This study reviews whether it is valid to impose the National Sports Promotion Fund (“NSP Fund” hereafter) on green fees of private golf course. NSF Fund has a problem with the Framework Act on the Management of Charges (“MCF Act” hereafter), relevant statute of the fund, in that, in spite of requirements of MCF Act, purposes of imposing NSF Fund are not prescribed precisely and clearly, and “restrictive and supplementary” imposing principles of NSF Fund are not observed. Moreover, although discrimitive imposement of NSF Fund, which is not levied on fees of other sports facilities and public golf course, implies better economic abilities and consequent more abilities of payment of private golf membership, such discrimination is rarely meaningful now that golf has become highly public pastime like those exempt facilities and membership is of little avail to make a profit through speculation. As a result, current way of imposing NSF fund is highly likely to violate the principle of horizontal equity of tax burdens not constitutional rights to equality. Consequently, NSF Fund, which does not keep the principle nor the constitutional rights, should be repealed or improved.
