Tax Criminal Law in South Korea

In 2024, the Korean Institute of Criminology & Justice (KICJ) carried out a research project called “Comparative Study on Special Criminal Offenses in Major Field and Advancing Comparative Criminal Law Database (CCLDB) (I).” This research project aimed to compare and study tax criminal laws in Korea, the United States, Germany, France, and Japan in detail in both aspects of procedural law as well as substantive law, and the research report was uploaded to the CCLDB of the KICJ. This article aims to introduce the research contents of the report mentioned. However, instead of summarizing the entire report, this article focuses on Korea’s tax criminal law, and introduces Korea’s tax crime substantive law, procedural law, and discussion on improvement measures.