통합·부분조사제도의 재설계 -신고내용확인을 위한 부분조사제도의 도입을 중심으로-

This article looks at how the principle of integrated tax audit has been introduced in Korea and what’s the pros and cons thereof. And on the premise that this principle continues to be maintained, a review is made to see if there are sufficient statutory reasons for partial tax audit. The results of the study are summarized below. The principle of integrated tax audit was introduced to protect taxpayers' rights and cannot be denied that it has a significant positive function. However, allowing only integrated tax audit without leaving open the possibility of partial audit had many problems in terms of administrative efficiency and easing the burden on taxpayers. In addition, the court also ruled that any tax audit after a partial audit would constitute a prohibited duplicate one unless there is a 'special circumstance'. Reflecting these circumstances, the legislation of a partial audit in 2017 deserves an appropriate legislative response. Under the current law, the allowance of partial audit is operated as an exception to the integrated audit principle, adopting a very strict method that allows partial audit only for the reasons listed in the Act. However, such a regulatory approach may serve as a factor that restricts the efficient operation of limited administrative resources and rather increases the burden on taxpayers by forcing an integrated audit even in a situation where only a partial audit can achieve the purpose of the tax investigation. Therefore, if the legislative choice of the principle of integrated audit and the permit of exceptional partial audit is to be maintained, it is very important that the reasons for partial audit be properly enumerated to a reasonable extent. The process of "Verification of Tax Return," which is operated by the internal rule of Korean National Tax Service, is to verify whether there is an error or evasion in taxpayers' tax returns by means of indirect investigation ways. Along with tax audit, the process takes its key roles in the modern self-reporting system. A tax audit is inevitable if a taxpayer refuses to explain or falsely explains the alleged error or evasion of tax return without justifiable reasons. However, since this situation is not listed in the current reasons for statutory partial audit, it is inevitable to conduct an integrated tax audit. This is undesirable not only in terms of the efficient utilization of limited administrative resources, but also in terms of minimizing the burden on taxpayers. Therefore, legislative supplementation is necessary to add the reason for the partial audit where a tax audit is required responding to the verification of tax returns.