조세범처벌법의 전면 개정과 한계

Abstract

The Punishment of Tax Evaders Act was amended entirely and implemented on January 1, 2010. Before the overall amendment, the act had been amended twenty-two times. However, they were extremely partial. In other words, the reformed act in 2010 was the first overall amendment having sixty years history. The complete revision of the act in 2010 could be considered very positive change in that it realizes the ‘Schuld Prinzip’ by amending the established system having the fundamental framework since the enactment such as the types of crimes, legal punishment, the way of provision, etc. Also, the revision was aimed to make the operation of law effective. Nevertheless, the complete amendment still has problems which has to be examined. In this respect, this study reviewed the core contents and the reason for amendment, and the problems and limitation of such revision.