지방세 범칙행위의 처벌제도에 관한 연구

Abstract

This study is designed to have a review of the currently enforced penalties for violations related to local taxes and suggest improvements. In this regard, the study has reviewed international literature on the topic and thereby come up with legislational improvements to address issues involved in the currently enforced penalties for violations related to local taxes. First, penalties specified in Automobile Management Act have limited effect in rooting out unregistered thus illegal vehicles, and distribution of such unauthorized vehicles needs to be put under control by tax-related criminal law in that such an act constitutes a grave violation of tax collection right of local governments. Second, explicit regulations should be introduced to stipulated that Act on the Regulation of Violations of Public Order shall be applied to criminals who violate the order related to local taxes with a view to preventing arbitrary intervention by the tax imposing government offices and thereby protecting property rights of taxpayers. Third, corpus delicti for the crime of failing to perform special tax collection should be further clarified to guarantee the predictability regarding those who have been convicted several times and ensure greater adherence to nulla poena sine lege. Fourth, as for the crime of avoiding disposition for failure to pay and interference with bona fide tax report, its application should be extended to include taxpayer, going beyond tax payment obligor. Fifth, a regulation should be created to stipulate that cohabitant(s) are present when search and confiscation is enforced with a view to promoting the civil rights for criminal suspects.