본문 바로가기
KERD
논문KCI 등재

부동산 감정평가서의 신뢰성과 질 향상

Credibility and Quality of Real Estate Appraisal Report

방경식|오현식
한국감정평가학회 (Korea Appraisal Society)|2010.06|감정평가학논집|제9권 제1호|pp. 15-39

0

조회

0

다운로드

1

인용

0

참고문헌

키워드

감정평가appraisalappraisal report감정평가서감정평가에 관한 규칙standards of property appraisal practice

초록

This paper examines the quality of appraisal reports for credibility and impartiality. The purpose of appraisal is to estimate the value of the subject property. The logical analysis and value estimating process should be fully described in appraisal reports. So that, the clients could rely on the credibility of appraisal through more reasonable and understandable appraisal reports. Korean appraisal standards, data element items on foreign appraisal standards and reports, content analysis, and the Supreme Court's precedents relevant to data element of appraisal reports was analyzed for a logical explanation. There have been few discussions on the research of appraisal reports on quality in Korea. This research is to gain implications for effective methods of appraisal reports writing by analyzing present appraisal standards in Korea and referential articles in Appraisal Journal(USA). These findings are as follows. The analysis from mandatory data element of Korean appraisal standards indicates that Korean appraisal report needs details and logical construction. There are a few suggestions for improvement. Firstly, appraisal reports should be clarified types and details of value in valuation. Secondly, appraisal reports should contain effects of value and its reflecting degree by assumptions and conditions of valuation. Thirdly, appraisal reports should contain analysis details of real estate appraisal principles such as highest and best use, etc.. Morality, professionalism, and impartiality are prerequisite for writing appraisal reports. It is advisable to take the identification of purpose, the concretion of contents, and communicability in writing appraisal reports for credibility into consideration .

Abstract

This paper examines the quality of appraisal reports for credibility and impartiality. The purpose of appraisal is to estimate the value of the subject property. The logical analysis and value estimating process should be fully described in appraisal reports. So that, the clients could rely on the credibility of appraisal through more reasonable and understandable appraisal reports. Korean appraisal standards, data element items on foreign appraisal standards and reports, content analysis, and the Supreme Court's precedents relevant to data element of appraisal reports was analyzed for a logical explanation. There have been few discussions on the research of appraisal reports on quality in Korea. This research is to gain implications for effective methods of appraisal reports writing by analyzing present appraisal standards in Korea and referential articles in Appraisal Journal(USA). These findings are as follows. The analysis from mandatory data element of Korean appraisal standards indicates that Korean appraisal report needs details and logical construction. There are a few suggestions for improvement. Firstly, appraisal reports should be clarified types and details of value in valuation. Secondly, appraisal reports should contain effects of value and its reflecting degree by assumptions and conditions of valuation. Thirdly, appraisal reports should contain analysis details of real estate appraisal principles such as highest and best use, etc.. Morality, professionalism, and impartiality are prerequisite for writing appraisal reports. It is advisable to take the identification of purpose, the concretion of contents, and communicability in writing appraisal reports for credibility into consideration .

참고문헌 (44)

