포괄주의조세입법의 헌법적 쟁점

The goal of this article is a general research for the constitutionality of the lawmaking of the tax law in the form of a blanket clause. The concrete text in the tax law is, generally said, better than the vague one for the taxpayers. In most countries of the world, there is a complain of the taxpayers about the complication of their tax law texts. We could insist that the drafting of the tax law with easy texts is a political obligation of lawmakers against their voters. But this kind of lawmaking, lawmaking with too easy texts, have also some problems. One of that problems is that it is too easy for some taxpayers to avoid their tax burden. Rich taxpayers can save their money from paying taxes with the assistance of tax specialist, like tax attorney or lawyer. But the ordinary taxpayers have seldom this opportunity. They have to pay their taxes in full amounts. To overcome this problem, the legislators are used to make the tax law text a little bit complicate or vague. The Drafting a tax law article in the form of a blanket clause is also one of many different ways to do that. By a blanket clause, the legislators don`t put the legal requirements for taxations in details into tax law text. Instead of that they write their tax law articles with very abstract words. It occurs the dispute about the constitutionality of the tax law provision in this form. There are three important points. First, we have to prove that this kind of enacting could harmonize with the rule of law principle, especially with the demand of the clearness of the law texts in tax law. Second, it is needed to research whether the drafting a tax law in the form of a blanket clause collide with tax equality principle in reality. Finally, we have to give an attention whether this kind of rules is unnecessary too vague, too excessive. As a result of our study, we could not maintain that the tax law text in obscure forms itself is not allowed. But there is some strong limitation. In this article, we have explained this limitation in detail according korean literatures and decisions of korean constitutional court. If the lawmaker intend to enact a tax law in this form, it should follow this limitation for the validity of the tax law.