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우리나라에서는 1960년대부터 산업화에 박차를 가하고 이런 시대적 요구에 발맞 춰 사회간접자본시설도 큰 폭으로 늘어났다. 그리고 1980년대에는 공공의 성격을 앞 세운 택지개발사업 등으로 전국적으로 토지 수요가 급증하였고 토지의 공공성 및 사회성도 이 무렵부터 서서히 강조되기 시작하였다. 국가는 공공의 이익 실현을 위 하여 토지가 필요하였고 필요한 토지를 마련하기 위해 개인이 소유하고 있는 토지 를 수용하였다. 국가가 개인이 소유하고 있는 토지를 수용하는 것은 토지의 수요를 해소하기 위한 방법 중 하나다. 그리고 개인은 국가가 주도하는 택지개발사업 등으 로 토지수용을 거부할 수 없다면 정당한 가격으로 보상받기를 원한다.
선행연구에서는 토지수용자와 피수용자의 갈등과 대립을 해소하기 위한 주제로 많은 연구가 이루어졌고 그 해소방안으로 법과 제도의 개선방안 등 여러 가지 다양 한 해결책을 제시하는 등 많은 연구 성과를 거두었다. 그러나 토지수용과 그에 걸 맞는 정당한 보상금 지급을 둘러싼 갈등과 대립은 우리 사회에서 완전히 사라지지 않고 있으며 이를 원만하게 해결하려는 노력 또한 끊임없이 계속되고 있는데 이러 한 노력의 결과로 토지를 수용하는 과정에서 수용자와 피수용자가 상호 신뢰하는 환경이 시급히 조성되어야 한다. 이에 본 연구가 토지수용자와 피수용자가 상호 신 뢰하는 환경을 조성하는데 미약하나마 보탬이 되기를 바란다.
한편 실증분석의 결과를 살펴보면 수용된 토지를 최초 취득할 당시에 그 취득 목 적은 ‘투자’가 가장 많은 비중을 차지하였으며, ‘수용된 토지의 보유기간’은 3년~5년 이 가장 많았다. 그리고 수용된 토지를 1년 미만으로 보유한 자는 찾아보기가 매우 어려웠다. 토지보상금으로 대체취득한 부동산의 종류로는 ‘토지’를 선택한 응답자가 가장 많았고, 다음으로 ‘토지+건물’을 선택한 응답자의 순으로 나타났다. 수용보상금액 중 대체취득으로 사용한 비율로는 ‘70% 정도’가 가장 많은 비중을 차지하였 으며 ‘100% 이상’을 대체취득으로 사용하였다고 응답한 비중이 다음의 순으로 나 타났다. 토지소유자가 수용보상금으로 부동산을 대체 취득한 이유에 대하여 중요하 다고 생각하는 순서대로 두 가지를 선택한 결과 1순위로는 ‘세제 혜택’을 선택하였 고, 다음으로 ‘높은 미래가치’를 선택하였다. 대체부동산 취득요인 중요도를 살펴보 면, 크게 두 가지로 나뉘는데, 초기 취득목적이 ‘투자’인 경우에는 ‘세제 혜택’, ‘증 여·상속’, ‘높은 미래가치’, ‘높은 자체개발 가능성’ 항목에서 평균값이 높게 나타났으 며, 취득목적이 ‘임대수입’인 경우에는 ‘종전업의 연속’, ‘안정적인 임대수익’, ‘재차 수용 가능성’, ‘부동산 추가취득’ 항목에서 평균값이 가장 높게 나타났다.
대체부동산 취득에 있어 가장 큰 걸림돌은 토지수용계획이 발표되면 투기세력이 시세차익을 노리고 토지보상 지역의 인근에 토지를 취득하여 지가가 크게 상승한다. 그러면 대체부동산 취득자는 이미 상승한 지가를 기준으로 대체 토지를 취득해야 하는 경우가 발생하며 그 정도가 심화되면 단위 면적당 수용보상금보다 높은 지가 로 대체부동산을 취득해야 한다. 그러므로 정부는 토지수용 인근의 지역을 토지거래 허가구역으로 지정하는 등의 방법으로 투기수요를 차단할 필요가 있다.
