탄소중립과 제로에너지건축물의 활성화에 관한 법적 연구

Carbon neutrality is defined as the concept of setting net carbon emissions to “zero” so that the level of total greenhouse gases in the air stops increasing. Starting from 2024, Korean government will make Zero Energy Building(ZEB) mandatory for new private buildings by GREEN BUILDINGS CONSTRUCTION SUPPORT ACT. ZEB refers to construction characterized by zero net energy consumption and zero carbon emissions calculated over a period of time. The government is attempting to increase eco-friendly buildings through mandatory ZEB certification, but critics point out the reality due to problems such as initial investment costs, increase in sales prices, and recovery period of investment costs. This paper provides legal improvememt of carbon neutrality and zero energy buildings for its incentive programs. The government is implementing incentive programs such as Exemption of acquisition tax of newly constructed building, Exemption of property tax of buildings, Deduction of land donation burden of housing construction projects and Building criteria alleviation concerning newly constructed building. In addition, the incentive system for revitalizing ZEB should be strengthened for building owners who use building materials through utilization of carbon dioxide. It is to strengthen the incentives for a stable policy environment and carbon neutrality.