Low birth rates, aging populations, and the increase of vacant homes in old towns have worsened the urban living conditions, including fly tipping and crime. In the long run, there is a fear that the housing function will be lost due to the urban empiness and depopulation. Negligence of unoccupied houses in the old city neglects the duty of the nation to create a constitutional pleasant living environment, and it is also a national loss due to the inefficient use of land.
The existing Urban Redevelopment Act is mainly focused on the maintenance of large-scale urban residential environments, and there is a lack of institutional support for improving the living environment for low-income families. In order to solve this problem, the Small-Scale House Improvement Act was enacted in February 2017 and was implemented in February 2018.
The small-scale housing improvement project was introduced to overcome the limitations of costly and time-consuming large-scale maintenance projects. It has the advantages of easing building regulations and simplifying business procedures.
However, since the cost of construction is high because it is a small project, the business value is low due to an increase in business promotion cost. In addition, as the real estate market has cooled due to the recent tightening of real estate regulations, the driving force of business activation is falling. In order to improve this phenomenon and to revitalize small-scale housing improvement projects, the relevant legal system will be analyzed and improvement plans will be proposed.
First, in terms of the System Legitimacy, the Urban Improvement Act and the Small-Scale House Improvement Act have the status of general and special law. Therefore, this paper proposes to improve the system by reflecting the characteristics of the Small-Scale House Improvement project in the Small-Scale House Improvement Act. As a specific example, it is suggested to consider the promotors’ committee as an arbitrary organization for the establishment of a association, a residents representatives’ committee, strengthening public management system in improvement projects.
And the improvement and management of unoccupied house has three Small-Scale House Improvement Act, the Agricultural and Fishing Villages Improvement Act, and the Building Management Act, which directly define similar the disposal rights and disposal procedures of vicarious execution.
Therefore, in order to simplify the legislation, it is suggested that the Administrative Investigation Act and the Administrative Vicarious Execution Act be applied mutatis mutandis, and the contents of the legislation should be simplified by regulating only those specific to the legal procedures. In addition, the Small-Scale House Improvement Act, where the specific rules for 'unoccupied house' or 'unoccupied building' are best maintained, is considered the basic law. In some cases, the legal system is adapted to comply with the Small-Scale House Improvement Act.
Second, in terms of taxation improvement, non-taxation, reduction, exemption and transfer of income tax is suggested in an autonomos housing improvement project and unoccupied housing inheritance. In addition, the taxation rationalization of property tax on unoccupied housing under the Local Tax Act, the reduction and exemption of acqusition tax under the Restriction of Special Local Taxation Act, and the application of VAT exemption on the units allocated to association members.
Finally, other improvement measures were proposed, to increase the scope of reduction and exemption from charges for the Metropolitan Transportation Facilities, subsidies for the Small-Scale House Improvement project.