종교인의 소득에 대한 과세제도 연구－기타소득 과세에 따른 조세형평성 문제를 중심으로－

Abstract

Tax exemption for clergy’s income has been continued the practice with the absence of a legal basis and connivance of the tax authorities. This tax－exemption practice is not cleary just in the viewpoint of the tax system and operation. The government has created the legislation which is based on the taxation for clergy’s income through Income Tax Law enforcement ordinance amendments in 2013. But these amendments involve issue such as tax equity inhibition in the viewpoint of tax justice. This study analyzed the problems about the taxation for clergy’s income and is aimed to show the improvements. The tax－exemption practices for clergy’s income have been caused by the willful dereliction of duty and neglect of the authorities and there is no “tax－exemption” legal basis. In addition, These practices forces others such as non－clergy and the non－profit organization workers to pay more tax relatively and it leads to taxation discrimination against them. Income Tax Law enforcement ordinance amendments in 2013, in which the clergy’s income considered as other income and is taxable, further reduces the tax burden for high－income clergy. The amendments result in the exclusion of social welfare benefits for low－income clergy. As a result, the vertical tax equity among clergy will be much worse. The clergy income such as rewards has a character of wage, which receives on a monthly basis from the religious organizations in which they have been employed and completely differs that of other income, with a temporary and accident character. Therefore, It is conflict with the classification of aggregate income classification in Income Tax Laws. The improvement plans about the problems of clergy’s tax system are as follows. The clergy’s income should be viewed and taxed as employment income. It should make more easy for clergy to return and pay their tax themselves through the special permit, with which they organize the association of tax payment and this association withholds, returns and pay their tax. In the long－term, it should be made the fundamental revision of law or administrative system. The financial accounting standards of religious organizations should be established uniformly and consistently to increase their financial transparency and further, to identify clergy’s income naturally.