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자연과학
공학
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복합학
DBpia AI
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AI 아이디어
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Citeasy
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초록·키워드
The discussion that the right to silence applies to not only criminal procedure but also administrative procedure is in progress. It is generally believed that there is no right to silence on administrative or civil responsibility. But Article 12 of the Constitution about the right to silence should apply to the administrative procedure if it is connected with criminal responsibility.
For the Charter on duty payer rights to protect taxpayers from customs duty investigation, namely corporation screening, to have a practical effect, the notice of the right to silence, including refusal to submit data, should be preceded. Only by doing so can they avoid unreasonable compulsory statement demands for administrative purposes and stop the shift to unfair tax offense investigation. Concerns about weakening administrative power due to the refusal to submit the data are already determined by the circumstances as expected under the related statutes. Because the customs act plans to punish those who refuse to submit data to the authorities to a comparatively slight degree and it is prescribed the preliminary tax offense investigation in case of the refusal to submit data.
In exceptional cases, when it is necessary to go through the process of transferring to tax offense investigation, not only it is required to obtain the approval from the committee but also a systematic device should be devised to prevent the use of the statements or data at the previous customs duty investigation in the transferred tax offense investigation.
For the Charter on duty payer rights to protect taxpayers from customs duty investigation, namely corporation screening, to have a practical effect, the notice of the right to silence, including refusal to submit data, should be preceded. Only by doing so can they avoid unreasonable compulsory statement demands for administrative purposes and stop the shift to unfair tax offense investigation. Concerns about weakening administrative power due to the refusal to submit the data are already determined by the circumstances as expected under the related statutes. Because the customs act plans to punish those who refuse to submit data to the authorities to a comparatively slight degree and it is prescribed the preliminary tax offense investigation in case of the refusal to submit data.
In exceptional cases, when it is necessary to go through the process of transferring to tax offense investigation, not only it is required to obtain the approval from the committee but also a systematic device should be devised to prevent the use of the statements or data at the previous customs duty investigation in the transferred tax offense investigation.
본문·목차
인공지능 문자 인식 모델을 통해 추출된 텍스트로, 일부 오타나 오류가 포함될 수 있으나 지속적으로 개선 중입니다.
오류를 발견하셨다면 해당 부분을 드래그한 후 ' 를 통해 신고해주세요.
오류를 발견하셨다면 해당 부분을 드래그한 후 ' 를 통해 신고해주세요.
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