골프 대중화를 위한 골프장 개별소비세 유지와 폐지 논란에 대한 연구

초록

The purpose of this study is to discuss rational direction from the own angle of membership system golf course and public system golf course by grasping the problem of individual consumption tax which is maintained only for membership system golf course and checking individual consumption tax which is not imposed over public system golf course for popularization of golf. Thanks to Pak Seri who won US Open competition in 1998 and other Korean golfers who won in PGA and LPGA, golf was newly recognized in Korea, namely, it was considered as elegant and luxurious sports enjoyed only by privileged class. As Pak Inbi won gold medal in golf competition which was revived as regular item in Brazil Rio de Janeiro Olympic after absence for 116 years, golf was further interested in Korea. While it was recognized as sports mainly for men in the past, the participation rate of female golfers rose recently. In spite of such change in recognition on golf, development of golf industry & quantitative increase of market size of golf course, it is significant to strive for solution and improvement of problems such as taxation policy of government, individual consumption tax which distinguishes membership system golf course from public system golf course and regional policy, management of golf course mainly focusing on business, behavior style of golfers and many rampant expediencies & illegalities. This reality causes the problem of golf course industry due to difference in the stand of membership system golf course and public system golf course. Thus, it is required to enact rule related to round fee for positive golf culture enjoyable to golf consumers & popularization of golf.

키워드