고유목적사업준비금제도와 세무전문가 활용이 의료법인의 조세부담에 미치는 영향

This study investigates whether hospitals execute tax planning by using reserve fund for essential business and tax professional. Hospitals of Non－For－Profit Organizations have tax benefit through deferring accounting earnings to reserve fund for essential business, deductible expense. And tax law says that these hospitals should employ external tax professional to review financial position and tax filing. However, these system can be used as vehicles that hospitals execute their tax planning, on the contrary.
The purpose of this study is to test whether using reserve fund for essential business and tax professional as a means of tax strategy. First, we analyze the impact on the level of tax burden that act of medical corporation to report net loss in the income statement and to set up excessive reserves fund for essential business. Second, we verify the validity of tax professionals to lower their tax burden through Tax audit system. Also, this study implements OLS regression of ETR on “Over_Reserve” and “Tax_Consultant” variables, total 814 organization－year, which are selected in Korea IFRS’ disclosure systeme of financial statements for Not－For－Profit Organizations.
Our results are as follows. First, we find that medical corporation reported net loss to lower their tax burden utilize expense method rather than transfer by appropriation of earnings. These results can be interpreted as evidence to explain tax strategies to minimize the tax burden by utilizing reserve fund for essential business. Second, a medical corporation through Tax Audit system was lower the level of the tax burden. These results can be interpreted as evidence to reduce their tax burden through advice from tax professionals and tax planning.
This paper contributes to suggest empirical evidence that a medical corporation utilizes tax strategy using reserve fund for essential business and tax professional. This paper provides several political implications to the tax authorities scheduled to conduct reserve fund for essential business and Tax Audit system.