해외은닉재산의 국내환수를 위한 형사법적 대응

Considering the current size of foreign trade of Korea and the volume of Capital that could be moved freely in and out of the country, the outflows of illegally acquired assets or cash will increase as much. In particular, the last May press news on the offshore tax evasion through paper companies in tax heaven countries drew the Korean medias' attention and the Korea Assembly started lawmaking for the resolution. Illicit capital outflows through tax evasion and money laundering may be effected adversely to daily economic market, eventually creating Underground Economy. Illegally earned monies for to protect underground economy are often used in bribing officials and it could be lead to a severe social issue caused by multinational corruption. Endeavoring to reduce tax of multinational companies pursuing profit maximization should not be blamed. However, this endeavor should not become means of tax evasion or excuses of raising slush or outflows of illicit assetsThe national criminal authorities are apt to be exposed to so called cross-border white collar crime. For a case of concealment of domestic assets, the criminal authorities may not recognize the incident itself. Even if they recognize, assistance from offshore bank for transaction information and coordination from offshore foreign judicial authorities regarding restitution of illicit assets are deemed as crucial factors. Since restitution of illegal assets from abroad to domestic involves 'Global Asset Recovery' factors and therefore, it has to be treated as differently from the ordinary domestic restitution. Since restitution of illegal assets from abroad to domestic involves 'Global Asset Recovery' factors and therefore, it has to be treated as differently from the ordinary domestic restitution. Therefore, a review on UN Convention against Corruption which enables cross-border restitution is needed. One step further, issues on the implementation of domestic law enforcement of the international treaties on the legislative measures for the criminal has been studied. This articles, delivered at the 'Korea-China Seminar on Global Safety Society', includes reviews about the current criminal legislation on foreign concealment of domestic assets as well as the implementation and the interpretation of these legislation in practical basis. Then it cooperates with the efforts of recent criminal by looking into the proposition of legislative measures concerning national economic development and the international community to enhance the transparency and fairness, restitution of concealment in response to the limitations of the current financial order.