대체산림자원 조성비 계산If you intend to divert a mountain area, you must pay an alternative forest resource development fee. The same applies when trying to obtain an administrative disposition in which the permission for temporary use of a mountainous district or the permission for the temporary use of a mountainous district is deemed or excluded by other laws. Let’s look at the 2022 alternative forest resource creation fee levy standard and calculation method announced by the Korea Forest Service.
The Korea Forest Service announces standards for imposing alternative forest resource creation costs every year. The amount differs depending on the semi-preservation site, conservation site, permission for conversion of mountain district, and temporary use restriction area. Based on the semi-preservation site, 130% of the semi-preservation site is charged, and 200% is charged for the area where conversion of the mountain district is restricted. The 2022 tax standards are as follows.
◎Amount per unit area
●Junbo Jeonsanji: 6,790 won/㎡
Conservation production area: 8,820 won/㎡ (130% of semi-preservation area)
●Permission for conversion of mountainous districts/temporary use restricted areas: KRW 13,580/㎡ (200% of semi-preserved mountainous districts)
◎Partially reflected individual publicly announced land price: 10/1,000 of the individually publicly announced land price
Alternative forest resource creation cost levy = exclusive area × (amount per unit area + 10/1,000 of the officially announced land price of the relevant mountain area)
For example, if you want to convert 1,000㎡ of forest land in a restricted area for conversion to a mountain district, where the officially announced land is 5,000 won/㎡, with permission for conversion to a mountain district, and convert it to another use, the calculation is as follows:
●Exclusive area: 1,000㎡
●Standard amount per unit area: KRW 13,580/m2 (200% of semi-preserved production areas for restricted areas for exclusive use of mountainous areas)
1%: 50 won/㎡
If the above conditions are calculated according to the calculation method, an alternative forest resource creation cost of 1,000㎡ × (13,580 won + 50 won) = 13,630,000 won is imposed.
For reference, the farmland conversion charge is 30% of the publicly announced land price, and up to KRW 50,000 per ㎡ is imposed. Generally, the cost of creating alternative forest resources is levied less than the farmland conversion levy, so it can be seen that it is advantageous to develop mountainous areas if farmland and mountain areas have the same area.
On the condition that the alternative forest resource development fee is paid by a certain deadline, permission for conversion of mountainous area may be granted, and the criteria are as follows.
Amount to be paid is less than 10 million won: 20 to 30 days
Amount to be paid between 10 million won and 50 million won: 30 to 60 days
Amount to be paid is 50 million won or more: 60 days or more and 90 days or more
For mountain land conversion, you must also deposit a mountain land restoration fee. If the area to be diverted is 660㎡ or less, the mountain land recovery fee is exempted. In order to be exempted from the obligation to deposit restoration costs, if a mountainous area has been divided and reduced to less than 660㎡, it is not subject to the restoration cost exemption.
We learned about the 2022 alternative forest resource creation cost standard and calculation method.
