우리나라의 조세정의(租稅正義)에 관한 고찰

The regulation on taxation stipulated in the Constitution of Korea has been in place for more than 70 years. As a result, it does not conform to the economic or social environment of the Republic of Korea in the 21st Also, the lack of information on tax justice is thought to be a significant part of our society, both in terms of interpretation and practice. Tax justice is formed by the universal values that have accumulated in the course of the development of any society and economy, and hence the justice views formed, and is legislated into the definition of taxation in the Constitution or tax law, reflecting these values and definitions. From the historical experience of Britain, the United States and France, tax justice is defined after all as a "legislative mechanism to protect the property rights of citizens," a sovereign of a country, and as a country's constitutional value and the basic rights and obligations inherent in it." Based on the analysis of these problems and theoretical backgrounds, this study proposes to establish a new regulation on tax justice (article 38-2) that encompasses various policy objectives and concepts of vertical equality other than fiscal import purposes in the current constitution. It also proposed the creation of a new regulation (Article 59-2) concerning the rightful rights of all those who fulfill their tax obligations as provided by the Act, in order to embody their obligation to pay taxes as a rightful value for the protection of citizens' property rights. In addition, they also suggested the reasons and the need to consider 'taxism and criminal justice' and 'law of presumption of honesty and innocence' and 'principles of taxation and judgment of evidence' that have been formed in the process of developing into a civil country.