공익사업 피수용자 세제개선 방안

Abstract

So-called project operators such as the State, local governments, Land and Housing Corporation, and Urban Development Corporation implement public projects based on the Land Compensation Act, the Urban Development Act, the Housing Site Development Promotion Act, etc., tourism complexes, logistics complexes, etc. are being developed or constructed. Recently, public service projects have been delayed due to the increase in expropriation decisions, objection rulings, and administrative lawsuits filed by project operators regarding the compensation for losses from public service projects. In addition, despite the increasing number of lands of unknown ownership due to the impact of low birth rate and population aging and the decrease in land use desire due to movement from non-urban areas to urban areas, there are limitations in promoting smooth public projects by temporarily applying the Act on Special Measures for Registration of Ownership Transfer. , the economic cost is increasing. To clarify that capital gains tax, business income tax, other income tax, corporate tax, value-added tax, inheritance tax, gift tax, etc. are imposed according to the concept of transfer following the expropriation of land, etc. A special taxation system under the Restriction Act will be considered. By comparatively examining legislative cases in the United States, France, Canada, Japan, etc. on the special taxation system based on public expropriation, we present Korea's tax improvement points. In the case of land, etc., when a purchase by agreement is concluded within 6 months from the date of request for the purchase by agreement or real estate is transferred for public service use within 2 years due to alternative acquisition through land expropriation, a special limit of KRW 100 million per year is limited to KRW 300 million for 5 years A deduction system should be introduced. In addition, as the promotion of public utility projects is delayed due to the land of unknown owner and a lot of administrative expenses are required, the Act on Special Measures for the Use of Unknown Owner is enacted and special taxation system for land of unknown owner as in Japanese legislation. should be institutionalized. In addition, if the inmate files an objection or an administrative litigation when the project operator expropriates land, etc. for public works, the amount of compensation for losses is increased by adding the management principle while maintaining the principle of determination of the timing of attributing income and expenses. In such cases, it shall be the date of final judgment or final judgment of the objection, and if the amount of compensation for loss has not changed or has been reduced, it shall be regarded as the date on which the project operator deposits according to the judgment of expropriation.