Abstract

Korea's tourism legislation has the Basic Tourism Act, which sets basic matters for tourism, and the Tourism Promotion and Development Fund Act, which includes regulations on tourism finance, but above all, it is characterized by the focus of the Tourism Promotion Act. The Framework Act on Tourism and the Tourism Promotion Act stipulate each tourism-related administrative plan to achieve the purpose and purpose of each law, but it needs to be improved due to the problem that the sub-plan is not systematically consistent with the top plan. In addition, tourism is not only a business but also a target of tourism for the entire nation, including the socially vulnerable, but there is no legal basis that can be substantially embodied as well as instructive regulations on the so-called “right to tourism.” The casino business is a tourism area that should be promoted as a unique area of tourism business and at the same time as a gambling industry that should be suppressed. ‘The Law on Integrated Supervision of the gambling industry’ has a special restriction on the total sales system through organizational legal regulations, but there is no action legal basis. Tourism finance is operated around the 'Tourism Promotion and Development Fund'. Among the contributions that are the financial resources of this fund, the problem related to the constitutional legitimacy is the departure payment, and it is judged that it does not meet all the requirements for the permissibility of the financial burden required by the Korean Constitutional Court. If the constitutional legitimacy of this levy is denied by the Constitutional Court, it will be difficult to secure funds for the Tourism Promotion and Development Fund, so it is necessary to introduce another levy with constitutional legitimacy.

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