The purpose of this study is to, by modifying and revising a resident determining criteriaon current Income Tax Law and clarifying a legislative regulation, examine the extend ofperception to practical counterplan which can prevent tax avoidance using pretense tonon-resident and offshore tax evasion using Tax Heaven. Summarize of this results are as below. First, about awareness for status of offshore tax evasion, opinions that responding methodfor offshore tax evasion by current Korean tax system is not enough were appeared. Bothrevenue officers and tax agents agreed with low responding of current tax system for offshoretax evasion. Second, on current law, with reference to the importance rank about problemsfor a resident determining criteria, opinions for that ‘on current law, regulations andinterpretations for concept of resident can't define concept of resident clearly ’ took the 1strank by appearing highly. Third, with reference to the importance rank about reason foroffshore tax evasion possibility, since opinions about ‘lack of evidence for offshore tax evasion’ took the 1st rank by appearing highly, this study can find out that lack ofproviding relevant information which can be a beginning approach to the suspicion ofoffshore tax evasion can be the biggest reason. Forth, with reference to the importance rank about improvement plan for resident decisionto prevent offshore tax evasion, the concept of ‘having their own address, that is, “whenhaving a job which is essential to stay more than 1 year continuously” should be definedclearly.’ took the 1st rank by appearing highest. Fifth, with reference to the importance rankfor international counterplan to prevent offshore tax evasion, opinions for ‘reinforcement ofinternational cooperation; vitalization of information exchange with other countries and so on’took the 1st rank by appearing highly. Sixth, with reference to the counterplan which canbe done domestically to prevent offshore tax evasion, opinions for ‘foundation of Tax Heavenrelated law and reducing of actual burdening tax rate when deciding Tax Heaven’ took the1st rank by appearing highly.