현행 조세법상 납세자이익보호 및 권리구제제도에 관한 연구

This Study starts from the purpose, to compare the system of tax investigations of Korea and China in the occasion of joint tax conference between Korean Academic Society of Taxation and Chinese Tax Association held in Seoul 2011 summer. Taxpayer Protection is constitutional order. The Constitution provides for the principle of taxpayer protection. And this principle is concretely by current tax laws(acts and regulations). The courts of justice have the final authority in interpreting the tax laws, and the rulings and interpretations by tax authorities do not bind. In this article the principle of taxpayer protection is clarified by the two big institutions, such as tax investigations and tax appeals. Tax investigation is applicated by related district tax offices and regional tax office. As a result of tax investigation tax authority gives to tax payer a notice. Against this notice the tax payer can initiate the pre－examination. After the tax imposition notice tax payer can initiate tax appeals to National Tax Examination Committee or National Tax Tribunal. All these processes must be neutral and independent. Especially the pre－examination procedure must be neutral and independent. For this purpose the judge must obey the principle of ex parte communications. In addition the percentage of winning must be upgraded. With this tax payers can trust the pre examinations procedure. In Korea tax appeal system ist very complex and overlapping. To simplify the appealsystems the examination by Board of Audit and Inspection must be from the tax appeal system omitted. In addition various procedural problems (such as non －suspension of execution, prohibition of disadvantageous treatment etc.) must be improved to applicate and guarantee the principle of taxpayer protection. It is to expect that the whole institutions of taxpayer protection can further more develop and increase.