This study analyzes the tendencies toward tax avoidance among taxpayers in Korea. According to the results of the analysis of taxpayer tendencies, Korea's tax policy should focus on the tax avoidance problem of high-income earners, the legitimacy of wealth has not yet been recognized, and the issue of increasing income tax rates must be handled cautiously in conjunction with improvements in the tax base capture rate. Furthermore, taxpayers' aversion toward an unfair government was found to have stronger explanatory power than economic factors in the tax avoidance problem.