산업단지 조성에 따른 부담금의 부과에 관한 연구

Abstract

In case the owner of an existing facility located within an industrial complex to be developed in accordance with a construction plan of industrial complex wishes to retain the facility, the related law allows retention of the facility without being torn down. In this case a charge will be imposed on the facility retained. The retention charge for the retained facility at this time is to be calculated by the percentage of the area the facility occupies in the whole area of the industrial complex. Disputes are arising as there are arguments that the retention charge computed in this method is too excessive. In this study, we tried to grasp the meaning of the law related to computation of such a retention charge and proposed a method to calculate a reasonable retention charge. Especially, we proposed scope of benefit and a method to compute the benefit using the existing dispute cases and the meaning mentioned in Industrial Sites and Development Act'. According to the retention charge specified in 'Industrial Sites and Development Act', it is reasonable to impose a retention charge within the limit of the increased benefit generated by construction of the industrial complex. Accordingly, it is reasonable to calculate the retention charge considering the location of the facility to be retained within the industrial complex and the possibility for the owner to use public facilities to be constructed as a part of industrial complex later.

Also, the secondary benefit and loss to be generated by construction of the industrial complex should be also taken into account. As secondary benefits, we can take examples of increase in the land price, tax exemption and increase in the efficiency of land use. But, as imposing a charge on such secondary benefits may cause a problem of imposing a charge on profit which has not yet realized, it may cause another dispute due to double taxation.

As loss to occur due to construction of an industrial complex, we can take examples of noise to be generated during the construction period, pollution, and occurrence of defective products. However, it is difficult to predict such losses before the industrial complex is developed. Accordingly, the secondary benefits and losses to be caused by construction of the industrial complex should not be included in the calculation of retention charge, unless the contents are accurately verified.