Reference(참고자료)

Tax Law Network Structure(조세법 네트워크 구조)

By academicus

2026-06-17 3 Min Read

Key term (핵심 용어)

1. Network(네트워크)

A structure that represents entities (nodes) and the relationships (links) between them.(개체들과 그 개체들 사이의 관계를 표현한 구조)

General Example(일반 예시):

Me(나) ── Friend(친구) ── Hong Gildong(홍길동)
 │
Friend(친구)
 │
Cho Gildong(조길동)

People(사람) = Node(노드)
Friendship relationships(친구 관계) = Link(링크)

2. Node(노드)

Entities within a network(네트워크 안의 개체)
Laws and regulations(법령) = Node(노드)

General Example(일반 예시):

People(사람) / Companies(회사) / Websites(웹사이트) / Laws and regulations(법령) / Legal provisions (articles)(조문)

Examples in Tax Law(세법에서의 예시):

Income Tax Act(소득세법) / Corporate Tax Act(법인세법) / Restriction of Special Taxation Act(조세특례제한법) / Framework Act on National Taxes(국세기본법)

Article 14 of the Income Tax Act(소득세법 제14조) / Article 20 of the Income Tax Act(소득세법 제20조) / Article 29 of the Restriction of Special Taxation Act(조특법 제29조)

3. 링크(Link)

Relationships Connecting Nodes(노드와 노드를 연결하는 관계)
A link represents a relationship that connects one node to another.(인용·참조·위임 관계) = Link(링크)

General Example(일반 예시):

Person(사람) ↔ Friendship(친구)
Company(회사) ↔ Business Transaction(거래)
Website(웹사이트) ↔ Hyperlink(하이퍼링크)
Law(법령) ↔ Citation(인용)

Examples in Tax Law(세법에서의 예시):

Income Tax Act(소득세법)
↓ Reference(참조)
Restriction of Special Taxation Act(조세특례제한법)

4. Network Analysis(네트워크 분석)

The quantitative analysis of network structures.(네트워크 구조를 숫자로 분석하는 것)

Legal System(법 체계)

1. Traditional View of the Legal System(전통적 법체계 관점) = Hierarchical Structure(위계 구조)

Constitution(헌법)
↓
Acts (Statutes)(법률)
↓
Presidential Decrees (Enforcement Decrees)(시행령)
↓
Enforcement Rules(시행규칙)

2. Actual Legal System(실제 법령) = Interconnected Structure(서로 얽혀있음)

Income Tax Act(소득세법)
↓ Reference(참조)
Restriction of Special Taxation Act(조세특례제한법)

Income Tax Act(소득세법)
↓ Delegation(위임)
Enforcement Decree of the Income Tax Act(소득세법 시행령)

Enforcement Decree of the Income Tax Act(소득세법 시행령)
↓ Reference(참조)
Framework Act on National Taxes(국세기본법)

Framework Act on National Taxes(국세기본법)
↓ Reference(참조)
Electronic Documents and Transactions Act(전자문서법)

Laws from a Network Perspective(네트워크 관점에서의 법률)

Laws and regulations(법령) = Node(노드)
A link represents a relationship that connects one node to another.(인용·참조·위임 관계) = Link(링크)

Framework Act on National Taxes(국세기본법)
│
▼
Income Tax Act(소득세법) ─────▶ Restriction of Special Taxation Act(조세특례제한법)
│
▼
Enforcement Decree of the Income Tax Act(소득세법 시행령)

Article 14 of the Income Tax Act(소득세법 제14조)
↓
Article 29 of the Restriction of Special Taxation Act(조세특례제한법 제29조)
↓
Enforcement Decree of the Restriction of Special Taxation Act(조세특례제한법 시행령)

Article 14 of the Income Tax Act references Article 29 of the Restriction of Special Taxation Act, which in turn references the Enforcement Decree of the Restriction of Special Taxation Act.(소득세법 제14조가 → 조세특례제한법 제29조를 참조 → 조세특례제한법 제29조 → 또 다른 시행령을 참조)

→ Ripple Effect (연쇄 파급효과)

Key Metrics in Network Analysis(네트워크 분석 시 중요점)

① Centrality(중심성)

→ Which law is the most important within the network?(어떤 법령이 가장 중요한가?)

Example(예시): Framework Act on National Taxes(국세기본법)

The Framework Act on National Taxes is likely to have high centrality because it is referenced by many other tax laws and legal provisions.(국세기본법은 많은 법이 참조하므로 중심성이 높을 가능성이 큼)

② Density(밀도)

→ How complexly are the nodes connected within the network?(얼마나 복잡하게 연결되어 있는가?)

A ─ B

C ─ D

보다

A─B─C─D
│╲│╱│
└─┴─┘

가 훨씬 복잡함.

③ Modularity(모듈성)

→ Which groups or communities do the laws form within the network?(법령들이 어떤 집단을 이루는가?)

Example(예시):

Income Tax Group(소득세 그룹)
Corporate Tax Group(법인세 그룹)
Value-Added Tax (VAT) Group(부가가치세 그룹)

으로 나뉠 수 있음.

④ Ripple(파급)

→ How many legal provisions are affected when a specific provision is amended?(어떤 조문을 개정하면 몇 개 조문에 영향이 가는가?)

Number of Affected Provisions(영향받는 조문 수)

+
Impact Distance(영향 거리)

+
Impact Strength(영향 강도)

를 계산할 수 있음.

Tags:

node statutorynetworkstructure