조세법률의 입법절차에 관한 연구

Abstract

The current tax law is flawed, in that it is too massive in volume,difficult to understand, and unsystematic, thus many tax laws have been decided unconstitutional since the establishment of the Constitutional Court in 1988. At this point, this paper studies how to improve the current tax legislation so that it accords with the constitution and tax principles, and protects the rights and interests of taxpayers. Problems of the current tax legislation are as follows. First, tax legislation for the purpose of political objective is too excessive. For example, the government tried in vain to solve the skyrocketing real estate prices by devising laws such as ‘excessively increased valuable land tax’ and ‘comprehensive real estate holding tax’. Second, there is not enough legal screening in the process of tax legislation. Failure to fully recognize the correlation between tax law and the constitution, and lack of participation of legal experts in the legislative process have led to the result of many tax laws that were decided unconstitutional. Third, as the National Assembly is failing to lead legislation and the executive have come to lead the job instead, there has not been substantial consideration or review on legislative bills. In the future, tax legislation procedures should be improved as follows. First, the number of personnel, especially legal experts, in charge of drafting tax legislative bills should be increased. In the concrete, a ‘tax legislative department’ needs to be created in the tax division of the Ministry of Strategy and Finance. In addition, the composing and managing of personnel in the Tax System Improvement Committee currently installed in the Ministry of Strategy and Finance should be improved so that the committee can fully serve its function as an advisory committee. Second, to improve the National Assembly's screening and review on tax legislative bills, members of the Committee of Strategy and Finance should be composed of personnel with expertise, and members who are reelected or more should be located in the identical committee so as to build up their expertise. Also, authorized power of the Committee of Legality and Wording should be increased to allow the committee to engage in legal screening including matters of constitutionality. Third, Legal Support Organizations currently disorderly dispersed throughout the National Assembly should be merged and abolished to form a unified Legal Support Organization(ex. ‘Department of Legislative Support’). Fourth, legislative public hearings and legislative hearings should be vitalized. Fifth, considering how the Whole House Committee of the National Assembly is serving as a fine complementary system to the General Committee of the National Assembly, the scope of legislative bills subject to the General Committee's screening should be limited to money-concerned bills such as those concerning tax, or power authorization related bills concerning budget allocation or budget execution. Further, requirements for opening a General Committee's meeting should be eased to 30 or more enrolling members so as to vitalize the Whole House Committee system. Ultimately, the current tax law system, which is disordered and unsystematic, should be reformed through a Tax Law Rewrite Project. The current tax law system is faced with problems such as complexity,redundancy, lack of unity, difficulty in understanding, and lack of systematic order. To solve these problems and establish a tax law system that corresponds with the constitution, a national project should be started to rewrite the overall current tax law according to the basic principles of drafting a tax legislative bill, and a standard tax legislative system that is based on such principles.