조세범처벌법상 조세포탈의 부정행위에 관한 연구 - 징수만을 불가능 혹은 현저히 곤란하게 하는 행위의 평가를 중심으로 -
A Study on The Unlawful Acts of Punishment of Tax Evaders Act
0
조회
0
다운로드
10
인용
0
참고문헌
키워드
초록
Tax evader is a highly charged crime that infringes on the tax burden imposed on others by acting as an actor who violates the taxation obligation of the Constitution. The Act on the Punishment of Tax Service stipulates punishment on acts of taxation evasion. Especially to the contents of the Fraud and Other Unlawful Activities. This case is problematic if the act of taxation is subjected to tax evasion, prevents only of the collection act. The first court recognized the act of portals, but the second court denied it. The majority opinion of the Supreme Court was limited. In order to judge whether or not it is tax evasion, it is necessary to comprehensively review the concepts, protection interests, specification of an act of committing a crime, and consummated time. Collectively, it should be judged whether or not it is Unlawful Activities. Recently, the Supreme Court has widely judged the extent of Unlawful Activities. It is concentrating on aggressive concealment intention. In addition, the judgment of Unlawful Activities should be considered in terms of practical aspects rather than in formal aspects. If we judge uniformly, there is a possibility of causing the failure of national finances. A substantive judgment is required to prevent tax evasion on new forms of trade. The decision suggests a broader interpretation of the extent to which Fraud and Other Unlawful Activities of tax payment by self-assessment are more widespread than ever before
Abstract
Tax evader is a highly charged crime that infringes on the tax burden imposed on others by acting as an actor who violates the taxation obligation of the Constitution. The Act on the Punishment of Tax Service stipulates punishment on acts of taxation evasion. Especially to the contents of the Fraud and Other Unlawful Activities. This case is problematic if the act of taxation is subjected to tax evasion, prevents only of the collection act. The first court recognized the act of portals, but the second court denied it. The majority opinion of the Supreme Court was limited. In order to judge whether or not it is tax evasion, it is necessary to comprehensively review the concepts, protection interests, specification of an act of committing a crime, and consummated time. Collectively, it should be judged whether or not it is Unlawful Activities. Recently, the Supreme Court has widely judged the extent of Unlawful Activities. It is concentrating on aggressive concealment intention. In addition, the judgment of Unlawful Activities should be considered in terms of practical aspects rather than in formal aspects. If we judge uniformly, there is a possibility of causing the failure of national finances. A substantive judgment is required to prevent tax evasion on new forms of trade. The decision suggests a broader interpretation of the extent to which Fraud and Other Unlawful Activities of tax payment by self-assessment are more widespread than ever before
참고문헌 (35)
- 강석규, "조세법쟁론" (2017), 삼일인포마인
- 김태희, "조세범처벌법" (2015), 박영사
- 안대희, "조세형사법" (2015), 평안
- 이상돈, "조세형법론" (2009), 세창출판사
- 이태로, "조세법강의" (2002), 박영사
- 임승순, "조세법" (2017), 박영사
- 최명근, "세법학총론" (2007), 세경사
- 권형기, "조세범처벌법상 부정행위에 있어 발각가능성에 대한 소고 - 부동산 매매업자의 단순 무신고 행위를 중심으로 -", 형사법의 신동향, (52), pp.302~340 (2016), 대검찰청
- 길용원, "중가산세제도의 ‘부정행위’에 관한 고찰", 법학연구, 24(2), pp.319~355 (2014), 법학연구원
- 김희철, "형사판례연구 제16편" (2008), 박영사, 형사판례연구회
- 류전철, "조세범죄의 형사범화의 관점에서 조세포탈범의 고찰", 형사정책, 15(1), pp.4~203 (2003), 한국형사정책학회
- 서경환, "대법원판례해설 제78호" (2009), 법원행정처
- 안경봉, "납세환경의 변화와 조세범처벌법상 사기 그 밖의 부정한 행위의 판단기준", 조세법연구, 21(1), pp.317~352 (2015), 한국세법학회[DOI]
- 윤재윤, "형사판례연구 제3편" (1996), 박영사, 형사판례연구
- 이승식, "조세범처벌법 제3조의 ‘사기나 그 밖의 부정한 행위’에 관한 고찰", 경희법학, 48(4), pp.347~392 (2013), 법학연구소
- 이재호, "조세범 처벌법상 “사기나 그 밖의 부정한 행위”의 해석기준에 관한 소고", 조세와 법, 6(2), pp.29~55 (2013), 서울시립대학교 법학연구소
- 이준봉, "조세범처벌에 관련된 헌법상 쟁점들에 대한 검토", 조세학술논집, 31(3), pp.197~221 (2015), 한국국제조세협회
- 이종남, "조세범처벌법상 ‘사기 기타 부정한 행위’의 유형과 판례동향", 계간세무사, (겨울) (1985), 한국세무사회
- 장한철, "조세포탈죄의 성립문제에 관한 일고찰", 법과정책연구, (1(5)), pp.235~254 (2005), 한국법정책학회
- 정성윤, "부가가치세 포탈에 있어서 ‘사기 기타 부정한 행위’ 판시 대법원 전원합의체판결 평석", 형사법의신동향, 통권 : 10 (2007), 대검찰청
- 조용주, "조세범처벌의 문제점과 적절한 양형을 위한 연구", 조세연구, 6 (2006), 한국조세연구포럼
- 조현욱, "조세범 처벌법상 사기나그 밖의 부정한 행위의 의미", 홍익법학, 16(3), pp.65~84 (2015), 법학연구소[DOI]
- 최동렬, "조세범 처벌법 제9조 제1항의 ‘조세포탈’의 의미", 대법원판례해설, (70) (2007), 법원행정처
- 최형기, "판례를 중심으로 한 조세포탈범의 성립요건과 문제점", 재판자료집, 50 (1990), 법원행정처
- 金子宏, "租税法" (2016), 弘文堂
- 金子宏, "租税法の発展" (2010), 有斐閣
- 松沢智, "租税処罰法" (1999), 有斐閣
- 佐藤英明, "脱税と制裁-租税制裁法の構造と機能-" (2008), 弘文堂
- 前田雅英, "刑法各論講義" (2011), 東京大学出版会
- 增田英敏, "リ-ガルマインド租稅法" (2013), 成文堂
- 加藤恒二, "申告納税制度の下における制裁等-納税者のコンプライアンス向上の観点から-", 税大論叢, (44) (2004), 税務大学校
- 權田和雄, "コンプライアンス基盤整備のための租税ほ脱行為のペナルティ体系の考え方-租税ほ脱犯の特質からの考察-", 税大論叢, (51) (2006), 税務大学校
- 小田原卓也, "近年の租税罰則見直しと租税ほ脱犯の実行行為に関する一考察", 税大ジャーナル, (22) (2013), 税務大学校
- 石井徹哉, "租税逋脱罪の故意", 早稲田法学会誌, (43) (1993), 早稲田大学法学会
- 横山良次, "租税逋脱行為と租税回避行為の差異について", 税大論叢, (19) (1989), 税務大学校