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A Study on the Improvement of the Development Charges System

개발부담금 제도 개선방안에 관한 연구

  • Choi, YeunHee (Department of Construction Legal Affairs, Graduate School of Kwangwoon University) ;
  • Yu, SeonBong (Kwangwoon University)
  • Received : 2019.04.30
  • Accepted : 2019.08.05
  • Published : 2019.09.30

Abstract

In this study, the constitutional basis of public concept of land and concept of development gains are confirmed, and justification of the development charges system through the precedent of the Constitutional Court is investigated, and suggestions for improvement of fairness and reliability of development charges calculation are proposed. First, it is necessary to develop a system for estimating the development charges for securing transparency of the development charges system, preventing speculative development projects, and streamlining administrative efficiency. Second, it is necessary to prevent bad calculation by institutionalizing the responsibilities of experts to construct specification of the development cost calculation sheet submitted by taxpayers. Third, in order to precisely calculate the development cost, basic data should be specified in conditions for approval from the time of granting permission, or it should be minutely described in development charge treatment regulations.

2018년 헌법개정을 통한 토지공개념 강화를 위한 개헌논란에서 보았듯이 토지와 관련된 정책문제는 지속으로 발생되고 있다. 본 연구에서는 토지공개념의 헌법적근거와 개발이익의 개념을 확인하고 헌법재판소의 판례를 통한 개발부담금 제도의 정당성을 조사한 후 개발부담금 산정의 공정성과 신뢰성 확보를 위한 개선방안을 제시하였다. 첫째, 개발부담금 제도의 투명성확보와 투기적 개발사업의 방지, 부과권자의 행정효율화를 위하여 개발부담금 추정시스템의 개발이 필요한 점과 둘째, 납부의무자가 제출하는 개발비용 산출명세서를 전문가에게 작성토록 제도화하여 부실산정을 방지하고, 셋째, 개발비용 산출을 위한 기초자료를 인 허가 시점부터 부관에 구체적으로 명시하거나 개발부담금 부과업무징수처리규정에 적시하여 제도화할 것을 제시하였다. 그리고 공사계획변경에 의한 설계변경시에도 첨부하도록 하여 준공후 개발비용 산정시 개발사업기간내 제출된 자료를 활용하도록 하여 개발비용의 신뢰도를 높이도록 제안하였다.

Keywords

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