재건축초과이익환수제도의 존재와 폐지의 담론

Abstract

According to the management status of apartment complexes in Seoul at the end of 2023, there are 960 apartment complexes that are over 30 years old, accounting for 25.4% of the total, and the number of apartment complexes that will be over 30 years old within the next 10 years is expected to reach 57.5%. Therefore, it is expected that the controversy over reconstruction will continue in the future. However, in 2006, the Act on Recovery of Excessive Reconstruction Profits came into effect, and the Reconstruction Excessive Profits Recovery System, which recovers up to 50% of development profits resulting from reconstruction, has consistently raised unconstitutional claims regarding infringement of property rights, violation of the principle of equality, and double taxation. It has been done. Under this background, the National Assembly proposed on June 5, 2024, the 'Abolition of the Act on the Recovery of Reconstruction Excess Profits', which would abolish the recovery of excess profits from reconstruction. Recently, the Minister of Land, Infrastructure and Transport also stated his position that the comprehensive real estate tax and reconstruction excess profit recovery system should be abolished. Therefore, this study examines the theoretical discourse on the maintenance or abolition of the reconstruction tax profit recovery system, which is the subject of controversy.