  1. 김준호, "민법강의" (2009), 법문사
  2. 남영신, "국어대사전" (2003), 성인당
  3. 방경식, "해설 부동산감정평가기준" (2007), 부연사
  4. 방경식, "부동산학총론" (2009), 부연사
  5. 안정근, "부동산평가이론" (2006), 법문사
  6. 국제평가기준 IVS 2005, "한국감정원", 한국감정원, ~ (2005)
  7. RICS 평가기준, "한국감정평가협회", 한국감정평가협회, ~ (2009)
  8. 영업권 감정평가서 작성방법에 관한 연구, "서은아", 한국부동산연구원, ~ (2006)
  9. 기업가치 감정평가서 작성방안에 관한 연구, "윤동건", 한국감정평가연구원, ~ (2003)
  10. 감정평가서 작성에 관한 연구, "이동과", 한국부동산연구원, ~ (2008)
  11. 권오순, "감정평가액 편차의 허용한계와 그 비율의 관념 및 활용방안에 관한 고찰", 감정평가학논집, 8(1), pp.39~52 (2009), 한국감정평가학회
  12. 김용창, "미국과 영국의 감정평가제도 정비에 대한 연구", 감정평가학 논집, 12(2) (2002), 감정평가연구원
  13. 김형순, "감정평가 업무영역 확장 방안", 감정평가학 논집, 6(1) (2007), 한국감정평가학회
  14. 박경규, "공공정책 신뢰성의 영향요인에 관한 연구", 박사, pp.2002
  15. 방경식, "감정평가업계의 바람직한 윤리 규정 내용", 감정평가학 논집, 6(2) (2007), 한국감정평가학회
  16. 이선영, "부동산 감정평가서의 법률적 검토", 감정평가논집, 12(2) (2002), 한국부동산연구원
  17. 宮ケ原光正, "新不動産鑑定評價要說" (2003), 稅務經理協會
  18. 北京房地产估价师和土地估价师协会, "2007’房地产与土地估价报告选编" (2007), 地質出版社
  19. 北京房地产估价师和土地估价师协会, "北京市房地产土地估价报告选編2005" (2006), 中国大地出版社
  20. 中国房地产估价师学会, "房地产估价报告精选2003" (2003), 中国建筑工业出版社
  21. 中国房地产估价师与房地产经纪人学会, "房地产估价案例与分折" (2007), 中国建筑工业出版社
  22. 中国房地产估价师与房地产经纪人学会, "房地产估价相关法规" (2007), 中国房地产估价师与地产经纪人学会
  23. Appraisal Institute, "The appraisal of Real Estate 13th" (2008), the Appraisal Institute
  24. Atteberry, William L., "Appraiser professionalism, liability, and report documentation", Appraisal Journal, 58(4), pp.505~511 (1990)
  25. Craft, J.L., "Logic and Rhetoric in appraisal reporting", Appraisal Journal, 63(2), pp.160~164 (1995)
  26. Francois, Waldo, "An Institutional Investor Evaluates the Appraisal Report", Appraisal Journal, 35(4), pp.550~554 (1967)
  27. Hitchings Jr., T. C., "The Appraisal Report : Is There a Better Way?", Appraisal Journal, 40(2), pp.217~223 (1972)
  28. Knitter, Richard, "What Clients want from Appraisal Reports", Appraisal Journal, 61(2), pp.272~276 (1993)
  29. Lynch, Gregory F., "User-friendly Appraisal Reports", Appraisal Journal, 60(4), pp.500~509 (1992)
  30. Meacham, Allen, "The Role of a Quality Control Checklist in Avoiding Appraisal Report Errors", Appraisal Journal, 61(2), pp.261~266 (1993)
  31. Newell, Graeme, "The Quality of Appraisal Reports in Australia", Appraisal Journal, 65(1), pp.92~95 (1997)
  32. Pardue Jr., William P., "Writing effective appraisal reports", Appraisal Journal, 58(1), pp.16~22 (1990)
  33. Sevelka, Tony, "Appraisal Standards and Professional Negligence Claims", Appraisal Journal, 72(4), pp.339~354 (2004)
  34. Shlaes, Jared, "The Quality Appraisal Report", Appraisal Journal, 61(4), pp.483~488 (1993)
  35. Tompkins, R. Dennis, "New FHA Requirements Improve Appraisal Reports", Appraisal Journal, 68(1), pp.10~13 (2000)
  36. Wilson, L. Deane, "Are Appraisal Reports Logical Fallacies?", Appraisal Journal, 64(2), pp.129~133 (1996)
  37. Young, Janice F., "Common Errors and Issue in Reports", Appraisal Journal, 75(3), pp.264~272 (2007)
  38. "대법원 종합법률 정보"[URL]
  39. "부산뉴스"[URL]
  41. "한국감정평가협회"[URL]
  42. "국가법령정보센터"[URL]
  43. "노컷뉴스"[URL]
  44. "미국 평가재단"[URL]

관련 논문AI추천

부동산 감정평가서제도의 발전방안서경규한국감정평가학회 · 감정평가학논집2019 · 제18권 제1호감정평가액의 다양성에 관한 이론: 감정평가의 절차적 관점유승동한국감정평가학회 · 감정평가학논집2021 · 제20권 제1호不動産 評價方式 適用의 再考방경식한국감정평가학회 · 감정평가학논집2008 · 제7권 제2호鑑定評價 規則의 再考방경식한국감정평가학회 · 감정평가학논집2010 · 제9권 제1호부동산 감정평가 업무의 공신력 제고 방안송계주, 송명규, 이경진한국감정평가학회 · 감정평가학논집2009 · 제8권 제2호不動産評價 積算法의 基礎價格 算定 一考察방경식한국감정평가학회 · 감정평가학논집2009 · 제8권 제1호

이 간행물의 다른 논문 (5건)

鑑定評價 規則의 再考방경식pp. 1-13An Empirical Analysis on Determinants of Office Building Vacancy Rates in Seoul서윤희, 김병규, 임재만pp. 41-51REITs 수익률 변동요인에 관한 연구최차순pp. 53-67주택재개발사업 공공관리제도에 대한 주민의 인식장희순, 권대중pp. 69-80주택정책의 효과분석에 관한 연구 - 참여정부를 중심으로 -김주영, 박경배pp. 81-90
원문 보기