2018년 헌법 개정안에 대한 재정법적 일고찰

In March 2018, a constitutional amendment bill was submitted to the National Assembly, and discussions on constitutional amendment were actively conducted. Through this, we were able to discuss what our society should stipulate in the Constitution today. Among the constitutional provisions, there were not a few issues that our society did not collect enough will to agree on. The same applies to matters related to “finance”. The amendment to the Constitution in 2018 made the main agenda of giving a legal form to the budget on finance. The agenda itself, which is the legal form of the budget, does not mean little. However, there are various issues that have been raised on the constitutional agenda regarding finance. In particular, the mandate relationship between the National Assembly and the government on budget and finance should be regulated constitutionally. Discussing budget legalism presupposes changing the allocation of roles between the National Assembly and the government. In other words, a review on the allocation of the roles of power institutions in the budget should be carried out together. Based on these issues, this paper critically reviews the financial matters contained in the 2018 Constitutional Amendment. Subsequently, the agenda that our society should establish in the Constitution regarding finance was presented.