필요적 조세전심절차의 개선방안 연구

Abstract

To protect the rights and interests of taxpayers, it is crucial to have a constitutional, legal, and economical tax appeal system in place. The Constitution of Korea grants citizens the right to request a trial, and in the case of an administrative trial, it stipulates that judicial procedures shall be applied mutatis mutandis. However, the current mandatory tax pretrial procedure may pose challenges to this right as it falls under administrative adjudication, necessitating the application of judicial procedures mutatis mutandis.
 This study is based on the decision of the Constitutional Court of the local tax appeal procedure, which was previously ruled unconstitutional and changed to an arbitrary pre-trial procedure, and the general administrative appeal system, which is operated as a voluntary pre-trial procedure through law amendments. It reviewed whether the current necessary pretrial procedures infringe upon the right of access to courts or whether judicial procedures are not applied mutatis mutandis.
 The problems identified with the current tax pre-examination procedure are as follows: 1) Judicial procedures were not sufficiently applied to the Board of Audit and Inspection's request for examination. 2) The National Tax Service’s request for examination has fatal problems with independence and fairness. 3) The request for adjudgment by the Tax Tribunal also has problems in detail.
 In this paper, the following improvement measures were proposed. 1) Request for examination by the Board of Audit and Inspection should be abolished. 2) The National Tax Service focuses on voluntary procedures. 3) It is also desirable to convert request for adjudgment by the Tax Tribunal to a voluntary procedure.
 This study contributed to the protection of constitutional rights by suggesting ways to guarantee taxpayers' right of access to courts.