@article{ART002375387},
author={NO HANJANG},
title={A Study on Effectiveness Reinforcement of Land Dealing Permission System by Redemption of Unearned Revenue},
journal={Public Land Law Review},
issn={1226-251X},
year={2018},
volume={83},
pages={125-147}
TY - JOUR
AU - NO HANJANG
TI - A Study on Effectiveness Reinforcement of Land Dealing Permission System by Redemption of Unearned Revenue
JO - Public Land Law Review
PY - 2018
VL - 83
IS - null
PB - Korean Public Land Law Association
SP - 125
EP - 147
SN - 1226-251X
AB - Despite the continued debate on whether Land Dealing Permission System(LDPS) is unconditional or not, it seems that the public concept of land or LDPS is necessary in the light of social relation and public welfare-oriented duty of private property rights in the modern society. However, it might be natural that the marginal principle of restriction for constitutional rights such as the infringement prohibition of essential content of property rights, principle of the proportion should be observed even if the fundamental human rights might be limited by law. In consideration of all this situations, the most effective way of achievement for institutional purpose of LDPS, that is to say, the guarantee of private property rights and restriction of speculative land trade with minimizing the dispute about violation of constitution is to block out original temptation from land speculation. The unearned revenue from LDPS should be redeemed for the public. Accordingly, this study suggests that the penalty surcharge is required to claw the unearned income back from the violated wrongdoers. In addition, the illegal and invalid unearned incomes should be redeemed by transfer income tax based on the principle of actual taxation regardless of legality or registration.
KW - land dealing permission system;principle of the proportion;public concept of land;transfer income tax;penalty surcharge;unearned revenue
DO -
UR -
ER -
NO HANJANG. (2018). A Study on Effectiveness Reinforcement of Land Dealing Permission System by Redemption of Unearned Revenue. Public Land Law Review, 83, 125-147.
NO HANJANG. 2018, "A Study on Effectiveness Reinforcement of Land Dealing Permission System by Redemption of Unearned Revenue", Public Land Law Review, vol.83, pp.125-147.
NO HANJANG "A Study on Effectiveness Reinforcement of Land Dealing Permission System by Redemption of Unearned Revenue" Public Land Law Review 83 pp.125-147 (2018) : 125.
NO HANJANG. A Study on Effectiveness Reinforcement of Land Dealing Permission System by Redemption of Unearned Revenue. 2018; 83 125-147.
NO HANJANG. "A Study on Effectiveness Reinforcement of Land Dealing Permission System by Redemption of Unearned Revenue" Public Land Law Review 83(2018) : 125-147.
NO HANJANG. A Study on Effectiveness Reinforcement of Land Dealing Permission System by Redemption of Unearned Revenue. Public Land Law Review, 83, 125-147.
NO HANJANG. A Study on Effectiveness Reinforcement of Land Dealing Permission System by Redemption of Unearned Revenue. Public Land Law Review. 2018; 83 125-147.
NO HANJANG. A Study on Effectiveness Reinforcement of Land Dealing Permission System by Redemption of Unearned Revenue. 2018; 83 125-147.
NO HANJANG. "A Study on Effectiveness Reinforcement of Land Dealing Permission System by Redemption of Unearned Revenue" Public Land Law Review 83(2018) : 125-147.