조세범죄의 특성에 따른 효과적 제재방안

Abstract

This study was performed for the purpose of analyzing tax crimes characteristics and seeking effective sanctions against them. The contents of this study can be summarized as the following two findings. The one was to analyze tax crimes characteristics, and the other one was to find effective sanctions against tax crimes. In first work of analyzing tax crimes characteristics have been reviewed what criminal characteristics they have and how much tax crimes are illegal. As a result, tax crimes are defined as crimes that have multiple character such as violation of administrative law, penal offense, status crime, duty crime. Sometimes tax crimes are an end in itself, and sometimes they are committed as basis of other crimes, and sometimes they are committed to hide proceeds of crime. In this respect tax crimes are crimes that are closely related to other crimes. Tax crimes are highly illegal crimes which invite nation’s financial trouble and disturb tax order. In second work to come up with effective sanctions against tax crimes, reviewed those purpose, conditions and punishment system of USA, Japan and Germany. Next this study reviewed actual situation and problems of dual sanctions that consist of noticed disposition and criminal punishment. As a result, noticed disposition has problems such as it’s high noncompliance rate, small prevention’s effect. To improve these problems the following measures was suggested. In case of noticed disposition ways are necessary to improve measures such as adjustment by the reduction of tax for default equivalents, flexible application of a fulfillment term, introduction of objection system, fair management and rationalization of tax crimes research committee. In criminal punishment measures are necessary as in the following. There are new measures for effective prevention of tax crimes such as positive prosecution, severe sentencing, an increase in fine, sentencing probation with order to attend a lecture and community service order, adding on suspension of qualification as a new criminal sanctions against tax crimes.