Regulation and Balance in Sports Facility Act for Golf Popularization: A Legal Framework Analysis
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Regulatory reform is essential for the sustainable popularization of golf, requiring simplified approval procedures, flexible facility standards, and a more rational alignment of taxation policies. This study examines the regulatory and fiscal framework governing golf facilities in Korea, with particular attention to how the Sports Facility Act and related tax systems influence market dynamics and accessibility. Despite rapid industry growth—evidenced by the increase in golf courses from 224 in 2005 to 524 in 2024 and the expansion of public-type courses from 34% to 71%—persistent supply–demand imbalances and pricing volatility remain. Using an integrated legal–institutional methodology, this study analyzes statutory provisions, administrative approval processes, and classification-based tax structures, drawing on longitudinal data from 2000 to 2024 and international comparative cases. The findings indicate that regulatory complexity, including compliance with more than 54 statutes and 251 procedural requirements, results in average development delays of three to four years, thereby constraining supply responsiveness. In addition, the tripartite classification system introduced in 2022 has generated significant tax differentials that may distort market incentives without fully achieving accessibility objectives. The study concludes that regulatory reform should prioritize streamlined approval processes, regionally sensitive and performance-based tax incentives, and flexible regulatory instruments. Such reforms are necessary to balance industry sustainability with public accessibility and to enhance the international competitiveness of Korea’s golf sector.
Abstract
Regulatory reform is essential for the sustainable popularization of golf, requiring simplified approval procedures, flexible facility standards, and a more rational alignment of taxation policies. This study examines the regulatory and fiscal framework governing golf facilities in Korea, with particular attention to how the Sports Facility Act and related tax systems influence market dynamics and accessibility. Despite rapid industry growth—evidenced by the increase in golf courses from 224 in 2005 to 524 in 2024 and the expansion of public-type courses from 34% to 71%—persistent supply–demand imbalances and pricing volatility remain. Using an integrated legal–institutional methodology, this study analyzes statutory provisions, administrative approval processes, and classification-based tax structures, drawing on longitudinal data from 2000 to 2024 and international comparative cases. The findings indicate that regulatory complexity, including compliance with more than 54 statutes and 251 procedural requirements, results in average development delays of three to four years, thereby constraining supply responsiveness. In addition, the tripartite classification system introduced in 2022 has generated significant tax differentials that may distort market incentives without fully achieving accessibility objectives. The study concludes that regulatory reform should prioritize streamlined approval processes, regionally sensitive and performance-based tax incentives, and flexible regulatory instruments. Such reforms are necessary to balance industry sustainability with public accessibility and to enhance the international competitiveness of Korea’s golf sector.