Title A Study on the Improvement of the Development Charges System
Authors Choi, YeunHee ; Yu, SeonBong
DOI http://dx.doi.org/10.6106/KJCEM.2019.20.5.061
Page pp.61-71
ISSN 2005-6095
Keywords Development Costs; The Land Value as of the End Point; The Land Value as of the Starting
Abstract In this study, the constitutional basis of public concept of land and concept of development gains are confirmed, and justification of the development charges system through the precedent of the Constitutional Court is investigated, and suggestions for improvement of fairness and reliability of development charges calculation are proposed. First, it is necessary to develop a system for estimating the development charges for securing transparency of the development charges system, preventing speculative development projects, and streamlining administrative efficiency. Second, it is necessary to prevent bad calculation by institutionalizing the responsibilities of experts to construct specification of the development cost calculation sheet submitted by taxpayers. Third, in order to precisely calculate the development cost, basic data should be specified in conditions for approval from the time of granting permission, or it should be minutely described in development charge treatment regulations.