Improvement Plan for Korean Casino Taxation - Focusing on Corporate Tax and Income Tax from the Perspective of Technology Management -
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This paper examines the current situation and problems of the domestic casino taxation system, focusing on corporate tax and income tax among domestic casino taxes from the point of view of technology management, and suggests ways to improve it. The main research results are as follows. First, it is suggested that it is necessary to change to an enumerationism rather than an inclusiveism in relation to the comp costs of the current casino industry in order to clarify the definition and regulation of entertainment expenses in the tax law in relation to corporate tax. Second, looking at the taxation of income tax on casino customers, according to the domestic tax law, the imposition of other income tax on casino customers' game income is only applicable to slot machines, and income generated from table games is not taxed separately. Accordingly, it is suggested that it is reasonable not to tax the rebate directly provided to customers among the losses incurred by casino customers due to game participation according to the current business rules. Third, corporate tax and income tax issues related to casino professional recruiters may be applied differently depending on whether the professional recruiter is a corporation or an individual as follows. According to the domestic tax law, in the case of a professional recruiter who is a corporation, the related income can be classified as business income or personal service income depending on how the core roles and activities are viewed. Lastly, this study aims to help the casino industry revitalize and improve profits through accurate profit management by introducing an effective and appropriate casino taxation system. In addition, this study was intended to introduce an appropriate tax system suitable for the operating conditions and profits of domestic casinos by contributing to the improvement of the taxation system for the sound development of the domestic casino industry.
Abstract
This paper examines the current situation and problems of the domestic casino taxation system, focusing on corporate tax and income tax among domestic casino taxes from the point of view of technology management, and suggests ways to improve it. The main research results are as follows. First, it is suggested that it is necessary to change to an enumerationism rather than an inclusiveism in relation to the comp costs of the current casino industry in order to clarify the definition and regulation of entertainment expenses in the tax law in relation to corporate tax. Second, looking at the taxation of income tax on casino customers, according to the domestic tax law, the imposition of other income tax on casino customers' game income is only applicable to slot machines, and income generated from table games is not taxed separately. Accordingly, it is suggested that it is reasonable not to tax the rebate directly provided to customers among the losses incurred by casino customers due to game participation according to the current business rules. Third, corporate tax and income tax issues related to casino professional recruiters may be applied differently depending on whether the professional recruiter is a corporation or an individual as follows. According to the domestic tax law, in the case of a professional recruiter who is a corporation, the related income can be classified as business income or personal service income depending on how the core roles and activities are viewed. Lastly, this study aims to help the casino industry revitalize and improve profits through accurate profit management by introducing an effective and appropriate casino taxation system. In addition, this study was intended to introduce an appropriate tax system suitable for the operating conditions and profits of domestic casinos by contributing to the improvement of the taxation system for the sound development of the domestic casino industry.
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