재조사결정의 문제점 및 해결방안 ―조세심판원의 심판결정례를 중심으로―

As to the Korean National Tax Framework Act, If a taxpayer believes that certain actions taken by the tax authorities are in violation of the existing tax law, he may appeal to the head of a regional or district tax office within 90 days from the date of receiving notice. If a taxpayer is not satisfied with an assessment made the head of a regional or district tax office, he may appeal to the National Tax Service or the Tax Tribunal within 90 days of receiving a written notice from the regional or district tax office. Finally a taxpayer is still unsatisfied with the decision rendered by the Tax Tribuna, he may take the case before the judicial court. Among the decision of the Tax Tribunal, there is a Re-audit decision. It means that a taxpayer's appeal is right (or can be more true), but instead of a countermand order the Tax Tribunal let the tax authorities reinvestigate the events and evidences. The tax authorities should reinvestigate the events and the evidences according to the Re-audit decision, and impose taxes less than initial disposition. At that time a taxpayer is willing to file a lawsuit to the court. However it is not prescribed in the rules of the Korean National Tax Framework Act. So basically the problems are it's legal basis and legal force. In addition it has some problems. First, which cases the Tax Tribunal make a Re-audit decision? Is it nece- ssary? Through the active cases let's research it's necessity. Second, what is the object of a lawsuit, an initial disposition or an corrective disposition by the tax authorities? Through cases of the Superior court let's research the legal theories. Third, within 90 days from notice a taxpayer cam file a lawsuit, but notice is what? Does it mean the Tax Tribunal's notice or the tax authorities' notice? The purpose of this paper is to survey legal theories of the Re-audit decision and to find a reasonal interpretation of rules. Finally it is necessary to amend the rules of initial date for filing a lawsuit.