정비사업조합의 법적 성격과 과세문제

Abstract

It has been accepted that Housing Reconstruction Association and Housing Development Association are both non profit organizations. But we need to classify these associations as a non-profit organization or a profit-making corporation. The former should be classified as a profit- making corporation, because it has so strong points for profit making, like distributing earnings to members, etc. But the latter should be a non- profit organization like at present. Because it pursues public benefit much than the former's. Also both types follow the path of conduit theory. because of member's favor for spontaneity and self-control. Therefore, we expect to need to change our tax system on this matter. We suggest some pinpoints to change our tax system, First, we need that corporation tax should be imposed on all the income of the association for tax adjustment. Second, we need to challenge to change the regulation to impose taxes on gains as business income into the regulation to impose as dividend income.