조세범죄의 특성에 따른 효과적 제재방안

Effective sanctions based on the characteristics of tax crimes

조세범죄는 행정범, 형사범, 신분범, 의무범의 특성을 갖는 복합적 성질의 범죄로서 조세범죄 자체가 목적인 경우도 있지만 다른 범죄를 실행하기 위한 기초가 되거나 범죄로 얻은 수익을 은닉하는 수단으로 이용되는 등 다른 범죄와 밀접한 관계가 있는 범죄이다. 또한 조세범죄는 국가의 과세권과 국정수행의 정상성을 침해하고 건전한 조세 질서를 파괴함으로써 국가적 ․ 사회적 법익을 침해하는 중대한 불법성을 가지고 있다.이러한 조세범죄에 대해서 조세범처벌법은 통고처분과 형벌로 구성된 이원적 재재로 처벌하고 있는데 이들 제재는 운용상의 문제로 인하여 개선이 필요한 상황이다.우선 통고처분에 대해서는 범칙행위자가 현실적으로 통고처분을 이행할 수 있도록 벌과금상당액을 현실화하고 이행기간을 탄력적으로 운용하며 대상자의 이행 의사의 유무를 확인하는 것이 필요하다. 또한 통고처분의 정당성을 판단하기 위한 이의신청 제도를 마련하고 불이행원인을 분석하여 상응하는 개선방안을 마련하는 것이 필요하다.또한 조세범칙조사심의위원회의 운영을 합리화하고 공정하게 하는 것이 중요하다. 또한 형사처벌에 대해서는 조세범죄에 대한 예방효과를 높이기 위하여 공소제기를 강화하고 집행유예 선고시 사회봉사 ․ 수강명령을 필수적으로 선고하도록 하는 것이 필요하다. 이와 함께 자격정지형의 신설과 같은 새로운 제재가 필요하다

This study was performed for the purpose of analyzing tax crimes characteristics and seeking effective sanctions against them. The contents of this study can be summarized as the following two findings. The one was to analyze tax crimes characteristics, and the other one was to find effective sanctions against tax crimes.In first work of analyzing tax crimes characteristics have been reviewed what criminal characteristics they have and how much tax crimes are illegal. As a result, tax crimes are defined as crimes that have multiple character such as violation of administrative law, penal offense, status crime, duty crime. Sometimes tax crimes are an end in itself, and sometimes they are committed as basis of other crimes, and sometimes they are committed to hide proceeds of crime. In this respect tax crimes are crimes that are closely related to other crimes. Tax crimes are highly illegal crimes which invite nation’s financial trouble and disturb tax order. In second work to come up with effective sanctions against tax crimes, reviewed those purpose, conditions and punishment system of USA, Japan and Germany. Next this study reviewed actual situation and problems of dual sanctions that consist of noticed disposition and criminal punishment. As a result, noticed disposition has problems such as it’s high noncompliance rate, small prevention’s effect. To improve these problems the following measures was suggested. In case of noticed disposition ways are necessary to improve measures such as adjustment by the reduction of tax for default equivalents, flexible application of a fulfillment term, introduction of objection system, fair management and rationalization of tax crimes research committee. In criminal punishment measures are necessary as in the following. There are new measures for effective prevention of tax crimes such as positive prosecution, severe sentencing, an increase in fine, sentencing probation with order to attend a lecture and community service order, adding on suspension of qualification as a new criminal sanctions against tax crimes.