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2007, Vol.36, No.

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    Legal issues of property tax - focused on the new introduced tax on the possession of real property

    Dongsik Lee | 2007, 36() | pp.19~52 | number of Cited : 11
    Abstract
    In der vergangenen 4 Jahren haben wir eine grosse nderung vom Steuersystem der Immobilien erlebt. Die Wichtigiste davon ist die nderung der Besitzsteuer fr die Immobilien. Die alte Grundsteuer nderte sich sehr viel inhaltlich und die neue Besitzsteuer ist eingefhrt worden. Diese ndererungen verursachten in der Gesellschaft einige heftige Kritik. Gegen die neu eingefhrte Besitzsteuer ist die Verfassungsbeschwerde eingelegt worden. Ziele dieser Arbeit sind folgendes. Zuerst versucht der Verfasser die Erluterung des gltigen Besteuerungsinhalts. Zweitens untersucht der Verfasser das Problem des jetzigen Besteuerungssystems. Als gemeinsames Problem der jetzigen Besitzsteuer fr die Immobilien sind i) Rechtfertigung der Besitzsteuer im allgemeinen, ii) die theoretische Zusammenhang zwischen Eigentumsgarantie und die Besitzsteuer, iii) Bewertung der Immobilien, und iv) Zahlungsfhigkeit des Steuerpflichtigen erwhnt worden. Als Problem der alten Grundsteuer als Gemeindesteuer sind i) Lastengleichheit, ii) Abteilung des Steuergegenstandes, iii) neu regulierte Obergrenze der Steuerlasten erwhnt. Als Problem der neu eingfhrten Besitzsteuer als Zentralsteuer sind i) Zusammenveranlagung des Familienmiglieds, ii) einige verfassungsrechtliche Aspekte wie die Behauptung der Doppelbestuerung iii) nderung der Veranlaungsmethode iv) Methode zur Regelung des Steuersatzes erwhnt. Zum Schluss ussert der Verfasser die Meinung, dass die in vergangener vier Jahre lang durchgefhrte nderung des Besteuerungssystems fr die Immobilien von der Richtung her richtig ist, aber inhaltlich in einnigen Bereichen die Verbesserung notwendig ist.
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    The Problem of Real Estate Transfer Income Tax and Direction for Reform

    Min, Tae-Wook | 2007, 36() | pp.53~75 | number of Cited : 7
    Abstract
    The problem of real estate transfer income tax can be classified two category. First, there is some problem with equality that is very important principal in taxlaw. It is desirable that income for taxation is coincided to economic income. Real estate income, dissimilarly with other income, can have great divergence with economic income if it is not appropriately reflected inflation. So income tax structure for real estate transfer should reflect inflation effect minutely, which current income taxlaw is lacks. And legal count for acquisition price is not compatible with actual price principle that current income taxlaw adopts. Second, heavy taxation to multi house holders and non-business land holders that amount to 50%- 60% in tax rates, which aims to stabilize real estate price, should be abolished. Excessively heavy taxation for some real estate holders that is not effective instrument for real estate price stability, causes equality problem among taxpayers and makes tax system too complicate.(주제어)부동산양도소득세(real estate transfer income tax), 평등과세(tax equality), 물가상승(inflation), 중과세 (heavy taxation), 조세감면(tax exemption)
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    Problems and Improvements of Property Tax System

    KIM, NAM WOOK | 2007, 36() | pp.77~123 | number of Cited : 4
    Abstract
    State regulates real estate market by reflecting tax policy for the purpose of inhibiting or preventing the speculative fever on real estates and ensuring people's residential stability or mitigates tax system in the dimension of activating real estate market. But, real estate policy by current property tax system is very inferior in making stabilization foundation of real estate market, also has such problems as equity of tax burden and limitation of inhibiting speculation in real estates by tax policy and securing people's residential stability. Thus property tax system for the purpose of improving national competitiveness and the quality of national life should be established. This study examines current property tax systems and discusses mitigation of property tax according to rapid increase of tax burden, infringement of taxation equity according to heavy tax based on the number of holding houses, one-sided acquisition tax by state, infringement of local governments on taxation autonomy from the mitigation of registration tax, registration tax of the same taxation object, integrated taxation from overlapped taxation of acquisition tax and infringement of proportional principle of tax policy making whole country the means of regulating real estates.
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    Legal Review on Overheated Speculation zone.

