2023.04.11 - [자료실/업무편람&메뉴얼] - 2018 개발부담금 업무편람_01(해설)
2018 개발부담금 업무편람_01(해설)
Ⅰ. 개발부담금제도 해설 1 제1장 총 설 3 제1절 제도의 도입배경과 목적 3 1. 제도의 도입배경 3 2. 제도의 목적 4 제2절 개발이익 환수에 관한 법률의 연혁 4 제2장 개발부담금의 부과대상 15 제1절
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2023.04.11 - [자료실/질의회신 사례집] - 2018 개발부담금 업무편람_02(질의회신)
2018 개발부담금 업무편람_02(질의회신)
Ⅱ. 개발부담금 질의회신 사례 105 제1장 개발부담금의 부과대상 107 제1절 부과대상이 되는 개발사업 109 1. 부과대상 개발사업 109 가. 택지개발사업(제1호) 109 나. 산업단지개발사업(제2호) 116 다.
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Ⅰ. 개발부담금제도 해설 ····················································1
제1장 총 설 ··················································································· 3
제1절 제도의 도입배경과 목적 ·······································································3
1. 제도의 도입배경 ···················································································3
2. 제도의 목적 ··························································································4
제2절 개발이익 환수에 관한 법률의 연혁 ·····················································4
제2장 개발부담금의 부과대상 ····················································· 16
제1절 부과대상이 되는 개발사업 ·································································16
1. 개발사업의 개념 ·················································································16
2. 부과대상 개발사업 ·············································································16
3. 납부의무자 ··························································································40
4. 부과제외 및 감면 ···············································································46
제3장 개발부담금의 부과기준 및 부담률 ·································· 55
제1절 부담금의 부과기준 ·············································································55
제2절 부담금 부과의 기준시점 ····································································56
1. 부과종료시점 ······················································································56
2. 부과개시시점 ······················································································57
3. 개발사업의 인가일 및 준공일 ··························································59
제3절 지가의 산정 ························································································65
1. 종료시점지가 ······················································································65
2. 개시시점지가 ······················································································68
3. 지가산정의 특례 ·················································································69
제4절 개발비용 ·····························································································72
1. 개발비용의 산정기준 ·········································································72
2. 개발비용의 최고한도 ·········································································76
3. 개발비용의 산정절차 ·········································································78
4. 개발비용 산정기관에의 의뢰 ····························································78
5. 개발비용 산정기준의 특례(표준비용) ··············································79
제5절 정상지가상승분 ···················································································83
1. 정상지가상승분의 종류 ·····································································83
2. 정상지가상승분의 산정 ·····································································85
제4장 개발부담금의 부과와 징수 ··············································· 87
제1절 부담금의 부과 ····················································································87
1. 대상사업의 고지 ·················································································87
2. 부담금의 결정․부과 ············································································87
3. 부담금의 조정 ····················································································88
4. 부담금의 예정통지 ·············································································88
5. 부담금의 고지전 심사청구 ································································88
6. 부담금의 결정 및 정정 ·····································································89
제2절 부담금의 징수 ····················································································90
1. 납부의 고지 ························································································90
2. 납부의 원칙 ························································································91
3. 납부기일전 징수 ·················································································91
4. 납부의 연기 및 분할납부 ·································································92
5. 납부의 독촉과 체납처분 ···································································94
제3절 물 납 ··································································································96
1. 물납의 신청과 통지 ···········································································96
2. 물납청구의 제한 ·················································································96
3. 물납부동산의 가액 산정 ···································································97
제4절 추 징 ··································································································98
1. 개발사업의 목적용도로 사용하지 않을 경우의 부담금 추징 ·······98
2. 기부채납 미이행시 부담금의 징수 ··················································98
제5절 이의신청(행정심판청구) ······································································99
제5장 기 타 ··············································································· 100
제1절 개발부담금 부과·징수 권한의 시·군·구로 이양 ·····························100
1. 이양 대상 업무 ················································································100
2. 이양사무에 대한 조치 ·····································································101
3. 징수수수료 ························································································103
제2절 위반행위에 대한 벌칙 등 ································································104
1. 행정벌 ·······························································································104
2. 과태료 ·······························································································104
<참고자료>
1. 개발부담금 부과·징수업무 절차도 ··················································105
2. 개발부담금 부과·징수업무 절차도 해설 ·········································106
Ⅱ. 개발부담금 질의회신 사례 ······································109
제1장 개발부담금의 부과대상 ··················································· 111
제1절 부과대상이 되는 개발사업 ·······························································113
1. 부과대상 개발사업 ···········································································113
가. 택지개발사업(제1호) ··································································113
나. 산업단지개발사업(제2호) ···························································121
