소송 전 조세분쟁해결제도 개선방안 연구

This study focused on measures to ensure the efficiency and legitimacy of the tax dispute resolution system. This study consisted of methods for the individual tax dispute resolution systems to function properly, methods for reconstructing the entire tax dispute resolution system, and a method for converting the tax dispute resolution way. As a way to improve the individual tax dispute resolution systems, first of all, this study presented a method of recognizing binding force on the decision on a request for pre-assessment review. There are no obstacles in the legislation that recognizes binding force on the pre-assessment review decision, and by recognizing binding force, the effectiveness of the pre-assessment review system can be secured and disputes can be resolved early. This study presented, secondly, a method to secure the eligibility of the tax adjudication system as a necessary transposition procedure before tax litigation. Eligibility as the necessary preposition procedure for the tax litigation can be secured by ensuring independence of the head of the Tax Tribunal, limiting the number of requests for retrial, and specifying the reasons for the retrial. The integration of the examination of National Tax Service and tax adjudication of Tax Tribunal, and the integration of pre-assessment review and the objection to the head of tax office were suggested as a way to reconstruct the entire tax dispute resolution system. The fairness and efficiency of the tax dispute resolution system can be secured by the integration of the examination of National Tax Service and tax adjudication of Tax Tribunal. Efficiency can be promoted by integration of the pre-assessment review and the objection to the head of tax office. As a way to convert the dispute resolution method, this study proposed the conversion of the pre-assessment review procedure to the overall alternative dispute resolution procedure, and the introduction of a mediation to the entire pre-litigation tax dispute resolution process. By introducing such alternative dispute resolution procedures, tax disputes can be resolved quickly and smoothly. Combining these various measures, the following tax dispute resolution system can be established. In the first stage of the dispute resolution process, a place for the dispute resolution by settlement is located, and in the second stage, the dispute resolution is made by centering on the legality of tax assessment. Since the above various measures are related to the rights and obligations of the people, they must be determined by act. It is hoped that this study will help to establish the efficient dispute resolution system and ultimately contribute to the relief of taxpayers’ rights and securing the legitimacy of tax administration.