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산업단지 조성에 따른 부담금의 부과에 관한 연구

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Author(s)
권성국
Issued Date
2011
URI
http://dcoll.jejunu.ac.kr/jsp/common/DcLoOrgPer.jsp?sItemId=000000005245
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.
Affiliation
제주대학교
Department
산업대학원 건설환경공학과
Advisor
이동욱
Table Of Contents
목 차 ⅰ

표 목 차 ⅲ

그림 목차 ⅲ

Summary ⅵ

I. 서 론 1
1.1 연구 배경 1
1.2 연구 목적 2

II. 부담금에 관한 주요 연구 동향 3

III. 시설부담금에 대한 법리적 해석 5
3.1 시설부담금의 정의 5
1) 시설부담금의 개념 5
2) 비용 부담의 원칙 6
3.2 시설부담금의 산출과 문제점 8
1) 시설부담금의 산정방식 8
2) 시설부담금의 감면 12
3) 시설부담금의 문제점 14
3.3 시설부담금의 법리적 해석 15


IV. 법리적 해석에 따른 시설부담금 개선방안 16
4.1 공공시설에 대한 편익 분석 방안 16
1) 도로에 대한 편익 분석 18
2) 녹지에 대한 편익 분석 18
3) 공원에 대한 편익 분석 19
4) 폐수종말처리장과 폐기물처리시설에 대한 편익 분석 20
5) 유수지에 대한 편익 분석 20
6) 전기시설에 대한 편익 분석 21
4.2 부가적인 편익 및 손해에 대한 고려 방안 22
4.3 편익의 범위 및 감면율 적용방안 24
1) 공공시설에 대한 범위 및 감면율 적용방안 24
2) 부가적인 편익과 손해비용에 대한 적용방안 25

V. 결 론 26

REFERENCES 28

감사의 글 30
Degree
Master
Publisher
제주대학교 산업대학원
Citation
권성국. (2011). 산업단지 조성에 따른 부담금의 부과에 관한 연구
Type
Dissertation
Appears in Collections:
Graduate School of Industry > Environmental Engineering
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