부동산 개발이익환수제도의 개선방안 - 전문가 의식조사를 중심으로 -

1. CONTENTS (1) RESEARCH OBJECTIVES The purpose of this study is to suggest improvement way the real estate betterment restitution system in Korea using the survey focused on specialists for real estate. (2) RESEARCH METHOD This study was focused on survey analysis. The data for this analysis were collect from the questionnaire. This questionnaire consisted of the status of real estate policy in Korea and the problems of real estate betterment restitution system. Especially this study used to the frequency analysis. (3) RESEARCH FINDINGS In the results of this survey, the most important problem is the absent of effectiveness of betterment restitution system. 2. RESULTS This study offers three alternatives to improve the real estate betterment restitution system in Korea. Three types of betterment were defined by the extent of broadness(narrowness) such as broad, narrow, and narrowest perspectives. 1) In principle, it seems desirable that Broad Betterment Restitution is redeemed by income tax at the time of the final realization. Other various betterment restitution systems are needed to maintain in a direction of simplification, visibility, organization and practicality. 2) It is desired that Narrow Betterment Restitution is redeemed from Betterment Restitution by limiting the land within the development operation district where the Betterment Restitution occurs. 3) It is necessary that the Narrowest Betterment Restitution is redeemed by re-introducing benefit assessment.