목 차
제1장 연구개요 ····································································································· 3
제1절 연구의 배경 및 목적 ··············································································· 3
1. 연구의 배경 ··························································································· 3
2. 연구의 목적 ··························································································· 4
제2절 연구의 범위와 방법 ················································································ 5
1. 연구의 범위 ··························································································· 5
2. 연구의 내용 및 체계 ··············································································· 6
제2장 개발이익 환수제도 현황 ·············································································· 11
제1절 개발이익 개념과 환수의 정당성 ····························································· 11
1. 개발이익의 개념 ·················································································· 11
2. 개발이익의 환수수준에 대한 쟁점 ·························································· 14
제2절 개발이익 환수제도 종류 ········································································ 15
1. 개발이익 환수제도의 유형 ···································································· 15
2. 개발이익환수금과 여타 부담금과의 차이 ················································ 16
3. 대표적 개발이익 환수제도：개발부담금 ················································· 19
제3절 개발이익 환수제도의 현황과 변화 추이 ·················································· 20
1. 조세형식의 개발이익 환수제도 현황과 변화 ············································ 20
2. 부담금 형식의 개발이익 환수제도 변화 ·················································· 21
제3장 개발부담금과 개발이익 환수 ········································································ 27
제1절 서울시 개발부담금 부과 현황 조사 ························································· 27
1. 개발부담금제도의 개요 ········································································· 27
2. 서울시 개발부담금 부과 현황 조사 ························································ 32
제2절 개발부담금의 환수실태 ········································································· 38
1. 지가 상승률과 개발부담금의 징수금 비교 ··············································· 38
2. 건축허가 동수와 개발부담금의 비교 ······················································ 39
제3절 개발부담금의 한계 ··············································································· 41
1. 부과대상사업의 한정 ············································································ 41
2. 계획이득의 누락 ·················································································· 44
3. 건축물 분 개발이익 배제 ······································································· 46
4. 개발부담금의 과소 추정 ········································································ 50
제4장 기부채납과 개발이익 환수 ··········································································· 59
제1절 기부채납제도 ······················································································· 59
1. 왜 기부채납인가? ················································································· 59
2. 기부채납의 개념과 법적 지위 ································································ 60
3. 도시개발사업 시 기부채납의 과정 ·························································· 62
4. 기부채납과 인센티브 부여과정 ······························································ 63
제2절 기부채납의 운용 현황 ··········································································· 65
1. 사업유형별 기부채납률 ········································································· 65
2. 기부채납을 통한 기반시설의 확보 ·························································· 67
3. 기부채납제도의 다양화 ········································································ 70
제3절 기부채납과 개발이익 환수 ····································································· 71
1. 기부채납의 개발이익 환수제도 성격 ······················································ 71
2. 사업면적별 기부채납률의 변화 양상 ······················································ 72
3. 용도지역 변경 시 기부채납률의 증가 ···················································· 73
4. 일정수준의 기부채납률 배분 ································································ 73
5. 서울전체의 광역 기반시설의 확보 ························································· 75
제4절 기부채납의 쟁점 ··················································································· 78
1. 부당결부 금지 ······················································································ 78
2. 기부채납 시설의 적절성 ········································································ 80
3. 인센티브의 일관성 ··············································································· 81
4. 과도한 인센티브 논란 ··········································································· 82
5. 기부채납과 관련한 쟁점의 분석 ····························································· 83
제5장 해외의 개발이익 환수제도 ··········································································· 89
제1절 영국의 개발이익 환수제도 ····································································· 89
1. 1942년 우그와트(Uthwait) 보고서 이전의 환수제도 ································ 89
2. 우그와트 보고서 이후 부담금과 조세 ····················································· 90
3. 계획의무(Planning Obligation)와 계획협정(Planning Agreement) ········· 92
4. 영국 개발이익 환수제도의 시사점 ·························································· 94
제2절 미국의 개발이익 환수제도 ····································································· 95
1. 분필규제(Subdivision Control)와 공공시설부담(Subdivision exactions) · 95 2. 개발영향부담금(Development Impact Fees) 제도 ································· 97
3. 연계부담금(Linkage Fees) ··································································· 98
4. 미국 개발이익 환수제도의 시사점 ························································ 100
제6장 개발이익 환수제도 개선 방향 ····································································· 103
제1절 개발부담금과 기부채납의 적용성 비교 ················································· 103
제2절 개발이익 환수대상 범위 확대 ······························································ 105
1. 토지에만 한정된 개발이익 개념의 확대 필요 ········································· 105
