골프장 입장 행위 과세에 관한 고찰―헌법재판소 2024. 8. 29. 선고 2021헌바34 결정을 중심으로―

The explosion of golf has made the sport a familiar part of the national landscape. In daily life, golf has become easily accessible to men, women, and children of all ages, both as a sport and as a hobby. The golf industry is expanding rapidly, and it has become a national sport that requires active government support. However, the golf course taxation system still treats golf as a luxury sport, and it is heavily taxed in areas such as local taxes and individual consumption taxes. This is acting as a barrier to entry for the public, which contradicts the purpose of popularizing golf, and strong criticisms continue to be raised. The Constitutional Court recently upheld the constitutionality of the taxation of golf course entry on the grounds that it did not infringe on property rights and was not contrary to tax equality. The problem with the Constitutional Court's position is that it does not reflect the changing status and popularity of golf, and it maintains the perception of golf as a luxury sport from the 1970s. The tax on golf course entry at issue in the subject decision discriminates between membership golf courses and public golf courses, as well as expensive sports such as yachting, without any rational reason. In addition, the uniform individual consumption tax of 12,000 won is the only tax imposed on golf, which is designated as a national sports facility, and there is room to argue that it infringes on property rights. To resolve this unconstitutionality, it is necessary to start by abolishing the individual consumption tax, reorganizing it into a local tax that is more responsive and localized, and lowering the tax rate to reduce barriers to entry. The taxation system for golf courses should be revised to take into account the elevated status of the game and the changing perception of golf as a luxury sport, and to position golf as a national pastime.