부동산 감정평가서의 신뢰성과 질 향상

This paper examines the quality of appraisal reports for credibility and impartiality. The purpose of appraisal is to estimate the value of the subject property. The logical analysis and value estimating process should be fully described in appraisal reports. So that, the clients could rely on the credibility of appraisal through more reasonable and understandable appraisal reports. Korean appraisal standards, data element items on foreign appraisal standards and reports, content analysis, and the Supreme Court's precedents relevant to data element of appraisal reports was analyzed for a logical explanation. There have been few discussions on the research of appraisal reports on quality in Korea. This research is to gain implications for effective methods of appraisal reports writing by analyzing present appraisal standards in Korea and referential articles in Appraisal Journal(USA). These findings are as follows. The analysis from mandatory data element of Korean appraisal standards indicates that Korean appraisal report needs details and logical construction. There are a few suggestions for improvement. Firstly, appraisal reports should be clarified types and details of value in valuation. Secondly, appraisal reports should contain effects of value and its reflecting degree by assumptions and conditions of valuation. Thirdly, appraisal reports should contain analysis details of real estate appraisal principles such as highest and best use, etc.. Morality, professionalism, and impartiality are prerequisite for writing appraisal reports. It is advisable to take the identification of purpose, the concretion of contents, and communicability in writing appraisal reports for credibility into consideration .