사립대학에 대한 지방세의 차별적 감면에 대한 소고: 국립대학법인과 비교

The purpose of this study is to compare the regulations on local tax reduction and exemption between national university foundations and private universities, and argue that the exemption regulations for national university foundations should also be applied to private universities. According to the revised law, national university foundations will be able to conduct wide range of profitable businesses with exemption. Meanwhile, private universities are still obligated to pay local taxes, the scope of exemption profitable businesses is also limited. The tax exemption of national university foundations is based on the constitutional principle of academic freedom and university autonomy, the point that the purpose of becoming an independent university foundations is not to secure tax revenue, national university foundations ultimately contribute to the public interest, and the fact that the national university foundaiton’s profitable business is sufficiently monitored and supervised. On the other hand, there are negative views on the local tax reduction and exemption system, which makes it difficult for private universities to be tax-free. On this study, insisting that private universities should also apply the tax-free regulations regarding the currently revised “Fundamental National Tax Act” and “Fundamental Local Tax Act” of national university foundations. The reason is that the roles and functions of national university foundations and private universities are not different, the local tax exemption law does not divide whether it is a private school or a national/public school, and even foreign educational institutions are given the same tax benefits. The other reason is that private universities futher need government financial support and profitable businesses to secure finances.