비영리법인의 고유목적사업준비금 손금산입에 관한 고찰―대상판결：대법원 2020.5.28. 선고 2018두32330 판결―

The reserve fund for proper purpose business is a system to provide tax benefits to non-profit corporations. Substantially reducing the scope of the system application through legal interpretation can result in undermining the legislative purpose of encouraging the proper purpose business. In the target judgment, it was judged that the additional money paid by a non-profit corporation to its members could not be an expense corresponding to the income of the profitable business as long as it corresponds to the cost spent on the proper purpose business. However, there is no prestigious basis for deeming that the cost spent on the proper purpose business has an exclusive superiority over the cost spent to obtain income from the profitable business. In other words, it may be evaluated that the cost spent on the proper purpose business was spent to obtain income from the profitable business. In the case of the so-called ‘concurrent cost’, it should be engraved that when a non-profit corporation confirms its settlement, it can choose whether to attribute them to its own reserve fund for proper purpose business or to be recorded as an expense for the profitable business. It is unfair to recognize a concurrent cost only as an expense spent on the proper purpose business. It may result in more disadvantageous treatment of non-profit corporations than domestic corporations due to the deductible limit of the reserve.