부동산가격 공시제도의 개선방안에 관한 연구

Abstract

Korean Public Notice System of Land Value(hereinafter referred to as 'PNSL') was introduced when r Act on the Public Notification of Lan dprice and Appraisal of LandvalueJ was enacted in 1989 in order to unify the landvalue system diversified by governmental agencies. Subsequently, PNSL has contributed to stabilizing land market continuing to improve an d develop. However, land policy environment is greatly changing along with rapid changes in social and economic structures. Accordingly, the Public Notice System of House Value(hereinafter referred to as 'PNSH') that the reasonable prices for land and building are integratively assessed and publicly noticed was newly introduced besides PNSL for reorganizing the real estate holding tax system for solving the problem of an inequitable tax burden and enforcing the report system of the truth transaction. However, PNSL solved many problems indicated in its early period through making several efforts to revise and improve them in the meantime, but still has many problems. Also, the newly introduced system aimed at meeting rapidly changing requests of real estate market and the people, but has had many problems since the beginning of its enforcement because it was urgently introduced without any full advance preparations and process of being examined. It is now necessary, therefore, to systematically examine PNSL and PNSH and seek the developmental solutions for them. This thesis is about the problems of the Public Notice System of Real Estate Appraised Value and about a plan for improving it. First, it examined the history of Korean public land value system and investigated the system theoretically. It explored contents and procedures, scope of application, and legal nature for each of PNSL and PNSH. Public Notice of Land Value is divided into the Public Notice of the Value of Standard Land and the Public Notice of the Value of Each Land. The former means a reasonable price per unit area(㎡) for standard land noticed publicly by the Minister of Construction and Transportation as of January 1 each year. It provides us with the information on land value in land market, becomes an index for land transaction, and forms the basis for the land value calculated by a governmental agency for the purpose of its achievements. The latter means a reasonable price per unit area for each land noticed publicly by a mayor, a county chief and a ward chief as of the basic day of public notice every year. It forms the basis for imposing taxes related to land such as the transfer income tax and the inheritance tax and charge for development. The house value in the Public Notice System of House Value is divided into a house value and an apartment house value. The former is subdivided into the Public Notice of the Value of Standard House and the Public Notice of the Value of Each House. The former means a reasonable price for standard house noticed publicly by the Minister of Construction and Transportation as of January 1 each year. It forms the basis for calculating the latter. The latter means a reasonable price for each house noticed publicly by a mayor, a county chief and a ward chief as of the basic day of public notice every year. It is used as the basic material for the affairs of taxation in an administrative agency and provides information to housing market. The land and house values noticed publicly like it are being used for stabilizing real estate market, providing information to it, and attaining all sorts of purposes for achievements. Next, I examined the cases of foreign countries adopting public land value system. The countries include Germany, Japan, Taiwan and China, most of which are continental law countries. Germany which established the system first and foremost operates an appraisers' committee that has secured independence and neutrality. Also, Germany and Taiwan are determining public land value based on the value reported autonomously by their nations. Finally, I derived the problems of the Public Notice System of Real Estate Appraised Value from analyzing the results from comparing and analyzing Korean public land value system and foreign one as above and the actual operation and current public notice material of PNSL, and presented a plan for improving it. Land policy environment is greatly changing in the Digital Information Age rapidly changing like today. That is, the real estate market opened more broadly by internalization rapidly increases the advance of foreign investors and the influx of foreign capital. The Public Notice System of Real Estate Appraised Value will have to continue to develop with the flow of age.