부동산 실거래가격은 공시가격을 대신할 수 있는가? - 공시제도에서 실거래가격과 감정평가가격의 추상적 지위에 관하여 -

It’s been four years since the introduction of the Actual Sales Price System in the Korean real estate market. For the further development of the Korean Property Tax System, we need to determine whether the Actual Sales Price or the Appraisal Price is the more dominant factor. Under the US Tax System, Actual Sales Prices are subordinate to Appraisal Prices, as Actual Prices are simply used as a reference for estimating the latter. A Mass Appraisal System that utilizes Actual Sales Prices is a tool that simply saves appraisers time and money. Assessed values are based on market values while market values are in turn influenced by assessed values. This paper will examine the relationship between Actual Sales Prices and Appraisal Prices under the US Tax System as well as a number of related concepts. By clarifying the relationship between Actual Sales Price and Appraisal Price in the US, we can better understand this same relationship under the Korean Property Tax System. The major findings of this paper are as follows: 1) After collection and analysis of Actual Sales Price data, it is apparent that maintaining the current Property Tax system is unsustainable. 2) Even when Actual Sales Price data has been accumulated over a long period of time, appraisals are still necessary. 3) Rather than debate whether or not to include Appraisal Prices in the Property Tax System, it would be more constructive to focus on ways to raise the quality of appraisals.