골프회원권에 대한 부가가치세 과세의 문제점과 개선방안에 관한 연구

Abstract

The current taxation system of VAT on golf membership lacks logical validity in the viewpoints of economic consequences and fundamental theories of VAT. This study indicates defects and directions for improvement in relation to the current taxation system of VAT on golf membership as follows. First, taxation of VAT on one-time transaction of golf membership made by business taxpayer other than continual and repetitive supplier is unreasonable, so it should be exempted. Second, even though the taxation of VAT on business taxpayer be indispensable, the amount equivalent to refundable deposit of golf membership should be excluded from the tax base of VAT which is the same practice as golf club management company. Third, the current tax policy that doesn't allow deduction of purchase tax amount substantially should be changed because it results in disadvantage to taxpayers. It is unconvincing that purchase tax amount cannot be deducted from sales tax just because of the view that golf membership is used for entertaining clients. Lastly, taxation of VAT on deemed rent of security deposit for real estate may be suggested as an alternative taxation system for golf membership because refundable deposit of golf membership is very similar to security deposit for real estate in economic substance. Taxation system imposes various types of burden on taxpayers and affects decision makings of economic entities to cause unexpected economic consequences and thus it needs to be reviewed thoroughly for logical consistency.