@article{ART001966415},
author={Park, Jong-Su and 양기영},
title={Improvement of rational discussion on the official price regime in reimbursement},
journal={Public Land Law Review},
issn={1226-251X},
year={2015},
volume={68},
pages={49-67}
TY - JOUR
AU - Park, Jong-Su
AU - 양기영
TI - Improvement of rational discussion on the official price regime in reimbursement
JO - Public Land Law Review
PY - 2015
VL - 68
IS - null
PB - Korean Public Land Law Association
SP - 49
EP - 67
SN - 1226-251X
AB - Housing site/lot developmentbusiness are being implemented to stabilize the housing market and to solve the residence problem. In case of acquisition of land for these public services, indemnification must be preceded, that is, Just compensationas defined in the Constitution Article 23, paragraph 3). Thus, in order to appropriate compensation more objectively, officially assessed land price system is needed and the price should include real estate market price. But unearned income should be excluded from compensation and the point of time for price is defined as “price at the time of yielding an agreement where consultation is held”or "the price at the time of adjudicating on the expropriation or use where such adjudication is rendered“. So the difference in the compensation amount and arm's length price is caused. Thereby comparative deprivation of landowner and equity issues are raised and It is planned to land price balance because officially assessed reference land price is tax base that can cause refusal to pay tax. Generally officially assessed reference land price of national experience is lower than arm's length price. To solve this problem though there are many researches and institutional changes it has not been resolved. The questions whether the official land price system to solve the two problems that are fair taxation and Just compensationare raised. Their purpose and evaluation methods are clearly distinct. Nevertheless It was instituted only one process. and It causes a cyclical contradiction. Therefore it should be a The legislative resolution in order to remove the contradiction.
KW - Officially Announced Price of Reference Land;Reasonable Price;Officially Assessed Individual Land Price;Appraisal and Assessment;equal taxation;Compensation for Land Expropriation;Just compensation;Realproperty taking
DO -
UR -
ER -
Park, Jong-Su and 양기영. (2015). Improvement of rational discussion on the official price regime in reimbursement. Public Land Law Review, 68, 49-67.
Park, Jong-Su and 양기영. 2015, "Improvement of rational discussion on the official price regime in reimbursement", Public Land Law Review, vol.68, pp.49-67.
Park, Jong-Su, 양기영 "Improvement of rational discussion on the official price regime in reimbursement" Public Land Law Review 68 pp.49-67 (2015) : 49.
Park, Jong-Su, 양기영. Improvement of rational discussion on the official price regime in reimbursement. 2015; 68 49-67.
Park, Jong-Su and 양기영. "Improvement of rational discussion on the official price regime in reimbursement" Public Land Law Review 68(2015) : 49-67.
Park, Jong-Su; 양기영. Improvement of rational discussion on the official price regime in reimbursement. Public Land Law Review, 68, 49-67.
Park, Jong-Su; 양기영. Improvement of rational discussion on the official price regime in reimbursement. Public Land Law Review. 2015; 68 49-67.
Park, Jong-Su, 양기영. Improvement of rational discussion on the official price regime in reimbursement. 2015; 68 49-67.
Park, Jong-Su and 양기영. "Improvement of rational discussion on the official price regime in reimbursement" Public Land Law Review 68(2015) : 49-67.