    Seo, Bo Keon | 2007, 36() | pp.141~162 | number of Cited : 2
    Abstract
    The Housing Act was passed from National Assembly 2007 April. It tries to observe the problem about the Speculation overheating zone. The authority given in National Assembly it will be able to restrict a real estate is plentifully. Consequently the limit is possible with legislation.When it is designated in speculation overheating zone, it will confront to a private property, freedom of economic and financial activity. However, the hazard which designates an overheating zone the regulation which is clear in the law which stands is necessary. From the hazard which designates a overheating area the commission which is strict must be composed. The housing Act, now the government is trying to success real estate policy, may be deflating as overheated Korean home prices stabilize(주제어)주택법(housing act), 투기과열지구(overheated speculation zone, 주택정책(housing policy), 주택투기(speculation in housing), 주택정책심의위원회(housing policy deliberation commission)
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    A Study on a Collaborative Model for Land Use Regulation- Focused on the U.S. Legal Theory and Institutions -

    Kim EunJu | 2007, 36() | pp.163~181 | number of Cited : 3
    Abstract PDF
    In the arena of land use disputes where multiple interests and stakeholders, including the public, are involved, issues of fairness among the parties inevitably arise. Public disputes are difficult to solve because of the multiple parties and interests involved, the complexity of the environmental issues, and the long-term consequences that the decisions may have. Over the past several decades, many have criticized the command and control planning model as infeasible, inefficient, and undemocratic. In the US, current land use theory and practice emphasize a negotiated model of decisionmaking in which localities and applicants conduct the business of land use allocation through a variety of contract-like mechanisms. Bilateral deal-making between developers and localities has become commonplace. Despite their pervasiveness, there is little evidence that these processes may lead to fair, well-planned or efficient land use decisions. Rather, these bilateral negotiations foster land use agreements that freeze developers and localities into rigid, long-term relationships, with little or no meaningful input from other affected parties.The collaborative model seeks to make the process of negotiating local land use decisions more open and inclusive. The model aims to energize the land use regulatory process by providing affected parties the opportunity to resolve disputes and empowering such actors to monitor and adjust adopted agreements, instead of relying on retroactive, external judicial review.
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    Neue Entwicklung der Verwaltungsmodernisierung in Deutschland

    Song Dongsoo | 2007, 36() | pp.183~203 | number of Cited : 1
    Abstract
    Die ffentliche Verwaltung ist ein Standortfaktor im internationalen Wettbewerb. Der gesellschaftliche, technologische und demografische Wandel fordert auch von der Verwaltung Innovationen. Die Modernisierung von Staat und Verwaltung und der Abbau berflssiger Brokratie sind daher von großer Bedeutung. Staatliche Aufgaben sollen effizient, service-orientiert und in hoher Qualitt erfllt werden. Mit dem am 13. September 2006 im Bundeskabinett beschlossenen Programm Zukunftsorientierte Verwaltung durch Innovationen und dem Programm E-Government 2.0 legt die Bundesregierung die Grundlagen dafr, dass die Verwaltung wachsende Anforderungen effizient erfllt. E-Government fr Deutschland Der Bund hat E-Government im Jahr 2000 zu einer zentralen Regierungsaufgaben gemacht und mit der E-Government-Initiative BundOnline 2005 die Verwaltung ins Netz gebracht. BundOnline stellte bis 2005 ber 440 Verwaltungsdienstleistungen des Bundes fr Brgerinnen und Brger, Unternehmen und Behrden online. E-Government-Programm des Bundes bis 2010 Ausgehend von i2010, den Erfahrungen mit BundOnline 2005 und Deutschland-Online hat die Bundesregierung das Programm E-Government 2.0 beschlossen und die Bundesressorts beauftragt sich aktiv zu beteiligen.
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    Ben?tigungsanalyse des dinglichen Verwaltungsakts

    Bong-Seok Choi | 2007, 36() | pp.205~229 | number of Cited : 3
    Abstract
    Dingliche Verwaltungsakte sind sachenrechtliche Zustandsregelungen, durch die Eigenschaften von Sachen rechtlich qualiziet oder gestaltet werden. Dingliche Verwaltungsakte sind nicht zu verwechseln mit Maßnahmen, die generell oder speziell unmittelbar an Personen gerichtet sind, aber die durch Sachbezogenheit bestimmen und deren Verpflichtigen bzw. Berechtigungen in bezug auf Sachen regeln oder auf eine dingliche Regelung lediglich hinweisen. Regelungsobjekt eines dinglichen Verwltungsakts ist eine Sache, deren Eigenschaften rechtlich gestaltet werden. Der Prototyp eines dinglichen Verwaltungsakts ist die sachbezugene Allgemeinverfgung gem. §35 S.2, 2. Alt VwVfG. Daneben werden aber auch noch viele andere Verwaltungsakte ald dinglich qualiziet. Die Einzelheiten sind nicht umstritten. Rechtliche Konsquenzen drfen allein aus der Qualifizierung eines Handlungsgegenstands als dinglich abgeleitet werden. Dingliche Zustands- und Benutzungsregelungen stimmen insofern berein, als sie sich jeweils auf eine kokrete Sachen beziehen. Die Widmung ist eine Verwaltungsakt, der einer Sache einen spezifisch rechtlichen Status verleiht. Sie ist ausdrcklich im Straßenrecht, gilt aber im gesamten ffentlichen Sachenrecht. Die Widmung wird vielfach als dinglicher Verwaltungsakt bezeichnet, was die besondere Sachgebundenheit zum Ausdruck bringen soll.Eigenschaft einer Sache ist aber auch dann Gegenstand der Regelung. Allerdings ist zu beachten, daß die Regelung hufig durch Rechtssatz erfolgt. Diese Form eines Verwaltungsakt wird teilweise gefordert.
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    Responsability of a fault & The Government compensation

