종교인 소득과세 개정에 따른 소득유형과 소득수준별 세부담 비교와 과세형평성 연구

[Purpose]Even though there has been no obvious tax－free provisions about the clergy’s income for a long time, the practice of the tax－free provisions has been maintained. The clergy shall pay their income taxes from January 1st 2018 in accordance with the recent revisions in 2015 and 2016 after the revised income taxation laws for the clergy in September 2013 in the midst of the continued problem－posing on the non－taxation and controversies. However, unreasonable problem of tax burden according to income level and income type remains in the revised contents. Therefore, this study will propose more reasonable taxation plans about clergy’s income taxation, based on tax burden. [Methodology]This study compared and analyzed difference of the clergy’s tax burden with a virtual income cases. when classified into earned income and the other income. [Findings]When Income of the clergy was levied as the other income than earned income, tax burden for high－income clergy reduced. Finally vertical tax inequity accured. [Implications]Income of the clergy should be levied as a the earned income and excessive deduction for the necessary expenses on the income of the clergy should be reduced and adjusted in order to solve the problems of tax inequity according to income level and income type.