중복 세무조사 금지 원칙의 재고찰

This study loks at Korean laws and precedents related to the prohibiton of duplicatetax audits principle, legislative and judicial atitudes of other countries such as the U.S.,as wel as general administrative and criminal investigation procedures in Korea. Basedon this, severalegislative measures were proposed after evaluating whether the level ofnormative control over tax audits is apropriate under the curent laws. Compared to other countries, such as the United States, our laws are focused onsupresing negative functions rather than ensuring that the positve functions of taxaudits are wel exercised. Typicaly, the definiton of the tax audit, which is subject tonormative control, is set very wide, while the scope of the re-audit is set very strictly. Courts has also evinced a very strict atitude that emphasizes the compliance of the dueproces and the function of protecting taxpayer rights. Such strictnes can be easilyidentifed by comparison with the general administrative investigations or even criminalinvestigation procedures. Based on this asesment, it is necesary to reasonably reset the definiton of the tax audits, taking into acount the equitable tax burden as wel as protecting taxpayers'rights. Given the acumulated cases and foreign legislative cases, the exclusion of themere questioning by tax oficials without signifcant impact on the privacy of taxpayersand the fredom of busines from the definiton of tax audits is necesary. It is also timeto carefuly consider revising the higher level of "obvious" evidence in the mostrepresentative reason for re-audit to a lower level of "new" one. Excesive strictrequirements such as "obvious" may increase the level of compliance with legalprocedures, but this would undermine the principle of fair taxation.