가분할필지인허가·승계(쪼개기)에 의한개발부담금 전가사례의 법조문분석 및지방자치단체 재량행위에의 정책함의

Abstract

We analyze the case with transfer of development charges by illegal parceling and project ownership succession, which is so called ‘chogaegie,’ with an emphasis on ‘Vertrauensschutz’ and the ‘principle of real taxation.’ This sophisticated hands-on practice of site development has resulted in the transfer of development charges to parcel purchasers along with the inevitable project ownership succession without which the original developer should have been charged for any necessary development charges. For evading any burden of development charges on large-scale site development, building lots for individual houses were sold separately with illegal parceling under the local government’s conditional permit of ‘site development,’ whose ‘building’ project ownership as the local government’s decisive criterion for determining whom to charge was regarded as due to each purchase of illegally parceled lots that had been owned by the original developer.