대체산림자원조성비제도 개선방안 연구

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(1)수탁연구보고서 C2008-35 / 2008.12.. 대체산림자원조성비제도 개선방안 연구 이 경 일. 초빙연구위원.

(2) i. 머 리 말. 현행 대체산림자원조성비제도는 산림을 다른 용도로 전용할 경우 감소되는 산림자원을 대체조성하고 농어촌구조개선사업에 투자하기위한 재원 마련 차원 에서 대체조림비와 산림전용부담금 이라는 이름으로 1990년 처음 도입 시행된 이래 그 동안 산림전용부담금제도의 폐지와 현재의 명칭으로 변경 등 제도개 선을 해 오면서 무분별한 산지전용 억제와 함께 대체산림을 조성하는데 많은 기여를 해 왔다. 그러나 최근 부담금에 대한 준조세적 성격을 두고 규제완화 차원에서의 개선필요성과 함께 지구온난화에 따른 탄소흡수원으로서 그리고 국민의 보건․휴양에 대상으로서의 산림에 대한 가치가 매우 중요시 되고 있 어 산지전용에 따른 대체산림자원조성비제도 역시 운영의 효율성이 요구되고 있다. 따라서 이번 연구를 통해 동 제도에 대한 부과논리, 기준 등 운용실태 전 반과 부담금이론, 유사제도 등을 살펴봄으로써 과다한 산림전용의 억제와 함께 불가피한 산림전용의 경우 지구온난화와 관련한 기후변화협약인 교토의정서에 서 표방하는 신규조림(Afforestation)과 재조림(Reforestation), 산림경영(Forest Management), 식생복구(Revegetation), 산림전용(Deforestation) 등에 있어 국제 적인 수준을 고려한 대체산림조성 필요성 등을 제시하였다. 결국 이러한 문제 는 안정적 재원의 확보와 제도 개선의 문제로 귀결이 될 수 밖에 없는데 본 연 구에서는 큰 틀에서 부과논리의 당위성과 함께 세부적으로는 운용방식 개선으 로 나누어 그 대안을 제시하였다. 산림의 가치가 점점 높아지고 있는 상황에서 이 제도가 산지를 적절이 보전하면서 토지공급에 따른 대체산림조성도 보다 효율적으로 이루어지길 기대한다.. 2008. 11. 한국농촌경제연구원장 오 세 익.

(3) iii. 요. 약. 이 연구는 산지전용이 이루어진 산림을 복구하는 비용인 대체산림자원조성 비 제도의 문제점을 진단하고 개선방안을 도출함에 목적이 있다. 현재 대체산 림자원조성비는 원인자부담금으로 분류되어 재원을 산림보전사업과 연관하여 보다 폭넓게 그리고 다각적으로 사용하지 못하고 있다. 앞으로 더욱 빠르게 진 행될 지구온난화로 인한 기후변화협약에도 적극 대응할 수 있도록 건강한 산 림을 확보하기 위해서는 현행 대체산림자원조성비제도에 대한 전반적인 운영 사항 검토와 함께 개선방향을 제시해야 할 필요성이 있다. 대체산림자원조성비제도개선의 배경에는 다음의 세 가지 주요 내용이 있다. 첫째, 현재에는 경제 활성화를 위한 규제완화의 일환으로 산지전용확대의 불가 피성이 점증하고 있지만, 앞으로는 기후변화협약이후의 대응을 국가적 차원에 서 고려해야 할 시기이다. 기후변화협약의 구체적 실행안인 교토의정서에서는 산림과 산림활동을 새로 정의하여 탄소배출권, 온실가스흡수원으로 산림의 역 할을 확대하고 있으므로 산지전용과 보존사이에 균형 잡힌 제도로써 대체산림 자원조성비제도가 필요하다. 둘째, 국민소득의 향상과 국민평균연령의 증가로 인해 산림은 기존의 목재공 급처에서 보건과 휴양기능을 가진 역할이 부가되었다. 또한, 산지전용은 사회 간접시설이나 국가주요시설의 불가피한 설치이외에 골프장, 스키장, 공장을 만 들기 위해 이루어지고 있어, 공공재 성격의 산지가 사유재가 되면서 잃게 되는 산지의 가치와 개발사업 시행자들이 얻는 개인적 이득에 대해 현재 원인자부 담금의 성격으로 국한되어 있는 대체산림자원조성비를 수익자부담금, 유도성 부담금 성격의 영역으로 확장시켜 징수규모를 늘림으로써 전 국토를 대상으로 다양하고도 정교한 산림조성 및 관리사업이 필요하다. 셋째, 2000년대에 들어 우리나라의 국토이용면적은 매년 늘어난 반면, 산림 면적은 매년 감소하고 있다. 산림면적의 감소는 단순히 토지로의 면적과 입목 의 소실 뿐만이 아니라 산림에 내포된 미생물, 야생동물, 산림의 홍수 및 가뭄.

