역외탈세의 형사법적 제문제와 대응방안

Abstract

Recent reports on a considerable number of Koreans and Korean companies involved in offshore tax evasion via tax havens have increased the public interest in offshore tax evasion. Because offshore tax evasion drains national assets while undermining the national economy and the principle of fair taxation, it needs to be strongly regulated. Until now, offshore tax evasion has been controled through tax laws and international treaties with no substantial effects. Thus, opinions calling for strong punishment through criminal law are getting louder. This paper offers some measures like the following. (1)The current tax evasion law which identifies the tax evasion crime needs to be specified to target the various types of offshore tax evasion crimes more easily. (2)To prevent offshore tax evasion and to uncover the cases, special laws should be made, which may provide criminal and administrative measures systematically. (3)Not only individual offshore tax evaders but also the companies the evaders work for should be punished based on the law and administrative regulations. (4) Punishment on accomplices in the crime needs to be strengthened because offshore tax evasion is not usually carried out without the help of specialists. (5) To deal with the problem effectively, the burden of proof can be shifted by legislation. (6)The contemporary practice of indictment only after the national tax office's request needs to be abolished when considering the public criticism on offshore tax evasion, (7) The statute of limitations on offshore tax evasion crimes needs to be more extended than that of domestic tax crimes because the national tax office has difficulties in accessing to needed information. (8) Attempted crimes should be made punishable as well. (9)Because offshore tax evasion occurs in a complex manner and secretively, whistle-blowers' collaboration is highly required. Accordingly, their protection and a proper reward for their work should be guaranteed by law. (10) Borrowed accounts which are being used as a means to hide income have to be uncovered and punished strictly.