골프장 분류체계의 변화와 보유세 제도:정책적·헌법적 관점에서의 비판적 검토

The amendment of the Installation and Utilization of Sports Facilities Act and its enforcement decree in 2022 altered the golf course classification system from the previous ‘public/private’ dichotomy to a new three-part system of ‘public, non- membership, membership.’ In 2023, the Local Tax Act enforcement decree was revised to reflect this new classification. This study aims to outline the changes in golf course classification and taxation systems and to identify related issues. The study first examines property tax and comprehensive real estate tax imposed on golf course land, analyzing whether non-membership golf courses may bear a higher tax burden compared to membership golf courses. It then reviews the enforcement decree of the Installation and Utilization of Sports Facilities Act, as well as the Ministry of Culture, Sports and Tourism's notifications and legislative process regarding the designation of public golf courses. The analysis highlights that the current system may effectively act as a price ceiling, distorting market prices and potentially shifting tax burdens onto consumers. Further, the study investigates whether the application of a uniform price ceiling, without considering the operational specifics of individual golf courses or including transitional provisions, could breach the principle of trust protection for golf courses transitioning from membership to public. Additionally, it assesses whether the recent amendments to the legal framework, including the Local Tax Act enforcement decree, violate constitutional principles such as the rule of law in taxation and tax equality. Finally, considering the reduction in domestic golf course users following the end of the COVID-19 pandemic and the fact that over 90% of existing public golf courses have opted for the ‘public’ classification, the paper evaluates whether the amendments to the Installation and Utilization of Sports Facilities Act and related tax laws have become unnecessary regulations, deviating from their original policy goals. The discussions presented should have been thoroughly addressed during the amendment process of the Installation and Utilization of Sports Facilities Act and related tax laws. This study hopes to contribute to resolving the issues within the golf course taxation system based on the findings and discussions.