(4) iv 조절기능 등 생태적이고 환경적인 산림기능도 함께 사라진다는 점에서 문제의 심각성이 있다. 따라서 기존의 대체산림자원조성비제도를 통한 대체산림조성 으로는 기존산지에 상응하는 산지를 조성하는 데에는 한계가 있다. 보다 생태 적으로 정교한 산지복원에 대한 접근법으로 대체산림자원조성비제도를 운용해 야 할 필요가 있는 것이다. 따라서 대체산림자원조성비제도를 가능한 축소하여 관리하려는 부담금제도 의 하나로서 이해하려는 단기적인 시각에서 벗어나야 한다. 대체산림자원조성 비제도의 존속과 이를 보완하여 실현해야 하는 데에는 현 세대뿐만이 아닌 미 래세대까지 고려한 환경자산 상속책임, 지구온난화로 인한 전지구적차원에서 증대되는 산림의 가치존속, 기후변화협약에대한 국가적 대응정책으로서의 산 림관리가 필요함에 있다. 대체산림자원조성비제도는 산지 보전을 목적으로 시 행되고 있으므로 환경재화로써 산림의 필수불가결한 성격을 장기적인 시각에 서 바라볼 때 반드시 존재하여야 하며, 오히려 제도운영의 점검을 통하여 보다 강화되거나 장기적으로는 조세 형태로의 전환도 검토해 볼 필요가 있다. 따라서 대체산림자원조성비제도 개선방안의 주요 골자는 이러한 산림의 특 수하고 중요한 역할과 기능을 고려하여 부담금제도 축소시각에서 벗어나 대체 산림자원조성비제도가 유지․존속되어야 하는 것과 부담금의 통합 및 폐지 원 인으로 지적되는 중복부과문제에 대하여 대체산림자원조성비가 근본적으로 유 사목적의 부담금인 농지전용부담금, 산지복구비용예치금, 개발행위이행보증금 과는 차별성이 있음을 밝히는 것이다. 이와 더불어 지구온난화의 여파로 인한 산림의 희소성에 의한 가치향상과 전 국민적인 보건․휴양수요증대, 생태적인 산림복구를 통한 산지보전 필요성 등 시대적 부합정책의 일환으로 대체산림자 원조성비제도가 보다 강화되어야 할 필요가 있다. 그러므로 본 연구에서는 대 체산림자원조성비를 부과함에 있어 제도의 가장 기본적인 부과논리를 보다 다 양하고 정교하게 개발하는 것을 골자로 하여 제도의 명칭변경, 부과단가 인상 을 통한 부과방식의 현실화, 감면대상과 감면율의 축소와 확고한 일관성 유지, 재원운용에 대한 효율적 관리를 다루었다..

(5) v ABSTRA CT. A Study on the Strategies for the Development of Compensation System for Developing Forested Area. This study focused on finding out problems of Compensation System for Developing Forested Area used to recover diverted forest and plans that reform this system. For the present, this system is classified into The User's Payment. So it cannot be used broadly and effectively. Because of these problems, we have to bring up the right direction of forest policy. Recently, the value of forest grows up as global warming spreads all over the world. Also, since the Climatic Change Convention is contracted the government has to manage forest forcefully. So we have to keep up Compensation System for Developing Forested Area because this system aim at recovering diverted forest. And not only keeping up this system, we have to promote it more extensively. Forest has special and important role. So this system is different with other systems that has similar purpose. And as global warming spreads broadly, value of forest and people's demands of forest has grown steadily. Because of these, Compensation System for Developing Forested Area has to be operated more widely and strongly. The study proposed followings as policy alternatives for the development of Compensation System for Developing Forested Area: (1) Changing the name of this system, (2) Realization of levying method by raising levy cost, (3) Reducing of reduction rate, (4) Efficient managing of financial resources..

