초록 열기/닫기 버튼
With 'the exemption law of securing school land' against the constitution, the Constitutional Court of Korea is going on with the legal principles as follows. Frist, school land fees are taxes in nature. Second, school lands necessary for compulsory education need to be secured through general finance(taxes), and any extra collection of fees from a certain group is against the constitution of regulating the principles of compulsory education. Third, in connection with the educational finance for secondary education, instead of compulsory education, the fees can be imposed, and the close association between a group of buying houses and the charge of school land is required. Nevertheless, in this law, without considering specific conditions of people who are buying houses - when they have school children and they don't - the charge is subject to the same group of obligators just by the number of houses, which is against the equal protection clause of the constitution and the principles of proportion.This study proved the problems with the constitution of legal principles in spite of its favor for the violation of the Constitutional Court of Korea. In a sense, school land fees, the exactions system based on cost accounting approach which asks the beneficiary to pay, aren't taxes, but the regulations of land use. The principles of compulsory education in the constitution are characterized by the security of system, and as for the nexus, they are based on the rational nexus test: the general principles of modern finance laws. To conclude, this study reviews the problems of various development fees at present, suggests the standards of the constitutionality and finds a way to establish this system rationally in the future.
