부동산 공시가격제도의 법적 쟁점

Abstract

The price announcement system refers to a system in which the government announces an appropriate price for a real property. When the administrative process worked on the base of the price of the real property, then the announced prices will be the standards of the ‘right’ price of the property. The price of real estate announced by the state is called the quoted price. The price announcement system became a matter of debate as standard land prices surged across the country in early 2019. In particular, the problem was that the extent of the increase was higher than that of market price, which was sufficient to question whether the government's policy intent worked in the background. In addition, some announcement price of public houses have been reversed, raising the systemic credibility. Looking at the discussions on price announcement system, it seems that the right to remedies of the public was the main object of interest in the administrative law, and the methodology of proper price estimation was the main concern in the area of local finance or local administration. This article provides an overview of controversial issues from the perspectives of local tax law and presents the author's views on each issue. In conclusion, I would like to propose a plan for independence of price announcement system from the governmental policy tool. When the essential problem is solved, other technical parts can be easily improved.