현물기부의 과세문제에 대한 소고

Donations are generally spent in money, but they are also spent in forms other than money, such as in-kind donations. Because in-kind donations involve asset evaluation, the taxation system is complicated compared to monetary donations. In the case of in-kind donations, there is a question of which amount to evaluate based on the fair market value or book value and the current tax law stipulates differently depending on the type of donation, whether the donor is an individual or a corporation and whether it is a business or a non-business. Also the acquisition price of the public corporation is inconsistent. This paper examined the taxation problem arising from in-kind donations. The results are summarized as follows. First, In the case of special donations, corporations are evaluated at book value and individuals are evaluated at fair market value. In order to increase in-kind donations, corporations must also be evaluated at fair market value. In the case of general donations, corporations are evaluated at book value and individuals are evaluated at fair market value and in the case of individual businesses, evaluating at book value like corporations should be preceded by an empirical analysis of whether the expenditure of individual businesses exceed the donation limit. Second, In the case of donations, it is not consistent with the tax equity between business and non-businesss to grant income deductions such as the inclusion of necessary expenses. Therefore, it is reasonable to eliminate discrimination between business and non-business by allowing income deductions with the nature of necessary expenses to non-business or allowing tax deductions to business. Third, if an individual non-business provides general in-kind donations, it is reasonable to set the acquisition value of the public corporation as the value at the time of acquisition of the public corporation. However, if the value of donated assets is the acquisition price of a public corporation, the acquisition price recognized by the public corporation may be separated if the in-kind assets shared by individuals and corporations are donated. However, in order to fundamentally solve the problem of discrepancy between the valuation of donated assets and the acquisition price of public corporations, it is necessary to strengthen the consistency by using both the valuation of donated assets and the acquisition price of public corporations at the fair market value.