스포츠 실업팀 활성화를 위한 법·제도 개선 전략

Abstract

The purpose of this study is to devise legal and institutional improvement strategies for the vitalization of corporate-sponsored sports teams in South Korea. For this purpose, the investigators collected papers published in the nation, press releases, and data from relevant agencies to examine the current state of corporate-sponsored teams and their internal and external environments and examined them in policy, economic, and social descriptions through PEST analysis. The findings were as follows: first, it is needed to revise the National Sports Promotion Act, Restriction of Special Taxation Act, and their enforcement ordinances. The National Sports Promotion Act should add a new provision, "A local government should make and manage a sports team, and the central government should support its installation and management costs by 50%." The Restriction of Special Taxation Act should be revised to prolong the corporate tax deduction period from the current two years to the existence of a sports team with the corporate tax raised to 50/100 in costs. The scope of unpopular events should be expanded from the events of Olympic Games to those of national athletic meets; secondly, metropolitan municipal and provincial governments should enact ordinances about the installation and management of workplace sports teams; and finally, the conference of municipal and provincial heads of athletic associations should run an office in Sejong to create conditions to push forward pending issues logically. In short, it is important to enact and revise laws and ordinances fast and continuously according to the flow of the times so that corporate-sponsored sports teams can be vitalized amid changes to the sports policies of the nation.