In the process of modernization, Korea has rapidly achieved national goals of economic growth and industrial development, while the negative aspects owing to rapid growth have been arisen. Moreover, the increased demand of land in urbanization and industrialization has made many problems, especially such as land speculation to afford capital gains. Eventually the laws related public concept of land for the purpose of controlling land speculation were enacted in the national consensus in the late 1989 Therefore the purpose of this study consists in analyzing and examining the cognitive behavior of the citizens and the civil servants for the public concept of land, focused on the Taxation of Excessive Land Value Increment. The study on the theme of this paper was estimated very positive in controlling land speculation, stabilizing of land price, collecting development betterments and using efficient land. Also, the Taxation of Excessive Land Value Increment was estimated most positive in effectiveness to control land speculation in the midst of the laws related the public concept of land. But it is necessary that the laws related public concept of land should be executed continuously and also citizens should keep their mind on land not to be speculated.