Although tax credit system for political fund contribution may be justified from a viewpoint that appropriate incentive is necessary to expand political participation of voters, excessive tax benefit for political fund contribution should be reconsidered. Especially, 100% tax credit favor up to one hundred thousand Korean Won per year should be abolished because it undermines the basic principle of contributions. If the public interest of political fund contribution is so large enough to recognize such tax privilege, it would be more desirable to increase government subsidies rather than to apply tax support system. Unreasonable tax treatment for resident with business income should be improved in the direction of logical coherence. It is necessary to allow corporate donations to expand political funding instead of abolishing the excessive tax benefit for political fund contribution. Unlikely sponsorships, donations are not likely to cause harm by an unjust request. It is doubtful whether the tax support system for political fund contribution needs to be defined separately under the special tax treatment control law. It is advisable to integrate tax credit system for political fund contribution into existing taxation system of statutory contribution to reduce tax administration costs.