다. 지목변경이 수반되는 사업(제7호) ············································122
라. 그 밖의 이와 유사한 사업(제8호) ···········································135
마. 건축물의 건축 관련 부과대상사업의 용도변경 ······················147
바. 개발사업의 범위에 규정되지 않는 경우 ·································148
2. 개발사업의 규모 ··············································································156
가. 사업별 규모 ················································································156
나. 면적규모의 특례 ·········································································161
다. 설계변경으로 인한 면적 증감 ··················································171
3. 납부의무자 ························································································175
가. 사업시행자 ··················································································175
나. 조합원 ··························································································183
다. 납부의무의 승계 ·········································································185
라. 연대납부의무 등 ·········································································192
4. 부과제외 및 감면 ············································································196
가. 경 감 ··························································································196
나. 면 제 ··························································································200
다. 부과 면제 및 징수에 관한 특례 ··············································202
제2장 개발부담금의 부과기준 및 부담률 ································ 215
제1절 부담금 부과의 기준시점 ··································································217
1. 부과종료시점 ····················································································217
가. 준공인가일 ··················································································217
나. 예외 ······························································································218
2. 부과개시시점 ····················································································230
가. 원칙적인 부과개시시점 ······························································230
나. 예외적인 부과시점 ·····································································236
3. 기타 ···································································································240
제2절 지가의 산정 ······················································································241
1. 종료시점지가 ····················································································241
가. 원칙적인 지가산정 방법 ····························································241
나. 예외적으로 처분가격에 의하는 경우 ·······································245
다. 지가산정면적 ···············································································248
2. 개시시점지가 ····················································································249
가. 개별공시지가 ···············································································249
나. 매입가격 ······················································································250
3. 지가산정의 특례 ··············································································268
가. 기부토지 또는 국공유지의 제외 ··············································268
나. 개별공시지가가 없는 경우 ························································271
제3절 개발비용 ···························································································277
1. 개발비용의 산정기준 ·······································································277
가. 순공사비 ······················································································277
나. 조사비 ··························································································298
다. 그 밖의 경비 ··············································································299
라. 그 밖의 공제 ··············································································306
마. 양도소득세 등의 개발비용 인정 ··············································318
바. 표준비용 ······················································································324
2. 개발비용의 산정절차 ·······································································327
가. 개발비용 산출명세서의 제출 ····················································327
나. 개발비용 산정 ·············································································332
3. 개발비용 산정기관 ···········································································335
제4절 정상지가상승분 ·················································································337
1. 정상지가상승분의 종류 ···································································337
제3장 개발부담금의 부과와 징수 ············································· 339
제1절 부담금의 부과 ··················································································341
1. 대상사업의 고지 ··············································································341
2. 부담금의 결정․부과 ··········································································342
3. 부담금의 고지전 심사청구 ·····························································348
가. 부담금의 부과기한 ·····································································348
4. 부담금의 결정 및 정정 ···································································350
가. 부담금의 정정 ·············································································350
제2절 부담금의 징수 ··················································································357
1. 납부의 고지 ······················································································357
2. 납부의 원칙 ······················································································358
3. 납부의 연기 및 분할납부 ·······························································359
가. 연기 및 분할의 대상 ·································································359
나. 납부연기 및 분할납부의 신청 ··················································360
4. 납부의 독촉과 체납처분 ·································································367
가. 납부의 독촉 ················································································367
나. 체납처분 ······················································································370
제3절 물 납 ································································································372
1. 물납청구의 제한 ··············································································372
2. 물납토지의 가액 ··············································································374
제4장 기 타 ··············································································· 375
제1절 위반행위에 대한 벌칙 등 ································································377
1. 과태료 ·······························································································377
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