과세관청의 조세범칙 조사절차 및조사결과 처분제도의 문제점과 개선방안

Abstract

In the current law, tax evasion by fraudulent or unjust acts can be prosecuted in accordance with the tax punishment law or the Additional Punishment Law on Specific Crimes. According to the Basic Law for National Taxes, it stipulates additional tax on false return to prevent reduction or infringement on national tax income and secure taxation claims. Besides, it guarantees the recovery of infringed tax revenue by setting a long-term exclusion period for tax evasion trials. there is a problem and Improvement plan in the process of punishment for tax evasion. The investigation and decision making should be processed by the legitimate and fair procedures. It is important for the state to demonstrate a willingness to punish tax evasion through specialized investigations to raise the indictment rate on tax crimes. Tax evasion is a crime that requires professional knowledge in the process of investigation and punishment because it is complicated to prove the crime unlike general crimes and furthermore it has great impacts on the social life of the people. As in case of tax crimes related to properties in foreign countries or illegal funds, or transnational tax crimes, it is very difficult to collect and verify evidences of the crime major countries do their best to investigate diverse and intelligent tax crimes through many investigative personnel and special investigative agencies. On the other hand, we do not make such efforts so institutional supplementation should be made to make such efforts. In order to increase the lower prosecution rate comparing to other countries, it is necessary to conduct detailed and specialized investigation of tax offenses and impartial and just judicial proceedings from the beginning to the judgment. In addition, it is important for the state to demonstrate a willingness to punish tax evasion through specialized investigations to raise the indictment rate on tax crimes. Alternatively, for fair and objective law enforcement, it is required to separate the investigation determination and the disposition determination on the investigation of the tax offense of the tax investigation committee, to recruit professional investigators for tax crimes, and to establish the Bureau of Investigation for Tax Infringement in National Tax Office like other advanced countries. It is also desirable to improve the system to allow taxpayers to make remedial actions against the disposition of notification by tax penalty investigation deliberation committee.