세무플랫폼 서비스에 관한 헌법적 연구

초록

The platform that connects business operators and consumers began to receive attention in earnest as they used IT technology-based online. In particular, the online platform, which appeared in earnest from the era of Web 2.0, rapidly entered the economic realm in line with the changes in the economic environment combined with IT technology. In the platform business, with the emergence of large global online platforms with the participation of giant information and communication companies, fairness of competition through monopoly and oligopoly cannot be guaranteed, so there is a movement to regulate it. Korea has continuously revised the Telecommunications Business Act in the form of communication regulation to regulate the market concentration of online platforms. However, regulating online platforms through the Telecommunications Business Act focuses on the fact that platforms use communication, so there is a limit to the regulation. In order to solve this problem, the National Assembly is discussing the enactment of the relevant laws, focusing on platform fairness that regulates the platform itself, and bills for fairness in online platform brokerage transactions or bills for digital platform development and user protection. there is. However, discussions on the regulation of online platforms continue, but they have not yet been enacted. Apart from this, in the professional field, the problem of the platform is becoming a legal dispute. Problems with professional platforms began in the mid-2010s in the platform market. The professional field platform initially started as a form of introducing professional workers, but gradually functioned as a brokerage business, causing a problem of conflict with the specificity of the professional job. A representative case of such conflict is the dispute between the Korean Bar Association and the legal platform called Rotalk. The Constitutional Court judged that most of the lawyer advertisement regulations of the Korean Bar Association were constitutional, but did not say that Rotalk itself was unconstitutional. In the professional field, platform problems are also occurring in the medical and tax fields. In particular, a platform dispute in the tax field occurred in 2021 between the Korea Tax Association and the tax platform Samjeomsam. The Korea Tax Service Association filed a complaint with the investigative authorities against Samjjeomsam for advertising and performing duties as a tax agent by an unqualified person. Regarding this case, Article 2-2 of the Tax Accountant Act, amended in 2021, stipulates the introduction and prohibition of mediation of tax agents. There is a controversy over whether the freedom is excessively infringed upon in activities. However, it is difficult to regulate the platform business itself from the perspective of freedom of work. Rather, it is expected that the platform business will spread further in the specialized field in the future.

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