납세자 권익보호를 위한 조세불복제도의 개선방안연구

Recently the conflict between tax authorities and taxpayers is being frequent by the governmental efforts to secure more tax revenue due to the economic growth and the diversification of economic phenomenon. Although there is the relief system for the people's property rights to protect being infringed on by the governmental financial right exclusively abused, this study has been carried out to find the problem of current tax disobedience system and examines the ways to strengthen the right of taxpayers. There were the earlier studies constantly to improve tax disobedience system such as the studies of review system of the legality before taxation including the advanced countries' tax disobedience system, the problems and the improvements of appeal to tax tribunal system and the improvements through the satisfaction measurement analysis. This study is distinguished by suggesting the problem and improvements of current system based on the cases of disobedience by corporations from the position of taxpayers. As the improvement plans, the improvement on the difference between additional tax and additional dues on tax refund, the limitation on the decision adjustment by the Administrative office of Tax Tribunal, the necessity of maintaining inspection request of the Board of Audit and Inspection and the improvement the reality of due date were suggested.