프로스포츠산업의 세제지원 방안 연구 = Study on Tax Support Measures to Revitalize the Professional Sports Industry

다국어 초록 (Multilingual Abstract)

The professional sports industry is generally recognized as a business that generates profits, but in reality, most domestic professional sports industries are operated with the support of parent companies and affiliates. The purpose of this study is to suggest a plan to improve the overall tax system for professional sports clubs.
The problems in terms of securing finances for domestic professional sports clubs are as follows.
First, there is the problem of financial support from parent companies and special related parties. When a professional sports club receives advertising expenses or support for agenda advertising expenses from a special related party, the amount of the joint advertising expenses paid by the special related party becomes an issue.
Second, there is the problem of advertising expenses support from persons other than special related parties. there is no incentive to spend advertising expenses.
Third, there is the problem of the depreciation system for professional sports club facility investment assets. In order to induce more active facility investment by professional sports clubs, improvement is needed so that specific facility investments can be processed as immediate depreciation.
Therefore, this study presents the following improvement measures for the tax system of domestic professional sports clubs. First, improvement is needed to recognize advertising expenses for special related parties. It is reasonable to assume that advertising expenses paid by special related parties to professional sports clubs are based on the sales of the special related party who paid the advertising expenses.S econd, it is necessary to introduce a tax deduction for advertising expenses other than special related parties. Third, a measure to apply the immediate depreciation system to facility investment by professional sports clubs is needed.