역외은닉소득 양성화를 위한 자발적 신고제의 도입방안에 대한 연구

Abstract

When considering the increase of offshore concealed earnings and asset size, the increase of interest in offshore tax evasions and prevention thereof by people and national assembly, the need for improving the current opening system through temporary voluntary reports, the securement of tax sources, the effect of economic activation, and successful cases in foreign countries, additional methods for opening offshore earnings and assets to the public are needed. This study presented specific methods which are appropriate to Korea and meeting the 4 prerequisites for adopting the voluntary report system which is suggested by OECD as the system is needed. Concerning the voluntary report, there can be methods as follows: A method which includes the earnings out the income related to overseas financial accounts in the earnings to report, a method which includes taxes which are not part of income tax in taxation, a method which includes not only residents but also domestic corporations in the taxpayers, and a method of making the period of report the same as the effective taxation period. Concerning the exemption from tax crime punishment(tax amnesty), it needs to be recognized as incentives in the light of foreign cases and experiences in Korea. However, in consideration of the equity for the faithful tax payments and domestic concealed earnings, the punishments can vary depending upon the amount and the extent of violation. The exemption from the additional tax(excluding additional taxes on unfaithful tax payments) can support the voluntary report. Concerning the primary tax reduction, it needs to be careful in consideration of the national expectation about the equity of taxation, but the reduction can be granted with a certain condition such as returning related funds to Korea. In addition, the exemption of punishments and reduction of penalties for violation of the overseas financial account report law can be considered. Even in the case of voluntary reports, it is difficult to exempt criminal offenses such as embezzlements and breaches of duty, but the reduction of criminal punishments for violations of foreign exchange transactions act can be granted when considering that the stream of foreign exchange transactions can be grasped through the relief of foreign exchange transactions and voluntary reports and the basis for taxation can be extended. So as to realize such specific incentives, the related laws should be revised as follows: concerning the exemption of tax criminal punishments, related laws such as the Act of the Tax Criminal Punishment and the Act on the Aggravated Punishment, etc. of Specific Crimes need to be revised; concerning the additional tax exemption, the Basic Act of National Taxes needs to be revised; concerning the reduction of the penalties and punishments for not reporting overseas financial accounts, the Act for the Coordination of International Tax Affairs needs to be revised; concerning the exemption of the punishments for violations of the foreign exchange transactions law, the Act of the Foreign Exchange Transactions needs to be revised.