가상자산 체납처분 절차 개선방안에 관한 연구

When local taxes are delinquent, the following procedures are used to collect the unpaid taxes from the delinquent taxpayer. ① The delinquent taxpayer's real and personal property, such as real estate and movable assets, are seized and sold through public auction. ② Receivables(e.g., wages, bank accounts) that the delinquent taxpayer is entitled to receive from third parties are seized, and the seized receivables are collected to cover the delinquent taxes. However, the LOCAL TAX COLLECTION ACT does not provide specific details regarding the investigation, seizure, sale, and settlement of virtual assets for delinquency procedures, other than the transfer of virtual assets. This paper examines the current situation and problems related to the seizure of virtual assets held by tax delinquents, The aim is to prepare amendments to the LOCAL TAX COLLECTION ACT and the FRAMEWORK ACT ON LOCAL TAXES. A virtual asset is an asset with economic value, including electronic tokens that can be electronically traded or transferred, and all rights related thereto. Virtual assets are decentralized assets that are not controlled by specific institutions or individuals, and whose transaction details are recorded on a blockchain on a distributed network through a combination of the internet and crypto technology. Therefore, virtual assets are becoming an alternative to centralized legal tender or an object of investment. The virtual asset exchanges are divided into centralized exchanges(CEX) and decentralized exchanges(DEX). In CEXs, a third party operates the exchange, storing customers' virtual assets in the exchange's electronic wallet, and traders (customers) deposit funds in Korean Won. Therefore, if a delinquent taxpayer is trading virtual assets on a CEX, the virtual assets can be seized and transferred, or the deposit can be seized and collected. DEXs do not store customers' virtual assets in the exchange's electronic wallet; instead, customers store their virtual assets in their own wallets. Therefore, the head of a local government cannot request the transfer of virtual assets or seize deposits, and if the delinquent taxpayer does not provide the private key to their digital wallet, it is impossible to execute the disposition of delinquency. The Local Tax Collection Act does not provide specific practical procedures for the storage, valuation, liquidation, or sale of virtual assets that have been transferred. In the case of OTC or DEX transactions, virtual assets are stored in the tax delinquents' own e-wallets, making it difficult to identify the storage location of the e-wallets and verify the private keys of the e-wallets. Therefore, it is impossible to seize virtual assets held by delinquent taxpayers. Trading virtual assets on foreign virtual asset exchanges is extraterritorial, making legal enforcement impossible. Therefore, when the head of a local government requests information on the virtual assets of a delinquent taxpayer, the virtual asset business operator shall provide the information by the next day of the request date. Upon receiving information from virtual asset service providers, the virtual assets of delinquent taxpayers, their right to claim the return of virtual assets, their right to claim the transfer of virtual assets, and their deposits shall be seized. Also, the virtual asset service provider shall be designated as the third-party obligor, and a notice of debt seizure shall be sent to them. To prevent over-seizure of virtual assets during seizure, the seizure amount is limited to 150% of the delinquent tax amount. Upon confirming the delinquent taxpayer's virtual asset holdings, the virtual asset business operator is requested to transfer the virtual assets, and the virtual asset business operator is compelled to transfer the virtual assets by the next day of the request date. If a delinquent taxpayer stores their private key on their mobile phone, the phone can be seized. The head of the local government shall release the seizure after completing the sale of virtual assets or the collection of deposits. The head of the local government shall notify the delinquent taxpayer, virtual asset business operator, etc., of the fact of the release of the seizure. Since it is unclear whether the head of a local government should refund the remaining amount after selling virtual assets and collecting taxes, only the amount corresponding to the tax delinquency should be sold when selling virtual assets, and the remaining virtual assets should be transferred to the right holders, tax defaulters, etc. To increase the penalty imposed by tax officials on individuals who refuse to answer questions or submit to inspections by tax officials regarding their virtual asset holdings or requests to transfer virtual assets, from the current ₩5,000,000 to ₩50,000,000.