골프회원권 취득세 과세의 문제점과 개선방안

Abstract

This study examines the problems of the local taxation system for golf membership and suggests a rational improvement plan. Specifically, this study examined the problem of the acquisition taxation system related to the golf membership and the problem of the reacquisition tax due to the extension of the golf membership period from the viewpoint of the legal and practical aspects, and found a fundamental improvement plan. As a result of examining the current local taxation system related to golf membership, in this study, the golf membership is set as a tax acquisition tax for the act of acquiring ownership by acquiring the right to use the facility, It seems that there is an inherent problem. In addition, according to recent changes in the situation of the times, the golf industry. As the nature of golf membership is changed from high－priced investment property to membership right centered on the right of use, it is judged that there is a problem with the legal justification of reissuing acquisition tax on golf membership extension. In order to solve the problem of the local taxation system of the present golf membership, the following three improvement measures were suggested in this study. First, the acquisition of golf membership is regarded as registration of the use right, and the registration license tax is levied instead of acquisition tax. Second, in order to solve the problem of the current acquisition taxation method which requires payment of acquisition tax every two or three years as the duration of golf membership is shortened, the acquisition tax standard for memberships is converted into a method of calculating the interest interest for deposits. Third, the membership of the golf course is transformed into a leisure dimension considering the facility utilization aspect for leisure. The suggestions suggested in this study reflect the current trend of the golf club membership right, which is more intense than the property right, and it is expected to give meaningful implications for golf membership tax system improvement.