그리고 토지소유자가 수령한 토지보상금으로 양도소득세를 납부하면 그 외 잔여 의 토지보상금으로 기존에 소유하였던 크기의 토지나 가치가 동일한 부동산을 대체 취득할 수 없는 문제가 발생하는데 이를 보완하기 위하여 토지보상금에 대한 양도 소득세 감면을 보다 더 확대할 필요가 있다. 그리고 시설물과 토지상의 부속물 등의 보상 대가로 수령한 보상금액만큼은 대체취득 시 취득세 감면 혜택에서 배제되는데 이 정책은 대체부동산 취득자에게 불리하게 작용할 수밖에 없다. 따라서 수용된 토 지에 대한 폭 넓은 ‘토지 수용보상금 총액 인정’의 개선책이 필요하다.
본 연구는 대체부동산 취득자가 어떤 요인들을 우선으로 고려하여 대체부동산 취 득하였는지 또 그 요인이 서로 어떤 영향을 끼쳤는지 취득요인의 상호 연관성도 알 아보고자 하였다.
선행연구에서는 토지수용자와 피수용자의 갈등과 대립을 해소하기 위한 주제로 많은 연구가 이루어졌고 그 해소방안으로 법과 제도의 개선방안 등 여러 가지 다양 한 해결책을 제시하는 등 많은 연구 성과를 거두었다. 그러나 토지수용과 그에 걸 맞는 정당한 보상금 지급을 둘러싼 갈등과 대립은 우리 사회에서 완전히 사라지지 않고 있으며 이를 원만하게 해결하려는 노력 또한 끊임없이 계속되고 있는데 이러 한 노력의 결과로 토지를 수용하는 과정에서 수용자와 피수용자가 상호 신뢰하는 환경이 시급히 조성되어야 한다. 이에 본 연구가 토지수용자와 피수용자가 상호 신 뢰하는 환경을 조성하는데 미약하나마 보탬이 되기를 바란다.
한편 실증분석의 결과를 살펴보면 수용된 토지를 최초 취득할 당시에 그 취득 목 적은 ‘투자’가 가장 많은 비중을 차지하였으며, ‘수용된 토지의 보유기간’은 3년~5년 이 가장 많았다. 그리고 수용된 토지를 1년 미만으로 보유한 자는 찾아보기가 매우 어려웠다. 토지보상금으로 대체취득한 부동산의 종류로는 ‘토지’를 선택한 응답자가 가장 많았고, 다음으로 ‘토지+건물’을 선택한 응답자의 순으로 나타났다. 수용보상금액 중 대체취득으로 사용한 비율로는 ‘70% 정도’가 가장 많은 비중을 차지하였 으며 ‘100% 이상’을 대체취득으로 사용하였다고 응답한 비중이 다음의 순으로 나 타났다. 토지소유자가 수용보상금으로 부동산을 대체 취득한 이유에 대하여 중요하 다고 생각하는 순서대로 두 가지를 선택한 결과 1순위로는 ‘세제 혜택’을 선택하였 고, 다음으로 ‘높은 미래가치’를 선택하였다. 대체부동산 취득요인 중요도를 살펴보 면, 크게 두 가지로 나뉘는데, 초기 취득목적이 ‘투자’인 경우에는 ‘세제 혜택’, ‘증 여·상속’, ‘높은 미래가치’, ‘높은 자체개발 가능성’ 항목에서 평균값이 높게 나타났으 며, 취득목적이 ‘임대수입’인 경우에는 ‘종전업의 연속’, ‘안정적인 임대수익’, ‘재차 수용 가능성’, ‘부동산 추가취득’ 항목에서 평균값이 가장 높게 나타났다.
