시민사회단체의 현황과 제도적 개선방향

광주지역 시민사회단체 설문조사와 관련하여

Until recently, South Korea had the similar legal regulation over NGOs to Japanese. Namely, under the previous legal system, NGOs in South Korea had to establish an Incorporated Association or an Incorporated Foundation under the Civil Law, or to establish a special legal entity under Special Acts, to get an artificial person. But, due to the strict position for permission of an artificial person, most of small NGOs fell into “organizations without legal entity” against their will. To solve this problem, Japan made an NPO Act in 1998, which contains a special clause to grant many NGOs an artificial person. Furthermore, one of the three administration reformations in Japan enacted a “law on the new system of public legal entity” to re-establish the system of the pubic legal entity in 2006. South Korea also enacted a “law for supporting NGOs” in 2000. But, this law does not include an article to grant NGOs an artificial person. This study is intended to review issues of NGOs in South Korea from the institutional standpoint, based on the survey of NGOs in Gwangju city. This study came to a conclusion that the fundamental reformation of regulation system over NGOs and tax reductions to NGOs is necessary to support NGO’s activities.