종교인과세 소득세법 위헌논쟁

Abstract

A constitutional complaint was filed against the provisions of the Income Tax Law on religious taxation. The taxation by income of the Income Tax Act on religious incomes is regarded as a rational taxation policy in which the meaning of freedom of religion of the Constitution is interpreted in harmony with the constitutional order of segregation. It is also a constitutional obligation of the legislator to implement and implement the specific fundamental rights value of freedom of religion as stipulated by the Constitution. In this sense, the provisions of the current Income Tax Law do not discriminate against other earners and religious persons and can not be regarded as violating the principles of tax law or real taxation. What should be considered in the taxation of the income of a religious person is to recognize the publicness of the religious activity by giving special regulations to the religious person and to respect the social-national function or the cultural-national function that the religion performs. In the future, religion and religious groups should be reborn in the way of further expanding the publicity derived from these Constitutions and contributing to the relief of the weak and community service in cooperation with the state.