대체부동산 취득에 있어 가장 큰 걸림돌은 토지수용계획이 발표되면 투기세력이 시세차익을 노리고 토지보상 지역의 인근에 토지를 취득하여 지가가 크게 상승한다. 그러면 대체부동산 취득자는 이미 상승한 지가를 기준으로 대체 토지를 취득해야 하는 경우가 발생하며 그 정도가 심화되면 단위 면적당 수용보상금보다 높은 지가 로 대체부동산을 취득해야 한다. 그러므로 정부는 토지수용 인근의 지역을 토지거래 허가구역으로 지정하는 등의 방법으로 투기수요를 차단할 필요가 있다.
그리고 토지소유자가 수령한 토지보상금으로 양도소득세를 납부하면 그 외 잔여 의 토지보상금으로 기존에 소유하였던 크기의 토지나 가치가 동일한 부동산을 대체 취득할 수 없는 문제가 발생하는데 이를 보완하기 위하여 토지보상금에 대한 양도 소득세 감면을 보다 더 확대할 필요가 있다. 그리고 시설물과 토지상의 부속물 등의 보상 대가로 수령한 보상금액만큼은 대체취득 시 취득세 감면 혜택에서 배제되는데 이 정책은 대체부동산 취득자에게 불리하게 작용할 수밖에 없다. 따라서 수용된 토 지에 대한 폭 넓은 ‘토지 수용보상금 총액 인정’의 개선책이 필요하다.
본 연구는 대체부동산 취득자가 어떤 요인들을 우선으로 고려하여 대체부동산 취 득하였는지 또 그 요인이 서로 어떤 영향을 끼쳤는지 취득요인의 상호 연관성도 알 아보고자 하였다.
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제1장 서론 ·································································································· 1제1절 연구의 배경 및 목적······················································································· 11. 연구의 배경········································································································12. 연구의 목적········································································································2제2절 연구의 범위 및 방법과 구성·········································································· 31. 연구의 범위········································································································32. 연구의 방법········································································································43. 연구의 구성········································································································5제2장 토지수용과 대체취득에 관한 이론적 고찰 ······························ 8제1절 토지수용··········································································································· 81. 토지수용의 개념································································································82. 토지수용의 법적 근거······················································································103. 토지수용 절차와 효과······················································································12제2절 대체부동산····································································································· 191. 대체부동산의 개념···························································································192. 대체부동산의 조세감면 제도···········································································22제3절 토지수용과 대체부동산의 취득 및 연관성··················································· 271. 토지수용에 따른 대체부동산의 취득······························································272. 토지수용과 대체부동산의 연관성····································································29제4절 선행연구 고찰································································································ 321. 토지수용에 관한 선행연구··············································································322. 대체부동산에 관한 선행연구···········································································353. 선행연구와의 차별성·······················································································38제3장 연구 설계······················································································ 40제1절 실증분석의 개요···························································································· 401. 설문조사의 목적·······························································································402. 설문조사의 내용·······························································································403. 표본설정···········································································································42제2절 자료 분석방법 및 가설설정·········································································· 431. 자료 분석방법··································································································432. 가설설정···········································································································47제4장 대체부동산 취득요인 및 만족도에 관한 실증분석 ·············· 51제1절 대체부동산 취득에 관한 일반적 특성 분석················································· 511. 설문응답자의 일반적 특성··············································································512. 대체부동산 취득의 일반적 특성·····································································54제2절 대체부동산 취득요인 실증분석····································································· 601. 대체부동산 특성 비교······················································································602. 대체부동산 취득요인 및 만족도 평균비교·····················································62제3절 수용절차 및 보상금액 만족도 실증분석······················································ 671. 대체부동산 취득요인 상관관계 분석······························································672. 대체부동산 취득요인 및 만족도 회귀분석·····················································68제4절 분석결과 요약 및 시사점·············································································· 701. 분석결과 요약··································································································702. 시사점···············································································································74제5장 결론 ································································································ 78제1절 연구결과 요약································································································ 78제2절 향후 연구과제································································································ 82참고문헌···················································································································· 83부 록···················································································································· 86Abstract ···················································································································· 93
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