(6) vi. 차. 례. 제1장 서론 1. 연구목적 ········································································································ 1 2. 문제제기 ········································································································ 1 3. 선행연구 검토 ······························································································· 3 4. 연구방법 ········································································································ 4 제2장 부담금이론과 대체산림자원조성비제도 1. 부담금제도의 이론적 고찰 ·········································································· 5 2. 우리나라 부담금 관리제도 ········································································ 21 3. 농지보전부담금 사례분석 ·········································································· 40 4. 부담금이론과 대체산림자원조성비제도 ···················································· 54 제3장 현행대체산림자원조성비제도의 운영현황 1. 대체산림자원조성비제도의 개관 ······························································· 65 2. 산지이용실태와 전용현황 ·········································································· 73 3. 대체산림자원조성비제도의 운영실태 ······················································· 86 제4장 대체산림자원조성비제도 운영분석(문제점) 1. 대체산림자원조성비제도의 운영논리 ····················································· 141 2. 대체산림자원조성비의 명칭 ···································································· 148 3. 대체산림자원조성비의 부과방식 ····························································· 150 4. 대체산림자원조성비의 감면 ···································································· 152 5. 대체산림자원조성비의 운용상의 문제 ··················································· 157 6. 기타(산지전용제도와의 관련성을 통한 문제점 도출) ·························· 166.

(7) vii. 제5장 대체산림자원조성비제도 개선방안 1. 대체산림자원조성비제도의 운영논리 강화 ············································ 173 2. 제도운영에 따른 세부 개선사항 ····························································· 181 제6장 결 론 결 론 ··············································································································· 193 부록 1: 대체산림자원조성비제도 관련 산지관리법(제19조, 제19조의2)․시행 령(제21조～제25조의2)․시행규칙(제19조～제21조) ······················ 208 부록 2: 대체산림자원조성비 감면대상 및 감면비율(산지관리법제23조제1항관 련 <별표 5>) ······················································································ 222 부록 3: 부처별부담금현황 (2007년 현재 101개) ·········································· 227 참고 문헌 ··········································································································· 230.

(8) viii. 표 차 례. 제2장 표 2- 1. 개발 분야의 준조세 포함여부 ································································· 10 표 2- 2. 부담금과 관련된 유사 개념과의 차이 ···················································· 12 표 2- 3. 수익자부담금의 용도와 부과방법 ··························································· 18 표 2- 4. 원인자부담금의 용도와 부과방법 ··························································· 19 표 2- 5. 손괴자부담금의 용도와 부과방법 ························································· 20 표 2- 6. “2006년 부담금정비방안”에 대한 추진현황 ·········································· 23 표 2- 7. 부처별 부담금 수 ···················································································· 28 표 2- 8. 연도별 부담금 수 추이 ·········································································· 30 표 2- 9. 부담금 징수실적추이 ················································································ 31 표 2-10. 부처별 부담금 징수실적 현황 ································································· 33 표 2-11. 예치금․보증금 성격의 부담금 징수실적 ·············································· 34 표 2-12. 2007년도 징수실적이 없는 부담금 현황 ··············································· 35 표 2-13. 귀속주체별 부담금 귀속내역 ··································································· 36 표 2-14. 부처별 부담금 귀속내역 ·········································································· 37 표 2-15. 부담금의 분야별 사용추이 ······································································ 38 표 2-16. 농지보전부담금제도 관련법령 내용 ······················································· 43 표 2-17. 부과대상별 농지보전부담금 부과현황 ···················································· 46 표 2-18. 시도별 농지보전부담금 부과현황 ··························································· 47 표 2-19. 농지보전부담금 수납방식별 실적 ··························································· 48 표 2-20. 사유별 농지보전부담금 환급현황 ··························································· 48 표 2-21. 농지관리기금 운용현황 ············································································ 49 표 2-22. 농지보전부담금 부과액/수납액/체납액 추이 ·········································· 49 표 2-23. 연도별 대체산림자원조성비부과․징수실적 ·········································· 55.

