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- An Analysis of the Development Charge Levy and Collection System in Korea -

  • Public Land Law Review
  • Abbr : KPLLR
  • 2010, 49(), pp.199-222
  • Publisher : Korean Public Land Law Association
  • Research Area : Social Science > Law

Soon-Tak Suh 1 LEE BO AH 1

1서울시립대학교

Accredited

ABSTRACT

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.

Citation status

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