We would have to ask if there is indeed a fair and logical tax system between a honest sincere religious organization and a religious group that is rather involved in profit-seeking or political activities. Since these religious organizations usually do what we call a public service done on behalf of the government, we believe it's fair for them to be tax exempt. However, these organizations enjoy unlimited freedom of tax exemption once they are permitted as a religious corporation from the government regardless of their activities beyond its intended purpose.Instead of giving them across the board tax exemption from the beginning, it would be much more desirable to classify religious organizations as any other, holing them liable to taxation until later date when a tax-exemption is given. The law then must be revised from none taxation to approval system of tax exemption. If each group is reviewed and examined carefully, a more logical and fair tax system can be expected.Accordingly, the study focuses on reviewing current tax laws related to religious organizations and possible loopholes of the legal system and tries to suggest better ways to deal with religious organizations whether they should be taxed or not.The study also attempts to debate the matter further in Korea by comparing American religious groups where they are subject to approval system of tax exemption.