토지수용 후 대체부동산의 취득요인과 만족도에 관한 연구

Abstract

The state expropriates private land to meet the demand for realization of the public interest, and individuals want to be compensated in a fair price if they cannot refuse to take land for a state-led development project. Many previous studies have been conducted on the topic of resolving conflicts and confrontations between land expropriators and prisoners, and accordingly, various solutions such as improvement of laws and systems have been suggested. However, conflicts and confrontations over fair compensation for land expropriation have not completely disappeared from our society, and efforts to amicably resolve them are continuing. The research results obtained through this study showed that 'investment' was the most common purpose at the time of initial acquisition of expropriated land, and the period of holding it for 3~5 years was the most. 'Land' was the most common type of real estate acquired by substitution, followed by 'Land + Building'. 'About 70%' had the highest percentage of using the compensation amount as an alternative acquisition. The reasons for replacing accommodation compensation with real estate were 'tax benefits' and 'high future value'. The biggest obstacle to the acquisition of alternative real estate is that the land price rises significantly as speculators purchase land near the land compensation area for profit. Then, the damage is passed on to the replacement buyer, and the government needs to block such speculative demand in advance. In addition, if a landowner receives land compensation and pays capital gains tax, the remaining land compensation amount cannot be replaced with land of the same size or value as the existing ownership. Therefore, it is necessary to further expand the reduction in capital gains tax to the acquirers of alternative real estate, and an improvement plan is needed for a wide range of 'recognition of the total amount of compensation for expropriation of the expropriated land'.