민간 집단에너지사업자의 토지관련 과세체계의 문제점과 개선방안에 관한 연구

As Korea depends on imports for natural resources, group energy businesses are crucial projects for the government’s energy policies. In the case of group energy projects, they were initially conducted mainly by the Korea District Heating Corp., which is a public institute, but after the 2000s, policies were set to spread small new city development and group energy projects to the private sector, thus resulting in a rapid increase in private businesses. Private group energy businesses are businesses that received business licenses according to the Group Energy Enterprise Act and the business contents, subject, etc. are basically identical with that of the Korea District Heating Corp. or other businesses within industrial complexes. Despite this, it is handled differently for taxation depending on the business entity and user of the group energy business, and therefore, there are irrationalities such as being in violation of equal taxation. In other words, the Korea District Heating Corp., which is a public institute, and private group energy businesses have different scopes of land subject to taxation. Furthermore, even if it is a private group energy business, taxation is levied differently depending on the user, thus also having the potential to be in violation of equality in taxation. Hence, it is necessary to eradicate discrimination in different taxation depending on the business entity or user for land used for supplying group energy, while also revising irrational local tax laws so that unnecessary tax costs do not occur to receive separated taxation with land used for power development facilities according to the power development promotion act by a private group energy business. Also, Korea should provide assertive support for group energy businesses from the perspective of increasing usage efficiency of energy and to expand eco-friendly energy businesses. For this, it is feasible to separately tax property taxes for land used for group energy businesses. Meanwhile, group energy businesses have local monopolistic supply systems due to its nature, and therefore, there is high possibility that taxes shouldered by group energy businesses will be passed on to consumers. Thus, it is advisable to include land used for group energy in the scope of separate taxation land so that there are no additional tax burdens such as for property taxes in order to prevent passing on of tax burdens by private group energy businesses.