공익법인의 과세체계 개선에 관한 연구: 상속세 및 증여세법상 사후관리의 한계를 중심으로

The purpose of this study is to analyze the framework of taxation system for the tax benefits of public interest activities and to present the problems and directions of reform. In particular, it focuses on the fact that the taxation system of the statutory gift tax law is not suitable for the oversight of the charity organizations, and it is different in that it reinterprets the problems that have been recovered in previous researches and derives improvement alternatives in a new direction. The results of the study are summarized as follows. First, it is not effective that post oversight provisions are composed og many preliminary verification provisions due to the absent of pre-verification. It is desirable to convert the basic organization and operating requirements for public interest activities and governance and accounting provisions into the pre-verification requirement. And the object of post-management is to focus on the management of misuse of spending other than the public interest, delay of spending, restriction of stock holding, and information disclosure. Second, it is difficult to manage efficiently by applying the same level of post oversight provisions to almost all charity organization. It would be desirable to narrow down the scope of the subject for oversight and intensively manage it, as in the case of private foundation in US tax law. Third, as a core issue, it is difficult to appropriately oversight whether the charity organization maintains public interest within the statutory gift tax system that the gift is taxable and manage later by case every time a donation is made. It is not practical to record and manage separately every gift that are regularly donated on a case-by-case basis. Thus it is not practical to post manage the gift on a case by case basis within the statutory gift tax. In addition, it is not effective to confirm each donation to achieve the purpose of public interest. It is more suitable that the purpose of oversight is to confirm the maintenance of public interest carried out at the level of the whole business of the charity organization. It would be desirable to establish a separate exercise tax clause for regulating the level of the public interest implementation for the charity organization, for example the required ratio of the public interest related expenses to the assets for the entire organization. It can be more easily and clearly confirmed the level of public benefit for the charity organization. Finally, it is necessary to reorganize the additional taxes on the oversight to correct the unfair transactions, not just paying small money.