A Study on the Improvement of Separate Aggregate Taxation Standards for Public Golf Courses

At the end of 2022, the classification system of golf courses was changed due to the amendment of the Sports Facilities Act. Depending on the classification of golf courses, there are differences in tax burdens such as high-rate separate taxation for membership golf courses, comprehensive taxation for non-member golf courses, and separate taxation for popular golf courses. A popular golf course that receives tax benefits will be designated as a popular golf course if the tax difference is lower than the course fee of the membership golf course to less than 34,000 won. Therefore, this study aims to present the problems and improvement plans of the taxation classification standard of the popular golf course which is subject to the current separate integrated taxation. First, it is necessary to redefine the comparison standard of the non-member fee of the current membership golf course in the metropolitan area to the non-member fee of the nationwide membership golf course. This is because it is not appropriate to use all non-member golf courses in the metropolitan area, which have the highest fee for golf courses, as a standard for designating all public golf courses in the province. Second, the difference between the current membership golf course and the popular golf course is calculated as 14,800 won due to the difference in property tax. However, the difference between the property tax, comprehensive real estate tax, local education tax, and special tax for farming and fishing villages, which correspond to the actual tax difference, should be the sum of the differences. Third, according to the Act on Sports Facilities, when the Minister of Culture, Sports and Tourism conducts a survey on the actual condition of golf course usage fees and designates a public golf course, the standard for applying separate aggregate taxation is taxed based on this. In order to secure the independence of the local taxation authority, it is necessary to revise the local tax laws to provide the right to verify the validity of the results of the fact-finding survey or to improve the consistency of the fact-finding survey by allowing the mayor.