재건축 개발이익환수제도의 실증분석 연구 -재건축 부담금을 중심으로-

Case Study Of Restitution of Development Profit for Rebuilding -Focused on Rebuilding Share Expenses-

On this thesis, I found there are no actual cases of levy on rebuilding share expenses after the enforcement of the “Law of Restitution of Windfall Profit for Rebuilding”. Therefore through the simulation of share expenses for rebuilding, I ve presented a problem of levy on share expenses for unrealized profit, a problem of tax-bearing capacity, a problem of opening and ending point of levy on share expenses and a problem of violation of the excess prohibition rule according to the doubled regulation. Then I ve discussed a reasonable solution, on my judgement, there is a need of the institutional solution to accomplish the aim of the law enough. Above all, for people who own rebuilt houses in the long term as end users, there is a need to rise sharply a tax-free point of rebuilding share expenses or to ease greatly a levy rate according to the amount of share expenses and the ownership term. Also, there is a need to improve a problem of levy on unrealized profit and a problem of tax-bearing capacity. And because of the doubled regulation of rebuilding, a controversy of violation of the excess prohibition rule according to the doubled regulation continues. That controversy will be solved if there is the merger and abolition of this regulation after grasping its merits and faults.