기부연금 도입에 따르는 법적 쟁점 연구 ― 세법상 쟁점을 중심으로 ―

The Bill of Charitable Gift Annuities has been submitted to the National Assembly for the introduction of Charitable Gift Annuities System, but there have been few discussions about potential issues with the tax law according to its introduction. This study thus set out to examine the major content of the Bill and the American Charitable Gift Annuities System and propose possible tax law issues and their improvement measures. The findings led to the following conclusions: First, there is no definite need to establish a public corporation to collect charitable gift annuities since the Bill is in a contractual management structure for charitable gift annuities unlike the U.S.A. It is, however, needed to establish a public corporation according to the inheritance tax law by taking into consideration the taxation effects including contribution deductions. Second, charitable gift annuities are either life annuities or require administrative management costs for up to 30 years. In addition, 50/100 of the first contributions or less are used as the financial source of charitable gift annuities. It is thus needed to set a higher level of the first contributions than the American counterpart. Third, there is no clear provision in the Bill regarding whether product donations will be allowed or not. In case of product donations, there will be additional potential tax issues including transfer income taxes and acquisition taxes and a need to enact new regulations including conversion issues. Fourth, if the legal nature of charitable gift annuities contract is understood as a conditional donation, there will be potential issues including the return of the principal for the annuities when the donator is a recipient and the gift and inheritance taxes(according to a will) when the recipient is a spouse or third-party. It is thus needed to reflect deductions for a donated property or the disabled in the tax law. Finally, when the payables are returned to the contribution collector as a lump sum after the death of a charitable gift annuity recipient, it is not clear whether it should be treated as a contribution or deducted as a contribution of ancestor. It is thus required to establish clear regulations regarding the matter.