조세범처벌법의 개정동향과 과제

Social welfare policy is changing because of Income polarization, Low Fertility, an aging society. The Changes in social welfare policy are increased financial demands. The Increase in demand for the financial require change in tax policy. This change, namely the Symptom measures to increase the tax burden for all citizens are discussed, but the measures will be difficult to receive the consent of all the people. Therefore the tax increase plans to favor people will make a prevention of tax evasion and positivity of the underground economy. Tax Evaders Punishment Act was no revision since its enactment more than 60 years. So this Act wae criticized that did not respond to changes in economic and social conditions, and could not effectively respond to the tax crime. 2010 Amendment applies in the sentencing of a criminal tax evasion scheme to improve and strengthen penalties for high and recidivism tax evaders. And a recent issue of the denial distribution activities of the tax-exempted fuel were subject to punishment, and violations of the simple administrative nature was converted to an administrative fine. Tax Evaders Punishment was improved the overall in order to implement the principles of Criminal Law, such as responsible abilities, accessory relief in Punishment of Tax Evaders, and enhanced the effectiveness of the law. On Tax Evaders, however, strengthen the regulations and penalties, but recognition about tax of people has been understood as tax evasion in our society. People accept the people’s natural sincerity to tax duty obligation, and to take place the recognition change of individual taxpayers who wish to faithfully perform will be the government’s efforts to curb tax evasion. In this paper, we propose an measures to punish attempt of the guilty of tax evasion and the plans to expand the statute of limitations for guilty of tax evasion. Tax evasion acts distort the economic order, as well as are difficult to secure of national revenues. In addition, because are antisocial and malicious crime to lose the sound working motivation of people, we punish acts of attempted from a stewardship perspective and is need to extend the statute of limitations for certain criminal tax evasion.