조세법에 있어서 법률과 행정입법의 역할배분에 관한 개별적 유형화 - 헌법재판소의 결정을 중심으로-

There is no more characteristic administrative activity than legislation in modern administrative state. Measured merely by volume,more legislation is produced by the executive government than by the legislature. Especially in tax area, it has been a hot issue. It has been argued that there has been only a hazy borderline between constitutional delegated legislation and unconstitutional delegated legislation. This study was implemented to classify the constitutional and unconstitutional decisions of the Korean Constitutional Court. After reviewing 128 decisions of the Constitutional Court, 17 unconstitutional decisions could be classified as 4 categories by the contents of the tax statutes reviewed by the Court. I found that the unconstitutional decisions could be assorted as taxable unit, taxpayer, evaluation of taxable unit, requirements of heavy tax and reduced tax. I has also classified 98 constitutional decisions as 4 categories by the reasoning of the Court. 4 categories are organic and systematic analysis,impossibility, policy necessities, various and frequent changes for the justification of the administrative legislation.