국세불복절차의 선택 요인과 개선방안

This study investigates the actual state of national tax appeals, the choice of national tax appeal procedures and the factors affecting the choice, and suggests some possible measures for improvement. The factors affecting the choice of national tax appeal procedures are as follows. First, those who attached importance to convenience chose the appeal to the National Tax Service, and those who attached importance to fairness chose the appeal to the National Tax Tribunal. Second, those who appealed small amount of tax chose the appeal to the National Tax Service, and those who appealed large amount of tax chose the appeal to the National Tax Tribunal. Third, tax items did not affect the choice of tax appeal procedures. We suggest following plans for improvement. First, some previous researches insisted that appeals to the head of regional or district tax office should be abolished, but we argue that the appeal system should be maintained because a lot of taxpayers use the appeal system and winning rate of taxpayers is not low. Second, if a taxpayer requests the pre－assessment review and appeals to the head of regional tax office, he or she makes double appeal at the same institution. So the appeal to the head of regional tax office should be prohibited for the case after the pre－assessment review. Third, the doctrine of exhaustion of administrative remedies should be maintained, but in order to shorten the tax remedy period, taxpayers must be able to raise litigation after the pre－assessment review or appeal to the head of tax office. Fourth, the system of appeal to the Board of Audit and Inspection should be abolished. <Key words> tax relief, tax appeal, appeal to the Board of Audit and Inspection, appeal to the National Tax Service, appeal to the National Tax Tribunal, the pre－assessment review