조세쟁송절차의 개선방안- 미국 법제와의 비교를 중심으로 -

In order to resolve tax disputes reasonably and efficiently, the dispute process must be simplified and a professional and independent dispute resolution agency must be formed. The complex and overlapping multi-level structure consisting of pre-tax adequacy review, objection, review request, and adjudication request is abolished, and only pre-tax adequacy review and adjudication request are preserved, but the tax dispute resolution agency is unified into the Tax Tribunal, and the Tax Tribunal should be in charge of this. In order for a tax dispute resolution agency to make a fair decision, it must be an independent organization that is distinct from the tax agency. In the case of the U.S. state board of tax appeals, members do not hold positions in tax administration or taxation agencies, but are obligated to devote themselves to their duties as full-time employees. In order to ensure the independence of the Tax Tribunal, public officials belonging to tax agencies should be excluded from the composition of the Tax Tribunal, and responsibility and fairness should be strengthened by making all Tax Tribunals full-time private sector experts. From the perspective of professionalism and technology in tax legal relations, it is necessary to establish and operate a tax court that handles tax cases exclusively. Since special courts are not permitted under the Constitution, judges cannot be composed of people with specialized knowledge and experience in taxation like the U.S. Tax Court. Establish a tax court as a specialized court and appoint judges with specialized knowledge on taxation or acquire specialized knowledge on taxation through a certain period of training and hire tax experts to assist in trial work to secure the necessary expertise.