과세정보 비밀유지의 예외규정에 대한 비교법 연구

Abstract

Countries around the world seek to have appropriate legal frameworks for the confidentiality of tax information and to establish sanction systems for those who improperly disclose tax information or for tax authorities. In comparison, to the extent that Japan and France have only general laws but no detailed regulations, the implications of their legislative efforts are not significant. As for German legislation, it is necessary to refer to the comprehensive statutes that recognize exceptions for necessities of substantial public interests, and it is noteworthy that the laws of the United Kingdom and Australia specify detailed rules for the disclosure of personally identifiable information. Finally, US legislation has the most far-reaching legislative implications, with detailed exceptions and provisions to the Congress and the strongest sanctions. The comparative law review suggests that the National Tax Law of Korea requires legislative improvement in many respects. First, it is necessary to put in Article 81 Section 13 Paragraph 1 an explicit provision prohibiting disclosure of tax information that can identify a taxpayer, infer a taxpayer from tax information, or reasonably be used to identify a taxpayer. Second, as in the United States, it is desirable to require the Commissioner of the National Tax Service to provide the National Assembly with a report containing the disclosure of taxation information in relation to each Ministry for the purpose of disclosing the public at large within a certain period of time after the close of each year, and to specify a general purpose statement on the report, and to promptly notify the taxpayer if he or she is prosecuted for alleged disclosure or investigation of taxation information. In the future, regulations may be considered to allow explicit claims for damages for taxpayers affected by unauthorized disclosure or investigation of tax information following the statutory remedial measures of the United States.