합리적 대토보상 개선방안에 관한 연구

• 영문명: A Study on the Improvement Rational Substitute Land Compensation
• 발행기관: 한국부동산학회
• 저자명: 윤정득(Yoon, Jung Deuk)
• 간행물 정보: 『부동산학보』不動産學報 第42輯, 328~343쪽, 전체 16쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2010.08.30

영문 초록

1. CONTENTS (1) RESEARCH OBJECTIVES I tried to propose revision of current land compensation standard becoming accomplished "fair compensation" prescribed by ｢Constitution｣. Besides, I suggested an improvement program about rational substitute land compensation of the economic side accepted by the person who is compensated through revision of ｢Law on Tax exception｣ provision connected taxation deferment of capital gain tax at the time of the substitute land compensation. (2) RESEARCH METHOD In order to attain a research purpose, I did a preceding research and a literature study of judicial precedent, law, scientific journal, thesis etc. which relates. As well as, endeavored to seek a rational reform recommendations by compares with system of the foreign nation. (3) RESEARCH FINDINGS There is present the improvement program to a method and investigates the questionable matter about the substitute land compensation which is a method of the loss compensation which is not presented from existing preceding research investigates 2. RESULTS Graped the next method to public utilities can be an compensate person received fair compensation. First, proposed the compensation set which applies the average range of fluctuation of land price of past 3 years and years until the supply contract contracting . Second, suggested by estimated standard of compensation "the creation prime cost" of the public utilities which is based to each individual law with that alternative. Third, suggested revision of "taxes exception legal Enforcement Ordinance" into public announcement day of work recognition at the time of calculation period of long term retention special deduction at the time substitute land transfer.

목차

Ⅰ. 서 론

Ⅱ. 대토보상에 관한 이론적 고찰

Ⅲ. 국내외의 재산권제한과 정당보상

Ⅳ. 대토보상의 현황과 문제점 및 개선방향

Ⅴ. 결 론

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키워드

공익사업 대토보상 정당보상 수용재결 과세이연 public utilities substitute land compensation fair compensation expropriation adjudge tax deferment compensator