(9) ix 표 2-24. 06 - 07 임업진흥사업계정 세입세출현황 ·············································· 56. 제3장 표 3-1. ‘대체산림자원조성비’ 해당 사례 ······························································ 66 표 3-2. ‘대체산림자원조성비’ 명칭 연혁 ······························································ 67 표 3-3. ‘대체산림자원조성비제도’ 연혁 ································································ 68 표 3-4. ‘산지’의 대상 ······························································································ 73 표 3-5. ‘산지제외’의 대상 ····················································································· 74 표 3-6. ‘임업용산지’의 대상 ··················································································· 75 표 3-7. ‘공익용산지’의 대상 ··················································································· 75 표 3-8. ‘산지’의 구분현황 ····················································································· 77 표 3-9. ‘산지’의 구분 변화 현황 ··········································································· 78 표 3-10. ‘산지이용’ 구분 현황 ··············································································· 80 표 3-11. 최근 5개년 간 ‘산지전용’ 현황 ······························································ 82 표 3-12. 최근 5개년 간 ‘산지전용면적’ 현황 ······················································ 84 표 3-13. 최근 5개년 간 전국 단위 ‘산지전용면적’ 추이 ···································· 85 표 3-14. ‘대체산림자원조성비제도’ 관련 기관 ····················································· 86 표 3-15. ‘대체산림자원조성비’의 법률적 부과근거 ············································· 88 표 3-16. ‘대체산림자원조성비’의 부과요건 ·························································· 89 표 3-17. ‘대체산림자원조성비’의 고시단가 구성요소 ········································· 91 표 3-18. ‘대체산림자원조성비’의 부과단가원칙 ··················································· 93 표 3-19. ‘대체산림자원조성비’의 고시단가 ·························································· 93 표 3-20. ‘대체산림자원조성비’의 납부기간 ·························································· 98 표 3-21. ‘대체산림자원조성비’제도의 환급통지일 세부사항 ···························· 103 표 3-22. ‘대체산림자원조성비’ 관련 수납액 추이 ············································· 105 표 3-23. 최근 5개년 간 ‘대체산림자원조성비’의 미수납액과 미수납률 ········· 109 표 3-24. ‘대체산림자원조성비’의 미수납액 - 2007 ··········································· 111 표 3-25. ‘대체산림자원조성비 제도’의 감면 대상별 감면율(1) ······················ 114.

(10) x 표 3-26. ‘대체산림자원조성비 제도’의 감면 대상별 감면율(2) ······················ 115 표 3-27. ‘대체산림자원조성비 제도’의 감면 대상별 감면율(3) ····················· 116 표 3-28. ‘대체산림자원조성비 제도’의 감면 대상별 감면율(4) ······················ 117 표 3-29. ‘대체산림자원조성비 제도’의 감면 대상별 감면율(5) ························ 118 표 3-30. 최근 5개년 간 ‘대체산림자원조성비’의 징수실적 ···························· 120 표 3-31. 최근 5개년 간 징수액 중 최대액 금액과 비중 ·································· 122 표 3-32. ‘대체산림자원조성비’의 평균액과 최대액과 최소액 ·························· 123 표 3-33. 최근 5개년 간 ‘대체산림자원조성비’의 기관별 징수실적 ··············· 124 표 3-34. 최근 5개년 간 ‘대체산림자원조성비’의 계획대비 징수실적 ··········· 127 표 3-35. 최근 5개년 간 ‘대체산림자원조성비’의 전년실적대비 징수실적 ····· 128 표 3-36. 최근 5개년 간 ‘대체산림자원조성비’의 순실적액대비 징수실적 ····· 129 표 3-37. ‘대체산림자원조성비’의 실적액과 증감사유 ········································ 130 표 3-38. ‘대체산림자원조성비’의 예치금과 보증금 실적 ·································· 131 표 3-39. ‘대체산림자원조성비제도’관련 징수금액 ············································· 133 표 3-40. ‘임업진흥사업계정’의 사업영역 ···························································· 134 표 3-41. ‘임업진흥사업계정’의 세부항목별 세입추이 ········································ 135 표 3-42. ‘대체산림자원조성비’와 ‘임업진흥사업계정’(1) ·································· 136 표 3-43. ‘임업진흥사업계정’ 세부항목별 세출추이 ··········································· 138. 제4장 표 4-1. ‘대체산림자원조성비’와 ‘임업진흥사업계정’(2) ···································· 143 표 4-2. ‘대체산림자원조성비’의 세입액대비 세출액 운용 ································ 145 표 4-3. 감면률에 따른 대체산림자원조성비 감면대상 ······································ 153 표 4-4. 산지구분에 따른 감면대상 분류 ····························································· 154 표 4-5. 최근 5개년 간 용도별 산지전용면적 ····················································· 156 표 4-6. 최근 5개년 간 용도별 산지전용비율 ····················································· 156 표 4-7. 대체산림자원조성비제도 관련 계정 항목 ·············································· 158 표 4-8. ‘임업진흥사업계정’ 항목 ········································································ 159.

