세무조사의 독립성 확보 조항의 도입방안에 관한 연구

This paper focuses on ways to enhance the independence and neutrality of tax audits in our country, referring to the regulations of the U.S. Internal Revenue Code, which have detailed prohibitions and penalties for preventing political motivated tax investigations. More specifically, measures to prohibit unfair intervention of high-ranking public officials in tax investigations and the obligation of tax officials to report unfair instructions or requests were considered. The main content is as follows： First, most of the matters related to securing independence of tax investigations are prescribed in the Framework Act on National Taxes, and the criminal punishment part is reasonable to be prescribed in the Tax Offences Act. Second, it is reasonable to apply the tax investigation independence clause, which prohibits unfair influence on tax investigations, to senior administration officials and lawmakers who are in a position to influence the National Tax Service. Third, the influence exercise on tax investigations by high-ranking government officials tends to be conducted secretly due to their nature, so it is necessary for tax officials to report the fact when they are asked to conduct or suspend tax investigations. It is recommended that the report be variously made by the Board of Audit and Inspection, the Anti-Corruption and Civil Rights Commission, the National Tax Service’s auditor’s office, and the head of affiliated agencies, and a clause to protect reporters should be established. Fourth, the National Tax Service may also need policy cooperation or business cooperation with other state agencies as a state agency, so it is necessary to acknowledge the minimum exception to the extent that it does not undermine the purpose of securing independence of tax investigations. Fifth, both those who have ordered an unjust tax investigation and those who have failed to fulfill their reporting obligations upon receiving such instructions shall be criminally punished. The level of punishment is judged to be appropriate to punish high-ranking government officials who ordered unfair tax investigations with imprisonment of up to five years or fines of up to 50 million won, and tax officials who did not report such facts with imprisonment of up to three years or fines of up to 30 million won.