골프장 이용자에 대한 과세체계의 문제점과 개선방안 －개별소비세와 부담금을 중심으로－

In Korea, golf is regarded as a sport of luxury and taxed at a high tax rate. As of the end of 2015, the golf industry has 555 golf courses (483 operating) and 4.7 million passengers nationwide. There is a conflict between the policy of golf popularization and base expansion according to the growth of the golf industry and the legislative purpose of restraining luxury consumption and correction of external unfair competition. Currently, there is a different taxation system that varies depending on the type of golf course. Taxes and quasi－taxes are imposed only on the membership golf courses, which raises the fee for the visitor. The price difference is likely to distort the market. This study investigates whether the policy objectives to pursue through differentiating taxation according to the type of golf course are satisfied, and suggests ways to improve the taxation and quasi－taxes imposed on the visitors. In terms of taxes, the heavy taxation of individual consumption tax and it’s sur－taxes has a problem that it infringed the right to equality. In order to solve these problems, it is necessary to completely abolish the individual consumption tax on the entrance to the golf course. In terms of quasi－taxes, the Charges of the National Sports Promotion Funds clearly violates the imposition requirements and the due date set forth in the Framework Act on the Management of Charges. It is desirable to abolish the Charges which impeding equity between industries and golf course types.