조세 절차에서 실질과세원칙의 적용과 한계:과세의 정당성과 납세자 권리 보호를 위한 개선 방안

Tax procedures are essential legal processes that clarify the rights and obligations of taxpayers and tax authorities during the creation, determination, and collection of tax obligations. These procedures ensure legal stability for taxpayers and fairness and transparency for tax authorities. The principle of substantial taxation plays a critical role by prioritizing taxation based on economic substance rather than formal requirements, aiming to prevent tax avoidance and enhance the legitimacy of taxation. However, excessive emphasis on this principle may undermine legal stability and predictability, necessitating a balanced approach between substantive and procedural requirements. This study examines the interaction between tax procedures and the principle of substantial taxation to propose strategies for harmonizing the dual objectives of protecting taxpayers’ rights and ensuring fair tax administration. Key recommendations include simplifying tax appeal procedures, introducing litigation-based reconciliation mechanisms, and leveraging the complementary roles of substantial taxation and procedural fairness. Furthermore, the study highlights the need for an independent and specialized tax court to enhance the effectiveness of tax dispute resolution. These measures aim to promote fair and efficient tax administration while safeguarding taxpayers’ rights.