    金 勳 | 2007, 36() | pp.231~253 | number of Cited : 7
    Abstract
    Ased on Article 2 “Doctrine of Responsability of a fault” in the State Tort Liability Act, the completion of the obligation of compensation requires illegal actions of public official, that is, intentional fault.In the projective view to the “fault” doctrine of subrogating obligation denies the obligation of compensation in the case of illegality with no fault.Therefore, in the view of saving of victims, the concept of the fault should be in the need to be objective, and there were arguments that it is the violation of the responsibility of highly objective attention. In the result, from the Case 95 Da 38677 in Feb. 15 in 1996 that is sentenced by the supreme court, the light fault of the public official is the obligation of oneself, intentional heavy fault is deemed as subrogating obligation: the victim is acknowledged of the right of selective demand. In the latter case, the country can exercise the right to indemnity if compensating instead of the official.Nowdays in order to enlarge the range of the compensating obligations of the country, after considering the kind and degree of the infringement in addition to whether the action is illegal, “the illegality” should be admitted in the case of the lack of justifiability. The problem of “fault” may be right if considering as the violation of the responsibility of attention or the violation of the responsibility of general actions.Furthermore, if the action of the official infringes the basic rights, being the obligation of no fault naturally admitting the obligation of the compensation of a country would be better for a nation.
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    Die Untersuchung ?ber die ?nderungsnotwendigkeit des Datenschutzkontrolleorgans

    KIM, IL HWAN | KIM, MIN HO | 2007, 36() | pp.255~280 | number of Cited : 6
    Abstract
    Die Informationsgesellschaft bedeutet eine Wirtschafts- und Gesellschaftsform, in der produktive Umgang mit der Ressource ‘Information’ und wissenintensive Produktion eine herausragende Rolle spielen. Aber die Entwicklung der Informationsgesellschaft ist nicht immer positiv, denn ‘Information’ ist heute neue und wichtigste Macht und bestehendes Politische System und Rechtsordnung werden sich dadurch wesentlich verndert. Daher mssen wir jetzt rechtlich - insbesondere verfassungsrechtlich - diskutieren, welche Informationsgesellschaft erreicht worden sollen. Die Autonomie und Grundrechte der einzelnen, das demokratische und rechtsstaatliche Prinzip und die Transparenz der Staatsttigkeit sollen in der grndlichen vernderten Informationsgesellschaft noch weiter gewhrleistet worden. Daher mssen wir gerade nachdenken, wie die Einzelne in der Informationsgesellschaft effektiv geschtzt werden soll. In dieser Abhandlung werden deshalb auf Grund diser Gedanke die Rechtsstellung und die Kompetenz des Datenschutzkontrolleorgans, die verschiedene Typen dieses Kontrollorgans in einigen Staaten untersucht geworden, denn die personenbezogenen Daten in der Informationsgesellschaft die neuere und besondere Methode bezglich einschließlich des Schutzes des Kontrollorgans erst geschtzt geworden knnen. Fr den effektiven Schutz des Rechts auf informationelle Selbstbestimmung muß Datenschutzgesetz insbesondere bezglich des Kontrollorgans gendert werden. Schließlich muss es nicht zu weit die Kompetenzen des Datenschutzkontrolleorgans vergrßert werden, weil die zu viele Kompetenzen des Datenschutzkontrolleorgans kann den effektiven Datenschutz stren.
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    Legal Study on Health and Medical Exception Provisions of the Special Law on Jeju Special Self-Governing Province

