과세정보 공개에 관한 헌법적 고찰

Abstract

Article 81-13(Confidentiality) of Framework Act on National Taxes states that tax information shall not be offered or disclosed to others except for cases prescribed in the subparagraphs. The intent of this provision is to ensure the privacy of taxpayers and the right to informational self-determination. However, the right of citizens to know and the practical need for public institutions to pursue public interest shall also be ensured by disclosing requested taxation information. Depending on the kind of a person who requests taxation information and the kind of taxpayers whose taxation information is requested, the subject of rights and the kind of rights infringed could differ. When requested by citizens for taxation information of other individuals the right of citizens to know contradicts with the privacy of taxpayers, and for taxation information of corporations, the right of citizens to know contradicts with freedom of business. When requested by administrations for individuals’ and corporations of taxation information, right to informational self-determination and freedom of business each is concerned. Conditions required for disclosure of taxation information could be eased if Article 81-13, paragraph (1), subparagraph 9 of ‘the provisions of other Acts’ implies harmonized interpretation and eased interpretation that is used when stated fundamental rights are in conflict. However, in practice, ‘the provisions of other Acts’ only indicates provisions specifically states one could request for taxation information. Thus most of the requests for disclosure of taxation information are refused by tax officials and those refusal dispositions are considered legitimate. Confidentiality of taxation information under current regulations and practice is deemed excessive. In order to enhance the right to know, it shall be allowed to disclose tax information within the extent to which the taxpayer is deemed to have given up its privacy or to which taxpayers fundamental rights are not infringed. In addition, it is necessary to supplement the general provision that allows disclosure when there is a significant public interest.