비영리공익단체에 있어서 지방세특례제한법상 ‘직접 사용’의 의미

A variety of tax benefits are allowed to non-profit organizations for tax purposes in Korea. In this regard, the interpretation of “The Direct Use” and the scope of profitable business have been consistently controversial in Local Tax areas. The term “Direct Use” is newly provided in the Act on the Restriction of Special Local Taxation in March, 31, 2010. However, it is still questionable whether “Direct Use” may be interpreted limiting within the inherit purpose of the non-profit organization or considering businesses provided in the bylaw of the non-profit organization for the non-profit organization to get tax benefit on Local Tax Laws. In the recent courts' decisions, courts require the non-profit organization for public interest to have both personal and material public interest. In addition, the courts interpret the inherit purpose to extend to businesses provided in the bylaw of the non-profit organization. Tax benefits, of course, is not allowed to profitable business subject to taxation. In German Real Estate Tax Law, similar legislation is provided in relation with “The Direct Use.” It is not limited to business with inherit purpose of non-profit organization and furthermore tax benefit is allowed to profitable business enumerated in laws not subject to taxation. Since reformation of laws with regard to organization with public interest, the German government have made efforts to activate actions with public interests. In this regard, German regime have important indication to Korea.