    Hwan Myoung Pyo | 2007, 36() | pp.327~348 | number of Cited : 1
    Abstract
    The aim of the current study is to analyze the Health and Medical Exception Provision of the Special Law on Jeju Special Self-Governing Province and to seek directions for future legislative improvement. The study begins by discussing existing medical laws and ordinances and their related Health and Medical Exception provisions of the Special Law on Jeju Special Self-Governing Province. The Special Law on Jeju Special Self-Governing Province provides pharmacy establishment for foreign exclusive use, establishment of medical centers, and telemedicine as ordinances, as well as exception provisions relating to the medical laws and the pharmaceutical affairs law. The study emphasizes that benefits generated from crystallizing ordinances above should be considered. Also, the study indicates several devices for future legislative improvement. The establishment of medical centers should include small-sized clinics as well as oriental hospitals. While these centers are allowed to be profit-making corporations, medical subsidiary enterprises based on nonprofit corporations should also be extended. There should be exception provisions regarding the import of medical supplies used in pharmacy for foreign exclusive use and regarding medical laws and the pharmaceutical affairs law. In conclusion, the study indicates that Jeju should exclude medical laws and the pharmaceutical affairs law of Health and Medical Exception Provision in order to crystallize the purpose of the Special Law on Jeju Special Self-Governing Province, “Positive system and Negative system,” and decide specific contents for Exception Provision.
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    On the Present and Future of the Constitutioal Law in Korea focused on the Discussion about the Revision of Constitutioanl Provisions

    CHO HONG- SUCK | 2007, 36() | pp.401~412 | number of Cited : 1
    Abstract
    노무현 대통령의 원 포인트 개헌발의를 통해 단지 통치구조차원에서 논의되는 헌법개정이 아니라 현행 헌법이 가지는 전반적인 문제들에 대하여 포괄적인 접근을 통한 개정논의가 이루어져야 한다. 어떠한 경우로든 헌법개정의 필요성은 존재하기 마련이므로 이러한 개헌논의에 대한 접근태도는 헌법적 의미가 있다고 본다. 본 논문에서는 기본권분야와 통치구조에 걸쳐 개정방향에 관한 구체적인 논의를 전개하고자 한다. 기본권의 편장 체계와 표제, 기본권총론규정, 개별기본권영역, 통치구조와 관련되어 결선투표제와 부통령제 도입 및 4년 연임제의 도입문제, 그 밖에 재판소원의 도입과 재정질서에 관한 규정의 도입방안을 중심으로 다루고자 한다. 국가최고규범인 헌법개정의 경우 개헌을 위한 준비가 국민대다수의 공감대와 사회 각 주체의 합의가 전제되지 않고서 개헌을 발의한다는 것은 득보다는 실이 크다고 볼 수 밖에 없다. 그럼에도 불구하고 소위 one point 개헌 대통령임기조항과 선거시점 일치를 내용 만을 시도하는 것은 정략적이라는 비난을 면하기 어렵다. 이러한 이유로 노무현 대통령의 개헌발의는 한국정치의 문제를 단지 제도적 원인에 기인한다는 편협한 사고에 기반을 둔 것이며, 본인 또한 개헌발의를 통해 정치적 책임으로부터 결코 자유롭지 못할 것이다.
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    The Pending Questions & Legal Problems of Korean Cadastral System

    李賢埈 | 2007, 36() | pp.413~424 | number of Cited : 2
    Abstract
    지적제도는 일필지를 중심으로 하는 토지정보의 조사ㆍ측량과 그 등록ㆍ관리에 관한 일련의 체계를 통칭하는 것으로서, 이는 국가 토지행정의 일 부문이기도 하면서도 본질적으로는 그 근간을 형성하고 있다. 지적제도는 효율적인 토지관리와 소유권 보호에 기여하고자 하는 지적법 아래에서 구체화되며, 이러한 제도의 합목적성에 비추어 제기되는 제문제에 대한 해답은 공법학 분야에서 조명되어야 할 부분이 상당하다.그동안 지적제도에 관한 법학연구는 주로 사법적 법률관계에 기초한 토지경계문제 또는 지적과 등기 양자간의 문제 등에 중점을 두고 이루어져 온 경향이 있다. 물론 지적과 등기가 지니는 ‘부동산공시’라고 하는 기능상의 특성에 기인한 것이겠지만, 이와 같은 학문적 기조는 현행 지적제도의 본질과 역할수행에 관계된 주요 법적 현안을 해결하기에는 역부족인 측면이 적지 않다. 예컨대, 약 일세기전 제도창설 당시의 열악했던 시대적 배경과 기술여건을 혁신하고자 하는 과도기적 현시점에서 제기되고 있는 지적측량업무의 관할을 둘러싼 문제, 삼차원지적으로의 전환 문제, 그리고 지적불부합지 정리를 위한 지적재조사 추진 문제 등의 현안에 대하여 이를 더 이상의 사법논리로 풀어가기에는 한계가 따를 수밖에 없는 것이다.따라서 본 연구는 지적제도의 본질을 공법학 시각에서 재검토하고, 지적제도가 직면한 주요 현안에 대한 공법적 판단 및 법리해석을 통하여 그 해결방안 모색을 위한 법적 기준을 정립하고자 한다.