사회복지시설은 면제, 장애인자립센터는 과세…헌재, 평등권 침해 따진다

The Constitutional Court of South Korea will decide whether to cancel or uphold the tax exemption status of disability-independence living centers, following a previous ruling that deemed such centers non-eligible for tax exemptions. The issue stems from a 2020 legal amendment to the local tax exemption law, which altered the definition of eligible organizations for tax exemptions.

This change has resulted in thousands of disability-independence living centers facing tax penalties, jeopardizing their operations. Despite a lower court's ruling canceling the tax penalties, the Constitutional Court has chosen to review the case to determine if the lower court's decision respects constitutional rights of equality and property.