemption are expended to those in a broad sense from the concept in a narrow sense.
b) The validity of development benefits redemption can be discovered from the aspect of land policy to prevent the phenomenon that capital becomes favorable relatively in comparison with labor income in the equal distribution of wealth.
c) The objective criteria concerning the redemption object of development benefits and its limit of zone and limit of imposition should be pursued together with the scientific and objective evaluating with method of development profit.
d) The most important issue of redemption system of development benefits is non-systematization and inefficiency.
e) The reform of its system should be driven so the opposition of the party concerned with interests can be minimized through enforcement step by step.
f) With perceiving the land-related problems, the government has made an effort in solving them.
Therefore, In order to enhance the efficiency of its system should be a) regulated the level of tax base b) enforced the comprehensive land tax c) drived the development benefits tax and the development allotment system.
As having investigated into development redemption system in Korea up to now, it can be seen that its diverse effects will be greatly exerted depending upon the efficient operation of the system rather than lock of the system and the system in itself.
In a day before delvelopment work is enforced in accordance with the development program by government the price of the 1and that is supposed to develop rise suddenly. Thus we experience very much the actually that the sudden rise of the land price will incapacitate the redemption of development benefits.
It is understandable that the most important task is the problems of establishing, supplementing and operating the system justice equlty and the national basic policy rather than for benefit of some special group and administrative convenience of government.

목차 (Table of Contents)

• 目次 = i
• 第1章 序論 = 1
• 第1節 硏究의 目的 = 1
• 第2節 硏究의 範圍 및 方法 = 2
• 第2章 開發利益의 측정과 還收 方法 = 4
• 第1節 開發利益의 槪念 = 4
• 第2節 開發利益의 測定 = 5
• 1. 토지공개념 = 6
• 2. 공시지가제도 = 18
• 第3節 開發利益의 還收방법 = 22
• 1. 受益者負擔金制 = 23
• 2. 開發許可附公共施設負擔 = 25
• 3. 公共 施設稅(Impact Taxes) = 25
• 4. 開發 許可의 賣却 = 26
• 5. 地價稅 = 29
• 6. 不勞所得還受稅 = 29
• 第4節 開發利益 還收의 장점 = 31
• 第3章 開發利益 還收制의 現況과 問題點 = 35
• 第1節 한국의 開發利益 還收制渡 = 35
• 1. 非租稅的 方法 = 35
• 2. 租稅的 方法 = 44
• 第2節 外國의 開發利益 還收制度 = 54
• 1. 美國 = 55
• 2. 英國 = 57
• 3. 日本 = 61
• 4. 대만 = 63
• 第4章 開發利益還收制度의 改善方案 = 66
• 第1節 制度裝備의 基本方案 = 66
• 第2節 保有課稅의 改善 = 67
• 1. 課稅標準類의 現實化 = 67
• 2. 綜合土地稅制의 强化 = 71
• 第3節 開發負擔金制와 開發利益金制의 實施 = 72
• 1. 開發負擔金制 = 74
• 2. 開發利益金制 = 80
• 3. 開□制度의 調整 裝備 = 82
• 第5章 要約 및 結論 = 83
• 參考文獻 = 86
• Abstract = 89