A recent incident in which a famous ophthalmology director in Gangnam evaded billions of won in taxes by disguising illegal rebate fees paid to patient brokers as hospital promotional expenses clearly shows the moral hazard in our society. They showed meticulous collusion with so-called ‘document dealers’ who issued fake tax invoices in order to conceal the cost of arranging patients, which cannot be recognized as necessary expenses under the Medical Services Act. In the end, when an investigation began following a complaint from the National Tax Service, an attempt was made to resolve the situation by paying the full amount of the portal tax, but this caused a deep sense of loss to the majority of citizens who faithfully fulfill their tax obligations. These intelligent tax crimes go beyond simple individual deviance and, combined with illegal practices in the medical field, are causing serious side effects that distort social resources and impede honest competition.

On the other hand, at the macro level, the debate over tax fairness for asset income is emerging as a hot potato. Despite the advent of the era of ‘manspeed’ in which the stock market exceeds the 9,000 mark, wage earners are feeling extreme relative deprivation between the high progressive tax rate imposed on the price of labor and the low tax system on capital gains. The numerous debates between the introduction and abolition of financial investment income tax ultimately involve concerns about how to harmonize the two values ​​of ‘capital market revitalization’ and ‘tax fairness’. Now is the time to go beyond the simple fear of market contraction and need policy wisdom to attract long-term investment and establish elaborate taxation principles for capital income, like in major countries such as the United States.

Even in the corporate business environment, tax policy is no longer simply cost management, but has become an important task directly related to social responsibility. The government’s move to end the ‘asset sale special taxation’ that was temporarily introduced after the PF insolvency incident has significant implications. This is based on the judgment that the past practice of the parent company shouldering the insolvency of its subsidiaries does not comply with the principles of modern corporate governance and shareholder value protection. In addition, the legal disputes that large domestic companies conducting overseas business experience with local authorities over the interpretation of tax treaties remind us of how complex and important tax risk management is in the era of global management. Now, companies must also read the government's changing policy stance and recognize that establishing a culture of transparent and sincere tax payment rather than pursuing short-term profits through tax avoidance is advantageous for enhancing long-term corporate value.

Practical efforts to realize tax justice are continuing steadily in front-line administrative settings. The fact that local governments, including Gijang-gun, are strengthening the crackdown on delinquent vehicles in collaboration with related organizations is the minimum administrative will to achieve fairness with conscientious citizens who pay taxes. In addition, efforts at the private level to honor honest taxpayers and change social awareness, such as the ‘Taxpayer’ awards ceremony hosted by Tax Daily, are positive signals that increase the maturity of our society. Taxes are not simply an object of collection, but a measure of social trust that supports the national community. Therefore, a system must be established that imposes strict legal standards on tax evasion while providing sufficient social rewards and honor to those who faithfully fulfill their obligations.