｢법인세법｣ 및 ｢상속세 및 증여세법｣상 고유목적사업준비금 관련 ‘직접 사용’ 요건의 정합성 제고에 대한 소고

This study examines the operational realities and interpretative challenges of the reserve system for core-purpose projects—a representative tax incentive granted to nonprofit corporations under the Corporate Tax Act of Korea—and proposes legislative improvements. Under the current framework, nonprofit organizations are permitted to allocate a certain portion of taxable income derived from their business activities to a reserve for core-purpose projects, which may be deducted from taxable income under specified conditions, thereby reducing their corporate tax liability. However, inconsistencies exist in the interpretation of the scope of assets “directly used” for core-purpose activities as required under the Corporate Tax Act and the Inheritance and Gift Tax Act. These discrepancies have led to adverse tax consequences in cases where income generated from revenue-producing assets is, in substance, used for core-purpose activities, yet not recognized as such for tax purposes. Focusing on two Supreme Court rulings (2012Du690 and 2016Du59249), this paper analyzes the impact of these interpretative inconsistencies on nonprofit taxation, particularly in the context of the conflict between the principle of substance-over-form and the principle of legality in tax law. By referencing the concept of “direct use for public-interest purposes” under the Inheritance and Gift Tax Act and the Japanese requirement of direct business use (直接事業供用要件), the study argues for a legislative clarification of the term “direct use” under the Corporate Tax Act. Furthermore, considering the requirements under the Private School Act regarding the operation and use of income from revenue-generating foundational assets, this study proposes that tax law be amended to deem the allocation of a substantial portion (e.g., over 80%) of such income to core-purpose activities as satisfying the “direct use” requirement. This study highlights the need to harmonize the interpretation of tax statutes to eliminate unjust tax burdens and to enhance the tax system’s support for the substantive public-interest missions of nonprofit organizations, contributing to both legal consistency and practical applicability.