재건축사업의 초과이익 환수제도의 부적정성에 관한 연구

Government established “Law on Recapture of Excess Gains of Housing Reconstruction Project” and is enforcing it since 2006.6.24. There are already a number of legal means that enable to recapture Betterment of housing reconstruction projects. Those are a ‘Transfer income tax’, ‘Allotment on infra-facilities’, ‘Fixed rate of building small-sized housing’ and ‘Mandatory of supply of lendable housing' etc. result in increasing regulations into reconstruction project. The government declared that they will recapture the Betterment generated by reconstruction project the least \30 million to the highest 50% of excess-profits. This paper aims at studying on In-appropriateness of the Recapture system of Betterment of Housing Reconstruction projects(RBHR). Government will have to amend RBHR because it has some in-appropriateness as follow : First of all, fixed rate of building small-sized housing' and ‘Mandatory of supply of lendable housing in reconstruction-site because there is some infraction on the constitutional rights of pursuing people's happiness. Secondly, A real property acquisition tax, A registration tax on new building or housing and Demage against environmental right's violation will have to be approved of as a cost in estimating Betterment. Thirdly, Allotment for basic facilities and Mandatory donation of public facilities will have to be abolished on account of in-appropriating in views of effectiveness. We will have to reorganize inefficient regulations and devise the most efficient ways that does not infringe as much as possible.