비영리법인의 고유목적사업준비금 설정 관련 과세 분쟁에 관한 연구 ―○○공단과 ○○의료법인의 사례를 중심으로―

For a non-profit corporation, the establishment of a unique project reserve can be seen as one of the government’s big tax support policies. As such, the effect of tax support for non-profit corporations is significant because the allowance for the allowance for the purpose of the project directly reduces taxable income. For that reason, non-profit entities want to set their own project reserves to the maximum extent possible. This study aims to examine the problems of the current tax law as conflicts arise in setting limits for contributions and for funds that are subject to both the establishment of inherent project reserves and the expenditure of contributions to non-profit entities. Taking the example of a tax dispute between the ○○ Corporation, one of the non-profit companies, and the ○○ Medical Corporation, we would like to suggest ways to improve the cap on donations and unique project reserves. This study looks at examples of taxation disputes over which to apply first in the calculation order of the unique project reserve and contribution limits of non-profit entities. To examine the problems and improvement measures of tax adjustment related to the establishment of the reserve fund for the purpose of the non-profit corporation, the Seoul Administrative Court analyzed cases in which taxation disputes occurred between the tax administration office and taxpayers in applying the regulations in the order of calculation of reserve funds and donation limits, focusing on the Seoul Administrative Court’s 2016 suit ruling. This study looked at the cases of taxation disputes in which the Office of Taxation levied a huge amount of taxes through tax audits in relation to the establishment of a proper purpose project reserve. The purpose of the Act is to identify problems in the current set of the existing reserve for the purpose of the project through the case where taxation conflicts occurred during the tax investigation due to recent issues concerning the establishment and use of the reserve for the purpose of the non-profit corporation's tax adjustment. In this study, these examples of taxation are intended to argue that：First of all, the current corporate tax law should clearly specify which ones to calculate first in calculating the limits of the original project reserve and contributions. Second, taxpayers should minimize the confusion of taxation by adjusting the wording of the basic form in the statement of adjustment of the original project reserve (A). Third, it is required to set the donation limit first and then set up the reserve for the unique purpose of the project in order to ensure tax adjustment in favor of taxpayers. This study is meaningful in that it is necessary to prepare a legal improvement plan to support the project system in order to prevent problems related to the establishment of the original project reserve and disputes arising in the course of tax adjustment. In particular, I believe that the non-profit corporation has contributed to the research in that it has sought ways to improve the case of conflict in setting up its own project reserve.