• Electric Engineers Magazine
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• v.250 no.6
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• pp.17-19
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• 2003

지능형 건물 인증제도의 적용대상은 건축물의 용도에 따라 크게 주거용 건물과 비주거용 건물로 나눌수 있으며 건축시점에 따라 신축건물과 기존 건물로 나누어 고려해 볼 수 있다. 또한 시행주체에 따라 공공발주 건물과 민간발주 건물로 나눌 수 있으며 건물의 규모 및 집합형태에 따라 적용대상을 단일건물, 복합건물 등으로 구분할 수 있다.

• Korea Real Estate Review
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• v.27 no.3
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• pp.87-102
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• 2017

The purpose of this study was to compare the taxation equity of non-residential collective real estate based on its standard market prices set by National Tax Service and those for taxation set by the Ministry of Government Administration and Home Affairs with that of the apartment houses in Seoul, South Korea. The study findings were as follows. First, the analysis results of the standard market price rates of non-residential collective real estate pointed to a huge gap in the assessment rate (AR) of the taxation standards among the Gu offices. Second, there was a big coefficient of dispersion (COD) in the standard market prices of non-residential collective real estate, which confirmed the presence of horizontal inequity. Finally, there was regressive vertical inequity, which leads to the undervaluation of high-value assets, in the standard market prices of non-residential collective real estate. The evaluation of the standard market prices of non-residential collective real state should thus reflect the market prices and the addition and assessment of the land and buildings to achieve taxation equity. Based on these findings, it is hoped that this study will make a significant contribution to the improvement of the official announcement system for non-residential real estate based on real transactions during the shift to such system.