조세특례를 활용한 산업재해 대처 방안에 관한 소고

Under the new government, pan-governmental efforts are being made to reduce industrial accidents, but serious disasters such as deaths are still continuing. The ｢Critical Disaster Punishment Act｣ enacted in 2022 expanded the scope of those responsible to employers and managers in the event of a serious disaster and increased punishment, but it is difficult and time-consuming to prove their default on legal obligations. The ｢Critical Disaster Punishment Act｣ sought to curb this by imposing monetary liability for industrial accidents on not only employers but also companies, but immediate sanctions are also impossible because violations of obligations such as employers must be proved. In addition, it is necessary to encourage investment in safety facilities or safety management expenses, which are pointed out as the cause of disasters at industrial sites, reflecting the reality of increased cost burdens in the construction and manufacturing industries. By utilizing the policy function of tax, new tax benefits may be newly established and encouraged for investment in safety facilities to reduce accidents, and conversely, if an industrial accident occurs, financial benefits from tax reduction may be immediately excluded and disadvantaged. Restrictions on tax special cases have advantages are able to restrict immediately various tax special taxation received by companies when reporting the amount of income for the relevant year in the following year only by the fact of a disaster such as a death accident and does not distort market because the company maintain its business. Since the purpose of the special tax system is to promote fairness in taxation and efficiently implement tax policies to contribute to the sound development of the national economy, new legislative efforts should be made to compensate for the defect that tax exemption has been focused only on economic growth and to ensure the safety of people's lives.