학교법인 고유목적사업 수입의 사적유용에 대한 법인세 과세

The Educational Foundation to provide educational services as education services income is the booking confirmation we received in return for tuition and fees corresponding to income from proper purpose business and business and profits hospital to classify the income from profit-making business. Corporate tax is not imposed on income earned from educational business, on the condition that private is not inurement, hence levying corporate tax would be just, if an educational foundation does private inurement. Educational Foundation insider to do private inurement is educational foundation permit the income of a proper purpose business income and Income from profit-making business. Permit of educational foundation insider proper purpose business income and revenue it generates business as a way to make excessive spending for labor and facility construction sites in the process of appropriation can be realized. If private inurement takes place in the course of conducting profit-making business, corporate tax can be imposed by applying non-inclusion of expenses in excess in calculation of deductible expenses as in Article 43 of 「Enforcement Decree of the Corporate Tax Act」 and by applying Repudiation of Wrongful Calculations as in Article 52 of 「Corporate Tax Act」to the case, but transactions which do not fall into the category of profit-making business of the educational foundation, i.e. transactions classified as proper purpose business activities, cannot be applied the provision, Repudiation of Wrongful Calculations, and there is no regulation regarding labor costs, so the problem arises that corporate tax can be imposed. In order to solve such an issue, legal grounds shall be provided, so that corporate tax can be imposed on cases where the income of educational foundations inures to the private benefit of founder and his/her relatives of the educational foundations. As for private inurement through payment of labor costs, Article 56 Paragraph 11 of 「Enforcement Decree of the Corporate Tax Act」regulating labor costs of encouragement of learning foundations and social welfare foundations shall be amended in such a way that the scope of labor cost regulations can include educational foundations. Regarding private inurement through payment of construction costs for facilities, Paragraph 3 of Article 2 of the「Enforcement Decree of the Corporate Tax Act」shall be amended, so that the amount of profit distribution which took place through an excessive payment of construction costs will not fall into the category of educational institutions’ services excepted from the scope of profit-making business.