조세범처벌에 관련된 헌법상 쟁점들에 대한 검토

다국어 초록 (Multilingual Abstract)

This paper reviews whether Korean criminal tax procedures comply with the Constitution in respect of some issues selected, what effects the peculiarities of criminal tax procedures make on constitutional interpretations, and how the policies of effective tax collection and protection of taxpayer’s rights should be coordinated in constitutional context. The results are as follows.
First, Self Incrimination Privilege shall not require taxpayers to submit their information and materials for determining the amounts of tax liabilities, unless the information and materials relate to the taxpayers’ non-tax crimes on a specific item basis.
Second, the Tax Fraud Punishment Act (hereinafter "TFPA") provides that tax authorities can search taxpayers’ premises and seize relevant items without search and seizure warrants issued by a judge, if a factual showing of exigency is made. But Constitution provides that tax authorities can search and seize without a warrant, only if the maximum term of imprisonment is 3 years or more. Thus, the TFPA provision is against the Constitution and the evidences gathered through the TFPA provision shall not be used in criminal tax proceedings.
Third, simultaneous institution of tax assessment and criminal tax litigation conducted by tax authorities is not inherently unconstitutional, but tax assessment inquiries and criminal tax inquiries should not coexist.
Fourth, the situation that criminal punishment of imprisonment or fine and tax assessment and civil penalties coexist on the same offense is not against the principle of "prohibition of excessive infringements" inherent in the Constitution.

목차 (Table of Contents)

• 〈국문초록〉
• Ⅰ. 서론
• Ⅱ. 조세포탈의 의미
• Ⅲ. 조세범처벌에 관련된 헌법상 쟁점별 검토
• Ⅳ. 결론
• 〈참고문헌〉
• 〈Abstract〉

참고문헌 (Reference)

1 허영, "한국헌법론" 박영사 2014

2 이준봉, "조세법총론" 삼일인포마인 2015

3 이준봉, "역외탈세의 논의국면에서 본 탈세의 개념체계" 한국국제조세협회 30 (30): 1-36, 2014

4 金子宏, "租税法" 弘文堂 2011

5 増田 英敏, "租税憲法学" 成文堂 2006

6 Jasper L. Cummings, Jr., "The Supreme Court, Federal Taxation, and the Constitution, the American Bar Association Section of Taxation"

7 Simon James, "The Economics of Taxation Principles, Policy and Practice" Fiscal Publications 201

8 Angharad Miller, "Principles of International Taxation" Bloomsbury Professional 2014

9 Susan A. Berson, "Federal Tax Litigation" Law Journal Press 2012