부동산 실거래신고가격을 통한 공시가격의 적정성 분석

An Analysis of Reasonableness of Officially Announced Price of Real Estate Based on Real Transaction Prices - The Case of Gangdong-Gu in Seoul

‘개별공시지가’와 ‘개별주택가격’, ‘공동주택가격’은 같은 법률에 의해서 유사한 산정 요령에 의해 조사·결정되고 있으며, 각각의 공시가격을 ‘적정가격’으로 정의하고 있다. ‘적정가격’이란 제도의 목적달성을 위해 설정한 용어로서 가격산정의 기준이 되게 함은 물론 거래의 표준으로 적정한 가격형성에 기여하도록 의도하고 있다고 볼 수 있다. 그러므로 공시가격은 시장가격(실거래가격)을 충분히 반영하고 있어야 할 것이며, ‘적정가격’으로서 각각의 공시가격은 상호 형평성을 유지하여야 할 것이다. 그러나 같은 물건임에도 공시가격이 서로 다를 뿐만 아니라, 시장가격(실거래가격)을 반영하고 있어야 하는 ‘개별공시지가’, ‘개별주택가격’, ‘공동주택가격’, ‘건물기준시가’ 등 공시가격들의 실거래가격 반영률에 차이가 있고, 용도지역별이나 건물용도별로도 그 반영률이 서로 다름으로 인해 공시가격간 불형평(不衡平)을 초래하고 그 반영률조차도 극히 적어 적정가격으로서의 당위성 확보에 더 큰 문제가 되고 있다. 본 연구에서는 강동구의 부동산 실거래신고 가격을 전수 조사하여 같은 물건에 대한 공시가격과 1:1로 직접 비교 분석함으로써, 공시가격의 가격수준과 공시가격간 불형평의 정도를 밝혔다. 공시가격은 부동산실거래신고가격의 50%~ 70%에 정도 수준에 머무러 있는 것으로 나타났으며, 건물과 주택을 일괄한 ‘개별주택가격’이 토지가격만 산정한 ‘개별공시지가’의 86% 수준에서 공시되고 있는 것으로 분석되었다.

‘Officially announced individual land price’, ‘single-family housing price’ and ‘multi-family housing price’ are researched and decided by the similar assessment method based on the same law and each officially announced price is defined as “reasonable price”. Considering that the term of ‘reasonable price’ is presented to achieve legal purpose, it is correct to say that it has intended not only to work as a reference in assessing the price but also to contribute to the formation of reasonable prices as a transaction standard. Therefore, it is important that the officially announced price of real estate have fully reflected market prices (real transaction price) and individual officially announced price has not lost fairness as an ‘reasonable prices’. Therefore, what matters is not the fact that the prices of actual trading and officially announcing are different but the reality that the officially announced price are not considered as reasonable prices because there are differences in the officially announced prices of the same property; different reflection rate of real trading prices is applied to set the officially announced price including ‘Officially Announced Individual Land Price’ ‘Single-Family Housing Price’, ‘Multi-Family Housing Price’ and ‘Sng PricePrices of Bamily Ho’ which are supposed to reflect market prices (or real transaction price of real estate); the applied reflection rate differs depending on the use ded ticts and u priti-Family Ho, causing a dedparity among the officially announced price of real estate; the reflection rate is ex temely low. In this study, I have presented the degree of disparity between the officially announced price of real estate and the price level of officially announced price by directly comparing the officially announced price and real transaction prices of real estate based on a complete survey on the reported prices of real estate transactions. According to this study, the officially announced price have been about 50% to 70% of the report prices of actual real estate transaction and the officially announced price of ‘Single-Family Housing Price’ that includes both buildings and housing has reached only about 86% of ‘Officially Announced Individual Land Price’ which counts only land price.