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KERD
논문KCI 등재

효율적인 재산형 집행방안 연구

A Study on More Effective Ways of Fine Enforcement

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Fines are often imposed to prevent the side effects of imprisonment, and therefore are effective especially when it is advisable to focus on offender’s rehabilitation to the society. However, while there are many occasions where fines are very effective in theory but actually not in reality since they are not properly enforced. As of now, there is no legislation for enforcement of fines. Therefore, while National Tax Service agents can legally enforce unpaid tax debt by National Tax Collection Act, there is no legal basis for Prosecutors’ Office enforcement department agents to enforce unpaid fines, except imprisoning fine defaulters. Criminal Procedure Law sec. 477 sets forth the procedures for enforcement of fines, and more details are in Prosecutors’ Regulations about Criminal Enforcement. However, any of these do not provide any legal basis for forced enforcement of fines, merely stating that procedures described in National Tax Collection Act can be applied to fine defaulters. To address the problems above, this study reviews domestic and international fine enforcement laws. Furthermore, to discuss effective fine enforcement, proposals regarding forced enforcement of fines, access to financial/credit information of fine defaulters, and payment by credit card, etc.

Abstract

Fines are often imposed to prevent the side effects of imprisonment, and therefore are effective especially when it is advisable to focus on offender’s rehabilitation to the society. However, while there are many occasions where fines are very effective in theory but actually not in reality since they are not properly enforced. As of now, there is no legislation for enforcement of fines. Therefore, while National Tax Service agents can legally enforce unpaid tax debt by National Tax Collection Act, there is no legal basis for Prosecutors’ Office enforcement department agents to enforce unpaid fines, except imprisoning fine defaulters. Criminal Procedure Law sec. 477 sets forth the procedures for enforcement of fines, and more details are in Prosecutors’ Regulations about Criminal Enforcement. However, any of these do not provide any legal basis for forced enforcement of fines, merely stating that procedures described in National Tax Collection Act can be applied to fine defaulters. To address the problems above, this study reviews domestic and international fine enforcement laws. Furthermore, to discuss effective fine enforcement, proposals regarding forced enforcement of fines, access to financial/credit information of fine defaulters, and payment by credit card, etc.

참고문헌 (3)

  1. 국세청, "국세신용카드납부금액연도별실적", ~

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