우리 보조금관리법과 지방재정법은 형법상의 사기행위나 횡령행위에 비해 불법성이 높다고 보아야 할 보조금 부정수급 및 용도외사용 행위를 형법상의 사기죄나 횡령죄와 동일한 불법성을 가지는 행위로 취급하고 있다. 이 글은 독일 형법상 보조금사기죄의 입법배경 및 보조금사기죄와 일반 사기죄의 차이점을 자세히 살펴보고, 독일법상의 보조금사기죄와 우리나라 보조금관리법 및 지방재정법상의 보조금 부정수급 및 용도외사용 행위 처벌규정을 비교분석하여 우리나라 규정이 가지는 위와 같은 문제점을 명확히 한다. 그리고 이러한 문제점을 개선하여 보조금 부정수급행위에 효과적으로 대응할 수 있는 형사법적 방안으로 보조금사기죄를 형법에 신설할 것을 주장하면서, 보조금사기죄를 신설하는 구체적 방안을 제시한다.
According to the Subsidy Management Act and the Local Finance Act, any person who is granted or paid subsidies by filing a false application or by other improper means, or who uses subsidies for any other unspecified purpose, shall be punished by penalty which applies to the crime of fraud or embezzlement, even though these crimes are less severe than those crimes. This article examines backgrounds of the crime of subsidy-fraud in German criminal law and differences between subsidy-fraud and normal fraud crime. In that way, this article clarifies problems of provisions in the Subsidy Management Act and the Local Finance Act. For the reform of criminal response to the unlawful recipience of subsidies, the author insists to make a provision of subsidy-fraud in the Criminal Act and suggests an concrete measure.
According to the Subsidy Management Act and the Local Finance Act, any person who is granted or paid subsidies by filing a false application or by other improper means, or who uses subsidies for any other unspecified purpose, shall be punished by penalty which applies to the crime of fraud or embezzlement, even though these crimes are less severe than those crimes. This article examines backgrounds of the crime of subsidy-fraud in German criminal law and differences between subsidy-fraud and normal fraud crime. In that way, this article clarifies problems of provisions in the Subsidy Management Act and the Local Finance Act. For the reform of criminal response to the unlawful recipience of subsidies, the author insists to make a provision of subsidy-fraud in the Criminal Act and suggests an concrete measure.
