종교인과세의 실증적 분석 = Positive Analysis of Religious Person’s Taxation

다국어 초록 (Multilingual Abstract)

Five years have passed since the tax system on religious person’s income 2018 was introduced as a revision of the Income Tax Act. During the five years, there was an opportunity for the religious taxation system to mature and become stable, but this was not the case. According to the survey of religious people, more than 80% of the reporting subjects of religious income were directly reported by religious people or religious organizations. Still, these religious people directly reporting acts made many mistakes. Also, according to the survey of experts that many errors due to a lack of understanding appeared among religious people and groups. In order words, these non-experts do not understand the laws of the Income Tax Act on religious taxation.
Typical examples include errors in the payment and management method of religious activity expenses, in handling company housing maintenance expenses, vehicle maintenance costs, and in payment and processing of social insurance expenses. For more details on this, see the main body of the paper. Moreover, experts and religions pointed out that the primary laws of the Income Tax Act should be precisely revised and supplemented. From the definition of religious organizations and activities covered by the Income Tax Act to the revision of the law for the recognition of church expenses such as vehicle maintenance costs, social insurance premiums, company housing maintenance costs, and religious activity expenses are delimited and stipulated. Among the matters covered by the Income Tax Act, it is necessary to define the basic concepts of religious groups and religious people in the law and to revise the law on the scope of expenses for church operations. In particular, the current church is experiencing a lot of difficulties due to problems such as the insufficient response of the National Tax Service in the process of issuance of the church's religious group identification number, lack of solutions for additional penalty tax on an insincere report of a detailed statement of disbursement, and taxation of retirement benefit allowance for religious people. Religious people and groups need careful consideration from the competent authority in response to these difficulties. An old proverb says, "He that would have the fruit must climb the tree.” There is a practical limit to suggesting the current systemic problems to the government to improve the current situation with a single church and single denomination. Therefore, it is necessary to actively improve the situation, centering on the United Christian Churches of Korea (UCCK), an association of Korea churches. Especially, it is necessary to form an organization that can conduct long-term activities to revise the Income Tax Act on the income of religious people and makes continuous efforts. In addition, the organization should operate a call center, publicity, and continuous education to correctly understand and apply the Income Tax Act related to the taxation of individual religious people and groups through the organization. To support the activities of the United Christian Churches of Korea (UCCK), this is when continuous support and attention at the denomination level are needed above all else. Finally, we have reached a critical turning point to further develop and protect our Korean church through the system of religious taxation.