형사실무상 전속고발권 폐지 필요성에 관한 연구 - 조세범칙사건을 중심으로 -

The accusation is a clue to the investigation, but in some criminal cases, the accusation is a condition of the lawsuit. Such is the case with the complaint system of the Fair Trade Commission and the complaint system of the National Tax Service. Since the recent inauguration of the new government, discussions on drastically revamping or abolishing the exclusive complaint system of administrative agencies have been in full swing. It seems that the time has come to think about whether to abolish or supplement the exclusive complaint system of the head of the National Tax Service. In the meantime, the exclusive complaint system of the head of the National Tax Service has been exercised abnormally. There are few foreign legislative precedents with an exclusive complaint system. In the field of taxation, there must be criminal justice. Rather, if the existence of the exclusive complaint system gives preferential treatment unlike ordinary criminals, the exclusive complaint system should be abolished. If the abolition of the exclusive accusation system is too radical, a reform plan that can harmonize with the right to investigate can also be considered. The requirements of the current mandatory complaint system are ambiguous and require revision. Instead, it specifies the case on which a charge must be filed on a formal basis (eg, a case for which a warrant has been requested or issued).