개발제한구역 내 토지소유자들의 과세상 지위를 보유 단계와 해제 단계로 나누고 재산세를 주요 연구대상으로 하여 대법원 판례 및 조세심판원의 심판례를 정리·분석하였는데, 다음과 같은 입법적 개선이 필요하다. 첫째 개발제한 구역 내 토지에 관한 현상 변경을 소유자가 직접 초래하지 않는 이상, 과세관청의 변경 간주에 의하여 종합합산과세가 되지 않도록 해야 한다. 둘째 개발제한구역 내 토지를 상속인이 직접 승계하는 경우에는 상속이나 증여나 유증, 포괄유증 등 행위 유형과 관계없이 피상속인과 같이 분리과세 되도록 해야 한다. 셋째 개발제한구역에서 해제 되더라도 실제의 지목변경에 시차가 있다는 점을 고려하여 세부담 상한을 정하여 단계적 세부담 증가가 이루어지도록 해야 한다. 넷째 지정 해제가 다른 공공사업의 시행과 관련 있고 토지 수용을 전제로 하는 경우에는 용도변경의 시기를 수용시기 또는 대금지급시기 등으로 조정하여야 한다.

1. CONTENTS (1) RESEARCH OBJECTIVES The purpose of this study is to review the taxation issues on land with development restriction area from the perspective of tax law. (2) RESEARCH METHOD This study is conducted by field investigation and confirmation of practical contents after access to relevant webpages, as well as domestic and foreign literature review. The main subject of this study is property taxes. Precedents from the Supreme Court and the Tax Tribunal were organized and analyzed, and evaluations of the precedents and improvement plans have been devised using research methods. (3) RESEARCH FINDINGS Designation of development restriction area falls within the social restrictions land owners are required to put up with, but the disadvantage the land owners feel may be larger than had been expected. This study examined how the designation of development restriction area affects the owners of land within the development restriction area in terms of paying taxes and what taxation problems are raised by the revocation of the designation of the area. 2. RESULTS First, as long as the owner of land within development restriction area does not directly change the current status of the land, comprehensive unitary taxation must not be applied by changes made by the taxation office. Second, when an heir has directly received land within development restriction area, separate taxation should be applied regardless of behavior types such as inheritance, giving, legacy and universal legacy. Third, in consideration of the fact that it takes some time to change the category of land after the revocation of the designation of development restriction area, the upper limit of tax burden should be set, allowing a gradual increase in tax burden. Finally, when the revocation of the designation of development restriction area is associated with the implementation of other public projects and made with the premise of purchasing land within the area for the projects, the timing for land-use change should be adjusted with timing for the purchase or payment of land price.