非營利法人의 課稅制度 改善에 관한 硏究 = A study on the tax system for improvement of non-profit corporation

다국어 초록 (Multilingual Abstract)

Non-profit corporation refers to all corporations that were incorporated for the purpose of the public interests of the general society and that conduct non-profit businesses including educational, social welfare, medical, religious and charity businesses as well as provision of educational expenses and execution of or support for researches and academic activities.
Civil law regulates the non-profit corporation as the general law by assuming the principle of government approval for the incorporation of non-profit corporations. The Private School Act, Social Welfare Service Law, Medical Law and Properties of Confucian Schools Act, etc. are regulating the school corporations, social welfare corporations, medical corporations and religious corporations, etc., respectively, and other special laws regulate special non-profit corporations.
This thesis aims to offer assistance to the establishment of taxation policy on the non-profit corporations by defining and establishing the concept of non-profit corporation, whose function and roles are becoming increasingly more important economically and socially, and by presenting the means of improvement for the taxation system on these non-profit corporations by analyzing the problems in the said system. The summary of the problems related to the non-profit corporation and the means of improving such problems are as follows.
First, regarding the system of reserve fund for proper purpose business, it is appropriate to set the reserve fund for proper purpose business at the same ratio, without discrimination in the set-up ratio, in accordance with the purpose of incorporation and realistic operational circumstances and types of income; and, in consideration of the legislative intent of providing support rather than regulation on the non-profit corporations that execute public interests businesses, all the expenses incurred in relations to the proper purpose businesses should be acknowledged as deductible expenses.
Second, regarding the contribution system, there is a need to expand the limit of tax exemption for the contributors, in order to seek the expansion of the provision of public services by the non-profit corporations.
Third, regarding the separate taxation on the interest income, there is a need to assertively review the means of conversion of the separate taxation into tax-exemption for the interest income of the non-profit corporation in accordance with the fundamental intent stipulated by the law.
Fourth, regarding the limit on the duration of use of the contributed assets, it is desirable to monitor whether the usage and the duration of the use submitted at the time of making of the contribution are being adhered to since it is more important that the contributed assets be used for the proper purposes rather than utilizing the duration of use for whether to levy donation tax for the contributed assets of the non-profit corporation.
Fifth, regarding the adjustment of the limit on the ownership of stocks, it is necessary to abolish or make upward adjustments on the limit of the ownership of the stocks of the non-profit corporation, with limitation on the voting right on the portion of the stocks that exceeds a prescribed limit in order to activate good-willed investment into the non-profit corporation and to solve the problem of abuse of the corporation for avoidance of inheritance tax or as indirect holding company
Sixth, regarding the introduction of the verification system and follow-up management system for public interests, it is necessary to allow the incorporation of public-service corporation in formats that are different from the existing corporations, if they fulfill the standard by establishing practical examination standard. In addition, all non-profit corporations should be subjected to follow-up management, and the system of auditing of the settlement of account by external experts should be expanded and implemented in order to secure the reliability and transparency in overall aspects of accounting, management and operation by applying the said system to all non-profit corporations.

목차 (Table of Contents)

• 제 1 장 서론 · · · · · · · · · · · · · · · · · · · · · · · · · · · · 1
• 제 1 절 연구목적 · · · · · · · · · · · · · · · · · · · · · · · · 1
• 제 2 절 연구범위 및 연구방법 · · · · · · · · · · · · · · · · 4
• 제 2 장 비영리법인의 이론적 고찰 · · · · · · · · · · · · · · · · 5
• 제 1 절 비영리법인의 사회적 기능 · · · · · · · · · · · · · · 5
• 제 2 절 비영리법인의 이론적 배경 · · · · · · · · · · · · · · 8
• 제 3 절 비영리법인의 비과세 이론 ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ 14
• 제 4 절 비영리법인의 현황 및 유형별 특성 ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ 17
• 제 3 장 우리나라 비영리법인의 과세제도 ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ 24
• 제 1 절 법인세 ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ 25
• 제 2 절 상속세 및 증여세 ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ 56
• 제 3 절 부가가치세 ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ 63
• 제 4 장 외국 비영리법인의 과세제도 ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ 67
• 제 1 절 미국 ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ 67
• 제 2 절 영국 ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ 76
• 제 3 절 일본 ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ 80
• 제 4 절 주요 외국의 현황 비교 ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ 89
• 제 5 장 비영리법인의 과세제도 개선방안 ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ 94
• 제 1 절 법인세 ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ 94
• 제 2 절 상속세 및 증여세 ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ 103
• 제 3 절 부가가치세 ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ 108
• 제 4 절 사후관리제도의 실효성 ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ 112
• 제 6 장 결론 ․ ․ ․ ․ ․ ․ ․ ․ ․ · · · · · · · ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ 116
• 참 고 문 헌 ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ · · · · · · · ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ 119
• Abstract ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ · · · · · · · ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ ․ 121

참고문헌 (Reference)

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6 양세진, 이숙종, "“시민단체의 책무성과 정부의 역할에 대한 연구”", 한국행정학회, 년도 한국행정학회 하계공동학술대회 발표논문집 (3), 한국행정학회, 2007, 2007

7 손원익, "“비영리법인 관련제도의 국제비교 : 비영리법인의 정의와 설립을 중심으로”", 「재정포럼」, 한국조세(재정)연구원, 2011

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9 이영환, "“공익법인 과세체계 정립에 관한 연구”, 서울시립대학교 세무전문대학원 박사학위논문, “주요국의 공익법인 과세체제”", 2014