상･하수도 원인자부담금 제도 개선방안

The Water and Sewage Causes System is a system that requires the operator who provides the cause to share the cost of installing and expanding facilities if additional water and sewage facilities are needed due to development projects based on the Waterworks Act and the Sewage Act. This is recognized as an institutional justification in that it is a device to share the cost of expanding public infrastructure fairly and prevent excessive burden from being passed on to existing residents. The Waterworks Act and the Sewage Act do not stipulate specific requirements for the imposition of causative charges, but entrust details on the subject of imposition, calculation method, imposition standards, and rates to local governments' ordinances, which cause the reliability and predictability of the administration to be questioned due to inconsistencies and excessive exercise of discretion between local government ordinances, and whether it is contrary to the principle of prohibiting comprehensive commission or the principle of prohibiting double imposition. First, the problem of lack of legal stability due to the uncertainty of ordinance delegation has been raised. Currently, the imposition standards and calculation methods are mainly delegated to local government ordinances, so different standards are applied to each local government. This causes a problem in which the level of levies varies significantly even though it is the same development project, and hinders legal predictability. Conflicts between business operators and local governments are frequent. Due to the uncertainty of the calculation method and the difference in unit prices, there are cases in which business operators claim excessive or double imposition, leading to administrative trials and litigation. The possibility of conflict with the constitutional principles of tax legalism may also be raised. The current system delegates specific imposition standards to ordinances, so there is a high possibility of conflict with the principle of legal reservation and tax legalism. Regarding the issue of equity, there are cases in which the levy is excessively calculated regardless of the actual need for facility expansion. This may be contrary to the principle of fair burden. Therefore, it is necessary to mainly consider the following factors in relation to the direction of revision of the water and sewage contribution system. First, higher laws require the concreteness of the imposition standards and calculation methods. Next, it is necessary to rationalize and standardize the unit price calculation. Rather than acknowledging excessively different unit prices for each local government, it is necessary to prepare standards for calculating standard unit prices at the national level and present them uniformly through the Presidential Decree or the Ministry of Environment's notice. The specificity of the region (e.g., land conditions, topography, and physical conditions) shall be adjusted within a certain range by the Ordinance. Although the water and sewage contribution system is an essential system for expanding public infrastructure, the current system has a problem of poor legal stability and predictability due to excessive ordinance delegation, and conflicts between business operators and local governments are repeated. As in the case of the revision of the Waste Facility Promotion Act, which will be discussed below, the imposition standards and calculation methods should be specifically defined at the presidential level, and the ordinance should reorganize the delegation structure to complement them. It is also desirable to improve the legitimacy and acceptability of the system by preparing dispute prevention measures. Through this, the water and sewage contribution system will secure legal stability and fairness, and minimize unnecessary conflicts between local governments and businesses.