個別公示地價의 合理的 決定에 관한 硏究

Abstract

Since the separate declared land values are references for various taxes and charges, they become more and more important. Thus, in an effort to enhance their validity, the government has amended the relevant codes and regulations many times, while arranging and rearranging the relevant guidelines. For the rational decision on separate declared land values, this study addresses the problems as follows and suggests their solutions. In terms of the decision-making system, the following problems were identified; First, it is deemed difficult to sample the reference lands in a reasonable way when surveying the lands and as a result, the separate declared land values do not seem to be realistic. Moreover, it is also difficult during the survey to assess the characteristics of the land according to the land categories of the Cadastral Code. Second, the gap between separate declared land values and actual land prices is wide. Since the officials do not know about the optimal land prices, they cannot afford to take into consideration all individual or environmental factors in their decision-making on the general or separate declared land values, while adjusting the scope of the land values in order to strike a balance between the land surveyed and its neighboring land or its value determined in the previous year. On the other hand, the separate declared land value system seems to be inefficient, because the declared land values differ depending on the cases where they are determined for an administrative purpose or where they are applied to assessment of a compensation price. In short, the current system does not seem to be equal or balanced. Third, since land owners tend to assess their land values arbitrarily, the surveying officials often oppose them, causing a variety of civil complaints. Fourth, the current separate declared land value system is not appropriately linked with such national information projects as land management information system. The solutions to the above problems can be suggested as follows; First, it is necessary to reeducate the officials in charge in order to improve the system and their professionalism, while establishing a new special position for the service by amending the Local Officials Code. Second, in order to encourage the people to participate more actively in the system, it is deemed necessary to allow them to present their opinions about the reference land value, appoint specialists to Land Assessment Committee, extend the appeal system and improve the individual notification system. Third, in order to achieve the goals of the declared land value system and enhance its reliability, the applications of the land prices need to be streamlined. Namely, the land values should be determined at the levels where the lands are transacted freely in the markets, and in this sense, it is essential to arrange a national system or mechanism. Fourth, the information about land needs to be reflected real-time in the decisions on separate declared land values and to be so, the land information projects should continue to be implemented. As discussed above, the short-cut to a reliable separate declared land value system may be that a precise and correct decision-making system should operated and that people should be informed transparently of surveying and declaring processes. In addition, the land policy agencies are requested to develop a land value decision program suitable to the land information system being established, while the academy is obliged to suggest the reform measures for the system. Then, the separate declared land value system would be more competitive compared with other administrative services.