공영방송의 고유목적 사업부지에 대한 재산세 과세체계의 개편방안

Financing As a national key broadcasting company, public broadcasting companies perform public broadcasting projects such as disaster broadcasting organizers, hard－of－hearing services, and free transmission of educational broadcasting. This study aims to propose a rational improvement by identifying the problems of property tax types on land owned by public broadcasting companies. First, the problems of the type of property tax on land owned by public broadcasters are as follows.
First, unlike private broadcasting companies that focus on profitability, there must be preferential tax supports for public broadcasting companies in order to achieve tax equity.
Second, compared to other public institutions, the subject of separate taxation among land owned by public broadcasters is too restrictive, which may undermine tax equity.
Third, compared to public broadcasters in major foreign countries, the level of tax support provided by the government for public broadcasters is low. In order to support the financial soundness of public broadcasting companies in major overseas countries, such as Japan, Germany, France and the United States, the state is granting virtually non－taxation or reduction of holding tax on land for broadcasting business.
Fourth, EBS is similar to KBS in that it is a public broadcaster, that it is a private companies under the public law directly established by law to fulfill public administrative purposes, and that it performs tasks to guarantee the basic rights of the people. However, the taxation measures for property tax on land owned by public broadcasters are being applied differentially and undermining tax equity.
Therefore, this study proposes to include the land annexed to the facilities used for business as well as the land annexed to the current relay facility in the scope of land subject to separate property tax. The current deteriorating financial conditions of public broadcasters can be improved, and tax equity with EBS can be improved. In addition, as a public broadcasting company, it has the effect of providing conditions to focus on more public broadcasting business.