회원제골프장의 대중제골프장으로 전환효과의 분석－AG골프장의 조세효과와 비조세효과를 중심으로－

Back when golf was viewed as a luxury activity, heavy taxes on member’s only golf courses was accepted to be natural. However, in today’s society that deems golf simply as a sport or leisure sport, there have been criticisms on discriminatory taxation of public golf courses. In the past, the tax system on golf was a type of corrective taxation, there are now claims that taxation should be neutral for demand and supplying of commodities or services. Such issues on discriminatory taxation acts as an important factor for the management or business environment of golf courses, and so a considerable number of member’s only have or are considering to convert to public golf courses.
In order to analyze whether there are reasons for membership golf courses to convert to public golf courses, the conversion effect to public golf courses were analyzed as follows from the perspective of taxation and non－taxation.
First, from the taxation aspect, it was found that property taxes dropped by 796 million won from the current 932 million won to 136 million won, while individual consumption tax and other value added taxes decreased by 1,368 million won and 137 million won, respectively. However, the comprehensive real estate holding tax increased by 22 million won from the current 11 million won to 32 million won. Therefore, it was found that overall taxes dropped from 2,448 million won to 168 million for tax savings of 2,280 million won.
Second, from the non－taxation aspect, it was found that operating earnings increased through increased sales. As value added taxes such as individual consumption taxes are not added in fees for using golf courses, it has price incentives, which can lead to increased sales. In the case of current member－only golf courses, though sales in the past three years was 8,951 million won, by converting this into a public golf course, there will be an increase in sales to 10,089 million won, which is an increase of 1,138 million won. Furthermore, in the case of general management costs that include taxes such as property taxes, the average in the past three years was 3,239 million won, but after converting to a public system, it was found that it dropped by 949 million won for a total of 2,245 million won. Due to this, it was found that average operating earnings for the past three years turned over from a deficit of 1,886 million won to a profit of 246 million won, which is an increase of 2,132 million won.
The results of this study implies that there are incentives for turning member－only golf courses to public golf courses in terms of both taxation and non－taxation.