조세범처벌법상 조세포탈의 부정행위에 관한 연구 - 징수만을 불가능 혹은 현저히 곤란하게 하는 행위의 평가를 중심으로 -

Tax evader is a highly charged crime that infringes on the tax burden imposed on others by acting as an actor who violates the taxation obligation of the Constitution. The Act on the Punishment of Tax Service stipulates punishment on acts of taxation evasion. Especially to the contents of the Fraud and Other Unlawful Activities. This case is problematic if the act of taxation is subjected to tax evasion, prevents only of the collection act. The first court recognized the act of portals, but the second court denied it. The majority opinion of the Supreme Court was limited. In order to judge whether or not it is tax evasion, it is necessary to comprehensively review the concepts, protection interests, specification of an act of committing a crime, and consummated time. Collectively, it should be judged whether or not it is Unlawful Activities. Recently, the Supreme Court has widely judged the extent of Unlawful Activities. It is concentrating on aggressive concealment intention. In addition, the judgment of Unlawful Activities should be considered in terms of practical aspects rather than in formal aspects. If we judge uniformly, there is a possibility of causing the failure of national finances. A substantive judgment is required to prevent tax evasion on new forms of trade. The decision suggests a broader interpretation of the extent to which Fraud and Other Unlawful Activities of tax payment by self-assessment are more widespread than ever before