토지공개념 논의에 따른 주택분야의 입법정책 제언

Abstract

The public concept of land refers to the basic philosophy that the public,obligation and social nature of land property should be recognized as its owninherent properties based on the special nature of land, Article 122 and 23 of thecurrent Constitution. The government’s real estate policy is centered on housing as land prices arestable today, while housing growth is soaring. The instability of the housing marketdue to increased speculative demand on housing is a social and economic burden. Inresponse, the government implemented strong regulations centered on housing such asthe comprehensive real estate holding tax and the recapture of excess rebuilding gainsby invoking the public concept of land. Nevertheless, housing prices have not beenstabilized. Apartment prices in Seoul are rising again, constitutional complaints beinstituted by some reconstruction complexes about recapture of excess rebuildinggains, the situation seems to be getting more complicated. In this situation, President Moon Jae-in introduced the constitutional amendment tostrengthen the public concept of land, and it is very important to judge whether ornot the house can be included in the public concept of land. However, due to the nature of the goods, housing is attached on land, but it isdifficult to directly introduce the characteristics of the land. Also, unlike land,housing is a space that has a direct connection with human housing and isunderstood to be a strong private area. As of now, the public concept of housing islimited in terms of ideological, social⋅economic and legal aspects. The most important thing for the expansion or introduction of the public concept of land is todraw national consensus. Therefore, the committee for the public real estate research should be formed toestablish a political and detailed legal study on the public concept of land. Furthermore, it is necessary to collect opinions from various classes. After a series ofsuch procedures, a constitutional amendment should be prepared to strengthen thepublic concept of land. In addition, the legislative policy direction needed to include housing in the publicconcept of land should not be implemented to enhanced comprehensive real estateholding tax until the public concept of land, including housing, is adopted throughnational consensus. And Recapture of excess rebuilding gains should be resolvedproblems of dual taxation under land excess-profits tax and taxation on non-realizedgains under the comprehensive real estate holding tax. Finally, it is necessary tosystemize the housing act system which can be combined with the public concept ofland.