독일법상 조세행정행위에 관한 소고 ― 일반 행정법적 관점에서 ―

Administrative action under Korean law is an academic concept. According to the current laws of Korea, the term administrative action is not used in text of law and is used academically only. The reason for establishing the concept of administrative action is that administrative action is differentiated from other various administrative actions and forms. Administrative action is treated as a form of action subject to special legal regulations. Administrative action is recognized as having special effects under the public law in that they are unilateral and powerful actions of the administrative agency. We use special art of administrative litigation against administrative action. Therefore, there is a practical benefit in establishing the concept of administrative action. The concept of administrative action originated from the civil law system. In particular, the conceptual regulations for administrative actions in the German Federal Administrative Procedure Act (Verwaltungsverfahrensgesetz) are meaningful to us. This is also the case in the realm of the Tax Administrative Law, which is the realm of the Special Administrative Law. It is essential to understand the specificity of tax administration actions for a theoretical examination of the tax administration. Nevertheless, there were no essential discussions about it in Korea. In this regard, this thesis examines the notion of tax administration in German law that can be traditionally used as a reference in korean tax administration law. Through this review, we seek to understand the concept of tax administration action applicable to the field of tax administration law in Korea and related issues. Unlike Germany, Korea did not explicitly define the concept of administrative action. Under the Korean legal system, it is difficult to apply German laws and theories in the realm of Korean tax administration law. However, Korea has traditionally developed jurisprudence through administrative actions of academical meaning. So we can get legislative implications. In particular, in the case of Korea, the notion of an administrative action was not separately established in the area of ​​the Tax Administrative Act. In addition, theoretical problems were solved through the concept of administrative action of academical meaning or at the level of general administrative law. It is worth noting that Germany has special rules and theoretical examinations in the area of ​​tax administration law. For example, the legal effect of notification to the other party in the process of establishment of tax administrative action, the reservation of reexamination as a special type of subordinate in tax administrative acts, and the provisions and interpretations of the German Tax Act on temporary decisions are meaningful to the Korean tax administrative law. It may provide some good implications to us.