조세 포탈죄 성립 요건의 명확화를 위한 제도적 개선방안

The Punishment of Tax Offenses Act aims to enhance the effectiveness of tax law and establish a sound taxpaying culture by regulating penalties for tax law violators (Article 1). This law not only focuses on punishment but also emphasizes assisting taxpayers in complying with legal procedures and fulfilling their tax obligations in good faith. Therefore, it is essential to supplement the regulations based on the principle of legal clarity. This study examines the elements required for the establishment of tax evasion under the Punishment of Tax Offenses Act and the impact of tax procedures on this process. The elements for the establishment of tax evasion include the proper establishment of the tax claim, the existence of fraudulent intent, and the act of evading, refunding, or obtaining a tax deduction. In this context, the content of the tax official’s report plays a crucial role in determining whether tax evasion has occurred. The legality of the reporting process and requirements is a critical factor in ensuring the legitimacy and reliability of tax administration. This study aims to address the need for institutional improvements in the process of converting tax administrative cases into tax criminal cases. First, it examines the "tax obligation awareness requirement" for taxpayers under the Tax Offenses Punishment Act and seeks to clarify the standard for assessing intent. For a tax official’s denunciation of a taxpayer’s tax evasion to be valid, the act in question must be committed with the purpose of evading taxes, such that intent can be established. However, tax officials lack the authority to investigate intent, and the current legal framework does not provide a clear standard for its assessment, leading to divergent interpretations in litigation. Next, the article proposes the codification of denunciation requirements within the Tax Offenses Punishment Act. Since the Act relies on the denunciation by tax officials as a prerequisite for initiating criminal proceedings, establishing clear guidelines for drafting such denunciations could reduce procedural deficiencies and unnecessary criminal prosecutions, thereby enhancing the Act’s overall effectiveness. Codifying these requirements would also enable tax authorities to independently substantiate the legality of their denunciations and ensure that tax officials exercise their denunciation powers objectively. Ultimately, this would guarantee legal predictability and fairness in tax administration, bolstering the credibility and equity of the tax system.