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August 11, 2026The Justice

Tax Issues and Improvements in Rehabilitation Proceedings of Non-Profit Corporations

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Key Points

This analysis aims to examine tax challenges faced by non-profit corporations during rehabilitation proceedings and propose improvements.
Focused on four key cases from the Busan Rehabilitation Court.
Discussed the taxation of asset disposal gains, donation-related income, and debt forgiveness.
Outlined practical and legislative improvements for the taxation framework of non-profit corporations.
Identified the dual taxation structure contributing to confusion in asset disposal taxation.
Suggested detailed measures to prevent unexpected tax liabilities for non-profits during rehabilitation.
Proposed unifying tax structures and clarifying treatment of debt forgiveness and asset income in legislation.

Implication

Analyzes tax challenges in rehabilitation of non-profit corporations, suggesting legislative improvements.

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Cite This Study

Seolah Park (2026) studied this question.

synapsesocial.com/papers/6a7d76aa2b0e0cff3f640303 https://doi.org/10.29305/tj.2026.08.214.170

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