(11) xi 표 4-9. ‘임업진흥사업계정’과 ‘대체산림자원조성비’의 세입총액(1) ··············· 159 표 4-10. ‘임업진흥사업계정’과 ‘대체산림자원조성비’의 세입총액(2) ············· 161 표 4-11. ‘임업진흥사업계정’과 ‘대체산림자원조성비’의 세입총액(3) ············· 163 표 4-12. 최근 5개년 간 대체산림자원조성비제도의 재원흐름 ························· 164 표 4-13. 최근 5개년 간 ‘대체산림자원조성비’의 중요도 ·································· 165 표 4-14. 최근 5개년 간 ‘대체산림자원조성비’ 총 수납액 전국 순위 ············· 167 표 4-15. 최근 5개년 간 ‘산지전용면적’의 전국 순위 ······································· 167 표 4-16. 최근 5개년 간 ‘산지전용’의 세부사항 ················································· 168. 제5장 표 5-1. 최근 5개년 간 ‘대체산림자원조성비’의 세입액과 세출액의 차이액 추이 ···················································································································· 178 표 5-2. 최근 5개년 간 ‘대체산림자원조성비’와 ‘일반회계전입금’의 임업진흥사업계 정 상의 기여율 추이 ·················································································· 178.

(12) xii. 그 림 차 례. 제2장 그림 2-1. 부담금 신․증설시 심의절차 ································································· 25 그림 2-2. 농지보전부담금제도의 변천 ··································································· 42 그림 2-3. 농지보전부담금 부과액-수납액-체납액 ·················································· 50. 제3장 그림 3-1. ‘대체산림자원조성비제도’의 정책방향흐름도 ······································ 72 그림 3-2. 산지이용구분현황 ···················································································· 77 그림 3-3. 최근 5개년 간 ‘산지전용면적’ 추이 ··················································· 82 그림 3-4. 최근 5개년 간 ‘대체산림자원조성비’의 부과 단가 추이 ················· 94 그림 3-5. 최근 5개년 간 ‘대체산림자원조성비’의 부과단가 상승률 추이 ········ 95 그림 3-6. ‘대체산림자원조성비 징수제도’의 변천 구분도 ································· 97 그림 3-7. ‘대체산림자원조성비’ 관련 수납액 추이 ·········································· 107 그림 3-8. 최근 5개년 간 ‘대체산림자원조성비’의 미수납액과 미수납률 ········ 110 그림 3-9. 최근 5개년 간 ‘대체산림자원조성비’의 부과액과 징수액 추이 ······ 120 그림 3-10. 최근 5개년 간 ‘대체산림자원조성비’의 징수액 평균액 추이 ········ 121 그림 3-11. 대체산림자원조성비 징수액과 최대액 추이 ····································· 123 그림 3-12. ‘대체산림자원조성비’의 징수실적 상위 5위의 기여도 ··················· 125 그림 3-13. ‘대체산림자원조성비’ 계획대비 실적추이 ········································ 129 그림 3-14. 최근 7개년 간 ‘대체산림자원조성비’의 징수금액 추이 ················· 133 그림 3-15. 임업진흥사업계정 중 대체산림자원조성비 추이. ························· 137. 그림 3-16. 최근 8개년 간 임업진흥사업계정의 총세입액과 총세출액 추이 ··· 139 그림 3-17. 최근 8개년 간 임업계정의 총세입액과 총세출액의 차이액 추이 ·············································································································· 140.

(13) xiii. 제4장 그림 4-1. ‘대체산림자원조성비’와 임업진흥사업계정의 세입액과 세출액 비교 ················································································································ 144 그림 4-2. 최근 5개년 간 임업진흥계정상의 대체산림자원조성비의 추이(1) ················································································································ 160 그림 4-3. 최근 5개년 간 임업진흥계정상의 대체산림자원조성비의 추이(2) ················································································································ 162 그림 4-4. 최근 5개년 간 임업진흥계정상의 대체산림자원조성비의 추이(3) ················································································································ 163 그림 4-5. 최근 5개년 간 ‘산지전용면적’의 추이 ··············································· 172.

(14) 1. 제. 장. 서. 론. 1. 연구목적. 이 연구에서는 현재의 대체산림자원조성비제도와 관련하여 대체산림자원조 성비의 부과논리, 명칭, 부담금으로서의 성격, 부과방식, 감면, 대체산림자원조 성비의 농어촌구조개선특별회계의 임업진흥사업계정으로의 귀속 후 사용에 따 른 재원운용 등에 관한 제도시행 현황과 문제점을 파악하여 보다 나은 산림정 책으로의 긍정적인 제도 개선방안을 도출하는 데에 목적을 둔다.. 2. 문제제기. 대체산림자원조성비제도란 산지를 타용도로 전환하여 전용하는 경우 그에 상응하는 대체산지를 조성하는 데 소요되는 비용을 원인자(개발사업시행자)에 게 납부하도록 하는 제도로서, 현재의 대체산림자원조성비제도는2003년도에 도입 되었다. 대체산림자원조성비는 정부(기획재정부)에서 관리하는 부담금의 하나이며, 산림청이 산지관리법에 의거 주관하여 부과한다. 산지전용을 산지면. - 1 -.