행정심판법과 비교를 통한 조세불복절차의 문제점과 개선방안

Tax Appeal Systems are closely composed of pre- and post-mortem remedies considering the complexity of tax disputes and the number of occurrences, and also show various compositions. It also adopts the necessary transposition in its relationship with administrative litigation. The diversity of these Appeal System or the necessary transpositionism bring overlapping protection of rights relief, but on the contrary, it is hard to deny taxpayer confusion due to its diversity and complexity. In particular, the issue of effectiveness due to differences in the actual utilization rate or the winning rate and the difference in professionalism between the respective appeal organizations is also significant in terms of the nature of special administrative appeals. First, it is necessary to simplify complex and redundant procedures of appeals and operate them as one-on-one and unified. It is reasonable to reorganize the administrative appeals principle to focus on the adjudgment of the tax tribunal. However, integrating the tax tribunal recognized as a special administrative appeall into a general administrative appeal requires careful consideration considering the characteristics of the tax dispute case and the majority of the case. Second, there are matters that need to be improved in terms of the content of tax adjudgment. In addition to the revocation trial, the type of judge must be diversified to substantially guarantee the rights and interests of taxpayers. The provisions for the qualifications of the parties shall be amended in accordance with the Administrative Procedure Act or the Administrative Appeals Act.