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@article{ART001446910},
author={Suh Soon-Tak and LEE BO AH},
title={- An Analysis of the Development Charge Levy and Collection System in Korea -},
journal={Public Land Law Review},
issn={1226-251X},
year={2010},
volume={49},
pages={199-222}

TY - JOUR
AU - Suh Soon-Tak
AU - LEE BO AH
TI - - An Analysis of the Development Charge Levy and Collection System in Korea -
JO - Public Land Law Review
PY - 2010
VL - 49
IS - null
PB - Korean Public Land Law Association
SP - 199
EP - 222
SN - 1226-251X
AB - This study focused on development charge as a useful tool in order to minimize land problems resulted from privatizing excessive development gains. Development charge is a key tool to recapture development gains, and get certainly recapturing effects. So, if the development charge system operates effectively, recapturing system of development gains should be improved. This study analyzes actual states of the operation of the development charge system at present for local government. This study identifies what factors cause the taxpayer' claims for annulment of assessment and delinquencies of development charge, and, analyzes patterns cope with these factors in administrative process of development. Then, this study finds factors which obstructs effective collection of development charge. This study deals with theories of development gain, and reviews the system of development charge and its actual results of assessment and collection. And then, this study finds main problems of development charge system, by analyzing the development charge system and its actual process and cases of administrative litigations in Yong In city.
KW - 개발이익(Development gain);개발부담금 부과․징수시스템(the Development Charge Levy and Collection System);부과취소(Annulment of assessment);체납(Delinquencies of development charge)
DO -
UR -
ER -

Suh Soon-Tak and LEE BO AH. (2010). - An Analysis of the Development Charge Levy and Collection System in Korea -. Public Land Law Review, 49, 199-222.

Suh Soon-Tak and LEE BO AH. 2010, "- An Analysis of the Development Charge Levy and Collection System in Korea -", Public Land Law Review, vol.49, pp.199-222.

Suh Soon-Tak, LEE BO AH "- An Analysis of the Development Charge Levy and Collection System in Korea -" Public Land Law Review 49 pp.199-222 (2010) : 199.

Suh Soon-Tak, LEE BO AH. - An Analysis of the Development Charge Levy and Collection System in Korea -. 2010; 49 199-222.

Suh Soon-Tak and LEE BO AH. "- An Analysis of the Development Charge Levy and Collection System in Korea -" Public Land Law Review 49(2010) : 199-222.

Suh Soon-Tak; LEE BO AH. - An Analysis of the Development Charge Levy and Collection System in Korea -. Public Land Law Review, 49, 199-222.

Suh Soon-Tak; LEE BO AH. - An Analysis of the Development Charge Levy and Collection System in Korea -. Public Land Law Review. 2010; 49 199-222.

Suh Soon-Tak, LEE BO AH. - An Analysis of the Development Charge Levy and Collection System in Korea -. 2010; 49 199-222.

Suh Soon-Tak and LEE BO AH. "- An Analysis of the Development Charge Levy and Collection System in Korea -" Public Land Law Review 49(2010) : 199-222.