비현금성 자산 기부 관련 문제점과 개선방안 : 부동산 기부를 중심으로

This study aims to analyze the institutional issues surrounding non-cash donations, particularly those involving real estate, and to propose legal and institutional improvements for promoting a sustainable donation culture. With an increasing trend in asset donations among the elderly, the study focuses on tax incentives and legal challenges associated with non-cash charitable contributions. The research examines relevant domestic laws and regulations, including tax law, civil law, and the Farmland Act, while also conducting a comparative legal analysis of real estate donation systems and tax incentive policies in major countries such as the United States, Japan, and the United Kingdom. In addition, the study reviews specific legal procedures related to donation processes, asset valuation methods, and anti-tax avoidance mechanisms. The current Korean legal framework for non-cash donations faces several limitations, including ambiguous valuation standards, conflicts with other laws, and operational constraints for recipient organizations. In contrast, leading countries have established institutional foundations for encouraging such donations by combining clear appraisal requirements, procedural transparency, and a dual approach of tax benefits and anti-abuse safeguards. To enhance non-cash donations such as real estate in Korea, it is necessary to establish asset-specific valuation criteria, mandate property appraisals, clarify legal donation procedures, and implement post-donation management guidelines. Moreover, expanding tax support should be accompanied by a robust regulatory framework to prevent abuse and ensure transparency and accountability in the donation system.