KLRI : KOREA LEGISLATION RESEARCH INSTITUTE

Ⅰ. Backgrounds and Purposes

▶A management tool is needed to clarify the object of legal application as the types and numbers of local administrative penalty charges increase 

○Since the individual law stipulates that local administrative penalty charges are to be collected in accordance with the Act on the Collection of Local Administrative Penalty Charges, the object of the law will be changed in accordance with the enactment and amendment of the individual laws.

○When applying indirect compulsory measures (e.g., mandatory submission of payment certificates, disclosure of lists, restrictions on payment, and restrictions on government-licensed projects), it is necessary to clearly check whether the target is exactly the local administrative penalty charges, but there exists legal uncertainty and instability.

○It is necessary to find a way to effectively manage the listed targets by specifying the individual Local Administrative Penalty Charges Act and the relevant status quo of local administrative penalty charges.

▶Need to improve the convenience of the people is being raised for the provisional insufficiency for refunding overpayment and mispayment of local administrative penalty charges.

○The provisions for refunds for overpayment and mispayment of local administrative penalty charges are now insufficient. For this reason, complaints have been continuously raised that proper provisions need to be supplemented.

○Provisions for enhancing public convenience, such as provisions relevant to reimbursement of overpayment and mispayment, and provisions for deferral and installment of collection, need to be supplemented all together. However, it is necessary to examine whether it is appropriate to place these revisional provisions in the Act on the Collection of Local Administrative Penalty Charges or not.

 

Ⅱ. Major Content 

▶Review of the principles of constitutional control over local administrative penalty charges

○The Constitution has long developed the principle of discipline to minimize infringement of people's property rights in accordance with the rule of law by stipulating the principle of no taxation without law.

○The Constitution does not stipulate any non-tax revenue such as local administrative penalty charges, but in light of the constitutional principle of no taxation without law, it can be interpreted that it requires the equal protection of law equivalent to the tax legal system.

○Problems such as lack of refund provisions cannot continue to be neglected even in light of constitutional principles, and it is necessary to amend them within the framework of local administrative penalty charges laws at a similar level to tax law regulations.

▶A management tool of tables listed on the application of the Act on the Collection of Local Administrative  Penalty Charges

○It is necessary to secure legal clarity and stability when using indirect compulsory measures by presenting the relevant acts of Act on the Collection of Local Administrative  Penalty Charges as a form of listed table.

○First, the method of presenting a table by the notice of the Ministry of Interior and Safety is surely convenient, but it is inappropriate for setting the scope of the law by administrative rules,  which might destroy the current local administrative penalty charges legal system.

○Second, there is another option of presenting a table directly in the law. However, there is a difficulty in carrying out simultaneous revision of the whole relevant acts because the current status of the relevant acts of Act on the Collection of Local Administrative Penalty Charges and the contents of the table attached must match. There is also another kind of difficulty in that it is not easy to revise the law frequently.

○Third, there is alternative way of presenting a listed table through the notice, while at the same time stipulating that the table of the notice applies only in relation to the use of indirect compulsory measures. By doing so, it is possible to meet the needs raised in the actual local administrative penalty charges collection administration while not affecting the entire local administrative penalty charges legal system, so this option would be the most reasonable solution.

▶Amendments to enhance the convenience of the people, such as  Local Administrative  Penalty Charges provisions for refund of overpayment and mispayment 

○Amendments to enhance public convenience, such as provisions relevant to overpayment refund or deferral of collection and installment payment, need to be reflected in the local administrative penalty charges legal system.

○The  Local Administrative Penalty Charges legal system consists of two parts: the Act on the Collection of Local Administrative  Penalty Charges plays only a role as a supplementary law to the individual laws which stipulates specific local administrative penalty charges.

○The Act on the Collection of Local Administrative  Penalty Charges only has a supplementary position, but does not have a subordinate one. Both the Act on the Collection of Local Administrative Penalty Charges and the relevant acts of  the same have the same effect in laws and constitute the entire local administrative penalty charges legal system in mutual cooperation. The Act on the Collection of Local Administrative  Penalty Charges is not just the Collection Act, but it should be understood as a practical combination of the three laws : the Local Administrative Penalty Charges Collection Act, the Local Non-Tax Revenues Management Act, and Other Supplementary Regulations Act.

○The Act on the Collection of Local Administrative  Penalty Charges may supplement the other laws on matters not prescribed by the same several acts stipulating local administrative penalty charges individually. Even so, each individual relevant act of the Act on the Collection of Local Administrative Penalty Charges still has legislative discretion to prepare different provisions from the ones prescribed in the Act on the Collection of Local Administrative Penalty Charges. The Act on the Collection of Local Administrative Penalty Charges's provisions enhancing public convenience, such as the provisions for the refund of overpayment, only faithfully follows constitutional orders requesting  implements for the local administrative penalty charges legal system and does not have any negative effect on the local administrative penalty charges legal system.

○However, by establishing a new provision declaring that the provisions prepared in the Act on the Collection of Local Administrative Penalty Charges only have a supplementary status to the relevant acts of the Act on the Collection of Local Administrative Penalty Charges, legal concerns about whether new amendments will harm the current local administrative penalty charges legal system could be effectively alleviated.

 

Ⅲ. Expected Effects

▶It is expected that the proposed amendments of the current law ultimately contribute to the purpose of increasing the efficiency of collecting local administrative penalty charges and enhancing public convenience.