자금세탁 조세범죄의 국제적 동향과 그 전제범죄에 관한 연구

Abstract

This study examines international trends on tax crimes related to money laundering, money laundering predicate offences of tax crimes, and criminalization of tax havens and money laundering in order to present a feasible direction for tax issues related to money laundering. Contents suggested related to issues with money laundering and tax crimes are as follows. First, in relation to the problem with money laundering predicate offences of tax crimes, most tax crimes are not included in the scope and regulations of predicate crimes that are subject to money laundering. Therefore, it is necessary to carefully review this stage-by-stage considering its positive factors such as reducing financial transactions with illegal intent or the scope of the underground economy by increasing legal business activities and healthy financial transactions. Second, in relation to the issue on the criminalization of tax havens and money laundering, the use of tax havens and the abuse of tax treaties aim at unlawfully avoiding a resident’s overseas foreign source income or a non-resident’s domestic source income. Thus, while there is the possibility to view foreign currency transactions, etc. for the purpose of concealing assets for tax evasion or money laundering such as disguising its origin, because the source of funds for illegal money laundering is already illegal, it cannot be said that it is always consistent with the issue on whether the current tax-saving activities using tax havens is legal or illegal. Third, in relation to the issue of money laundering and tax administration, it must be determined considering the relative importance of the two public interests of procuring transparency of tax sources using financial transaction information and privacy protection. In the event that tax crimes such as wrongful refunds of the Act on the Aggravated Punishment, etc. of Specific Crimes, which is a predicate crime related to tax crimes, are reported to financial institutions as suspicious transaction data and analyzed as being guilty, it is necessary to provide feasible handling measures for processing such data. Lastly, in relation to the issue on strengthening international cooperation, money laundering information should be shared with OECD, FATF and foreign financial information analysis organizations, while actively searching for international cooperation measures through mutual cooperation for judicial cooperation and investigation of money laundering cases.