골프장 과세제도의 개선방안 연구 : 회원제 골프장을 중심으로

회원제 골프장 과세제도의 문제점을 살피고 개선방안을 연구했다.

Tax policy on golf used to aim at controlling it by imposing high taxes as golf was regarded as extravagant consumption. With enhanced standard of living and more interest in quality of life, however, the number of golfers has rapidly increased and golf has been popularized as a leisure activity of the general public. Thus, taxation system on public golf course has been reorganized the same as other ones on general sports compared to that in the past but that on membership golf course has remained stationary since relevant laws were initially designed.

In other words, membership golf course is exclusively for a few members to certain classes who purchase expensive membership and consequently, acquisition tax and property tax on acquisition or possession of property for membership golf course are to be heavily imposed to control consumption and acquisition of such extravagant property and individual consumption tax is also imposed to use of membership golf course.

However, about eighty percent of membership golf course users are nonmembers in terms of current users and it is basically doubted why taxation system varies between membership golf courses and public ones considering that membership golf courses and public ones do not have fundamental differences in facilities or user side.

There is discrimination of heavily imposing property tax, comprehensive real estate holding tax and acquisition tax and levying individual consumption tax on membership golf course in the name of controlling consumption and acquisition of extravagant property as membership golf courses are for exclusive use of a few people to certain classes who buy high-priced membership. However, no grounds are laid out to objectively or reasonably justify this phenomenon and thus, it is violation of rights to equality and property rights guaranteed on the constitution. This study is to suggest improvement plans as follows to solve problems of heavy taxation on membership golf course.

First, it is required to make legislative improvement within the limit constitutionally accepted as political taxation. The current heavy tax on acquisition and possession of membership golf course and the taxation system on individual consumption tax imposed on its use lack justification of policy goals and are ineffective with insufficient suitability between policy goals and means and unconstitutional due to violation of the principle of proportionality as well.

Other than these issues, violation of principle of equality in tax burden, guarantee of property rights and constitutional aspects related to principle of no taxation without law is also being found and therefore, it is necessary to consider improvement plans toward the direction to conform with constitutional values. Second, relevant tax system should also be reasonably improved correspondingly with changes of the times and economic environment. Perception on people’s quality of life with notions of life with relaxing evening along with implementation of the five-day workweek is greatly transformed in society and economy at large.

Social atmosphere with changes in working environment and increased national income supports people’s higher level of consciousness and interest in quality of life with issues of health, pastime and leisure activity, which leads to popularization of luxurious and extravagant sports that used to be exclusive for the wealthy class and sharp increase of its population. One example of those sports is golf and relevant taxation system that was designed to control it for being a luxurious and extravagant recreational facility should be reformed to suit the current of the times.

Third, golf course business is featured with production function that extensive use of land is unavoidable for production of its service regardless of business entity or operation method. Both public golf course and membership one are ‘spatial forum’ where service to enjoy leisure and physical training of golf is provided and demanded. Thus, it is necessary to relieve its existing control over extravagance on golf course business and to change perspective to golf business so that it is to be acknowledged as one of productive industries like manufacturing business. Fourth, the current taxation system on golf course should be improved to suit purposes of introducing each tax item.

Thus, heavy taxation of acquisition tax and property tax on membership golf course and comprehensive real estate holding tax imposed on real estate should be abolished as they fundamentally violate the principle of equality in tax burden and general tax rate should be applied. Fifth, golf hole and stumpage are essential tangible assets to a golf course and revenue and expense should be matched through the period of depreciation and it would also be reasonable to deduct relevant purchase VAT compared to other forms of tangible assets.

When taxation system on golf course is improved on the basis of the aforementioned, it is expected to solve problems of the current taxation system and contribute to development of golf business as well. 골프가 과거에는 사치성 소비행위로 취급되어 높은 세금을 부과하여 그 소비행위를 억제하려는 조세정책이 실시되었다. 그러나 생활수준의 향상과 삶의 질에 대한 관심이 높아지면서 골프인구는 대폭 증가하였고, 골프는 일반인들의 레저활동으로서 대중화되었다. 따라서 대중제 골프장에 대한 과세제도는 일반스포츠 시설에 대한 과세제도와 동일하게 개편되었으나, 회원제 골프장에 대한 과세제도는 관련법이 최초 제정될 당시와 동일하게 중과세제도가 유지되고 있다. 즉, 회원제 골프장은 높은 가격의 회원권을 구입한 특정계층의 일부 소수의 사람들만이 주로 이용하는 시설이기 때문에 이와 같은 사치성 재산의 취득 및 소유나 사치성 소비행위를 억제하기 위하여 회원제 골프장용 부동산의 취득이나 보유에 대하여 취득세와 재산세 등을 중과세하며, 또한 회원제 골프장의 이용행위에 대하여 개별소비세 등을 부과하고 있다.

그런데 현재 이용자 측면에서 볼 때 회원제 골프장의 이용자의 약 80%는 비회원이며, 회원제 골프장과 대중제 골프장 간에 시설의 차이를 찾을 수가 없는 상황에서 회원제 골프장과 대중제 골프장의 과세방식에 차이가 나는 점은 근본적인 의문을 갖게 한다. 막연히 회원제 골프장은 높은 가격의 회원권을 구입한 특정계층의 일부 소수의 사람들만이 주로 이용하는 시설이기 때문에 이와 같은 사치성 재산의 소비 및 취득을 억제하여야 한다는 이유를 내세워 회원제 골프장에 대한 재산세․종합부동산세․취득세 등의 중과세와 개별소비세의 부과라는 차별적 취급은 이를 정당화할 객관적이고 합리적인 이유가 존재하지 않으며, 따라서 헌법상 평등권의 보장 및 재산권의 보장에도 위반된다고 하겠다. 이와 같은 회원제 골프장에 대한 세제상 과도한 중과세제도의 문제점을 해결하기 위하여 다음과 같은 개선방안을 제시한다. 첫째, 회원제 골프장에 대한 중