「체육시설 설치 및 이용에 관한 법률」 제27조에 따른 회원제 골프장 영업양도 및 골프장 토지 경락 등의 조세효과 연구

This study examined the tax consequence of the transfer of the golf course business and the acquisition of the golf course facilities according to the auction pursuant to the Civil Execution Act, etc. Successful bidder of golf course facilities and golf course business transferee shall succeed the obligations of the sports facilities business entity to the members(“obligations to the members”) in accordance with Article 27 of the Installation and Utilization of Sports Facilities Act (“Sports Facilities Act”). In accordance with the application of Article 27 (1) of Sports Facilities Act and the relevant tax laws, the golf transfer business transferee may bear the secondary liability for tax payment of the business transferor. In addition, the golf course business transferee corporation may recognize the obligations to the members as the goodwill. On the other hand, in calculating the taxable amount for the acquisition tax, obligations to the members can not be included in the acquisition cost of golf course land or building. Also, in accordance with Article 27 (2) of the Sports Facilities Act and related tax laws, successful bidder, etc may recognize the obligations to the members as the goodwill. The auction prices of golf course land, etc. may be recognized at the market price under the Estate Tax and Gift Tax Act. Also, in calculating the taxable amount for the acquisition tax, the obligations to the members can not be included in the acquisition cost of golf course land or building. The tax administration has not included the obligations to the members under Article 27 of the Sports Facilities Act in the goodwill, and has included in the acquisition cost of golf course land, etc. These administrative practices must be corrected. If the obligations to the members is to be included in the acquisition cost of golf course land and buildings, there must be the legislative measures.