참여정부의 국가균형발전3대 핵심과제로 행정중심복합도시, 혁신도시를 위한 계획에 따라 특별법등이 만들어지고 관련법에 따라 사업추진이 이루어지고 있다. 공공사업의 핵심은 「공익사업을 위한 토지 등의 취득 및 보상에 관한 법률」 따른 토지취득에 따른 보상 문제이다. 협의보상에서 가장 걸림돌이 되는 문제는 양도소득세, 보유과세 등 세금문제이다. 토지소유자들과 사업시행자 사이의 협의매수지연에 따른 예기치 못한 재산세, 종합부동산세 등의 과세에 대한 문제가 심각하게 일어나고 있다. 예컨대, 사업시행자의 조속한 사업착공을 위하여 도시계획실시승인에 따른 용도지역을 자연녹지에서 주거지역, 상업지역등으로 변경하게 된다. 이에 따라 분리과세 되던 토지가 종합합산과세의 적용을 받게 되어 급격한 조세부담을 가질 뿐만 아니라 종합부동산세의 적용을 받기도 한다. 따라서 이 문제 대한 과세문제로 공공사업에 따른 토지의 보상지연으로 소유권이전 등이 늦어지는 경우에, 공공사업의 특성상 사업인정고시일 기준으로 지가를 평가하고 그에 따른 모든 행정적인 기준이 정하게 된다. 소유권이전은 없었지만 일정기한 안에는 토지수용에 의하여 소유권이전이 확실하다면 재산세의 과세기준을 공공사업에 있어서 사업인정고시일로 예외규정을 두는 것이 바람직하다. 분리과세대상인 자연녹지농지가 공공사업실시계획승인으로 주거지역으로 변경된 경우 종합과세적용이 타당한지는 현행 소득세법을 비교하여 보면, 농지교환의 비과세, 8년 경작농지의 감면, 농지대토에 있어서 용도지역에 관계없이 2년에서 3년 동안 농지로 보는 규정이 있고, 보상에 있어서 용도지역변경에 따른 보상의 문제에 있어서도 사업인정고시전의 용도지역으로 보상하고 있듯이 지방세법의 조속한 입법보완이 필요하다.

The 3 most crucial task for balance development of the government participation are MACC, Innocity and a business promotion . A special law is made for MACC and Innocity, and for a business promotion there is refer to law being made. The point of a public undertaking is [ law about purchasing land and compensation for public utilities] problem of compensation following purchase land. The biggest problems on deliberation compensation are transfer income tax, holding taxation and so forth tax problems. Delay of deliberation purchase between a landowner and a business proprietor is making serious unexpected problems like property tax, comprehensive real estate holding tax and other taxations occur. For a business proprietor to start working sooner, following city planning execution recognition service region will be changed as green region, residential area, and the business area. Accordingly land that was influenced by separate taxation will be influenced by aggregate taxation, and there for get sudden amount of taxes and also be influenced by comprehensive real estate holding tax. There fore in this case lands late compensation following the issue of taxation in a public undertaking, will give birth to late proprietary rights, in the characteristic of public undertaking land prices will be evaluated by a business recognition a notice date. Even though there is no transfer of ownership if transfer of ownership is certain following expropriation in limited time, the basic for taxation of property tax is proper to use as an exception provision like business recognition a notice date in a public undertaking. When a object separate taxation like agricultural greens region is changed to a residential area by a public undertaking execution recognition, to find out if aggregate taxations application is legitimate one has to compare income tax law, nontaxable exchange in agricultural land, reduction in 8year arable land, and in the agricultural land in an exchange of land, there are rules and compensations that sees agricultural land for 2 to 3 year no matter what service region it is, as before a business recognition a notice data compensates problems in service region there is a need for a local tax law to legislation repletion.

The 3 most crucial task for balance development of the government participation are MACC, Innocity and a business promotion . A special law is made for MACC and Innocity, and for a business promotion there is refer to law being made. The point of a public undertaking is [ law about purchasing land and compensation for public utilities] problem of compensation following purchase land. The biggest problems on deliberation compensation are transfer income tax, holding taxation and so forth tax problems. Delay of deliberation purchase between a landowner and a business proprietor is making serious unexpected problems like property tax, comprehensive real estate holding tax and other taxations occur. For a business proprietor to start working sooner, following city planning execution recognition service region will be changed as green region, residential area, and the business area. Accordingly land that was influenced by separate taxation will be influenced by aggregate taxation, and there for get sudden amount of taxes and also be influenced by comprehensive real estate holding tax. There fore in this case lands late compensation following the issue of taxation in a public undertaking, will give birth to late proprietary rights, in the characteristic of public undertaking land prices will be evaluated by a business recognition a notice date. Even though there is no transfer of ownership if transfer of ownership is certain following expropriation in limited time, the basic for taxation of property tax is proper to use as an exception provision like business recognition a notice date in a public undertaking. When a object separate taxation like agricultural greens region is changed to a residential area by a public undertaking execution recognition, to find out if aggregate taxations application is legitimate one has to compare income tax law, nontaxable exchange in agricultural land, reduction in 8year arable land, and in the agricultural land in an exchange of land, there are rules and compensations that sees agricultural land for 2 to 3 year no matter what service region it is, as before a business recognition a notice data compensates problems in service region there is a need for a local tax law to legislation repletion.

public undertaking, property tax, comprehensive real estate holding tax, object separate taxation