세법상 기부금 출연대상 범위의 확대 방안에 관한 연구 ―용역 기부의 기부금 인정 및 가치 산정 방안을 중심으로―

In Korea, Service Giving is not included in charitable deduction, except the provisions under Article 34 (2) 3-2. However, our tax system does not consider service giving which has the higher value, like Pro Bono. Obviously, Service giving is different from general expenditures, regarding both the economic value and the beneficiaries. It is not fair that both of them shall be put in the same basket shortly. Because it does not consider real economic values of service giving. In overseas cases, generally, it shares the same standpoint with ours. But in detailed cases, they are not the same with us. In U.S. necessary expenses which taxpayers do service giving are included in charitable deduction. In U.K. it regards corporation's service giving as charitable deduction. Specially, in Japan, it regulates their tax provision of charitable contribution comprehen- sively. This provision shares the same basic principles with general gift. Therefore we consider the below options, if we amend our system to regard service giving as charitable deduction. First, service giving shall be included in charitable deduction as much as the fixed rate or the fixed deduction regulated by the tax law. Second, we need to make the accredited organization and the professional division of the National Tax Service for solving side effect problems to regard service giving as charitable deduction and enhancing philanthropic institutions' clearance to operate themselves.