국세기본법상 납세자권리보호제도의 개선방안에 관한 연구

Abstract

In recent years, as the economy develops rapidly and the size of the economy grows, conflicts between tax authorities and taxpayers regarding tax affairs are increasing frequently. In the case of taxation by the tax office, it happens often illegal acts by misjudging the facts or applying the relevant laws and regulations incorrectly. Accordingly, if a taxpayer is infringed on a right or interest due to an illegal or unfair disposition or failure to receive a necessary disposition, it is natural that the taxpayer should be guaranteed to dispute it and seek protection of the right. Since the collection of tax is carried out without compensation, it has intrinsically intrusive properties, and as a natural consequence, infringement of taxpayer rights often occurs. Accordingly, a taxpayer rights protection system is necessary. Korea's taxpayer rights protection system can be largely divided into a ex ante taxpayer rights protection system and a ex post taxpayer rights protection system. The ex ante taxpayer rights protection system include the Charter of Taxpayer Rights, the Taxpayer Protection Officer System, and the pre-taxation review system, and ex post taxpayer rights protection systems include objections, request for examination, requests for trial and requests for examination by the Board of Audit and Inspection. This study expects to contribute to the establishment of legislation or government policies by suggesting improvement measures, focusing on the fact that there are many shortcomings in the taxpayer rights protection system. First of all, the improvement measures related to the ex ante taxpayer rights protection system are as follows. First, it is considered desirable to extend the period for requesting the pre-taxation review of taxation to 90 days or 30 days or more. Second, as a way to actively revitalize the prior remedies system, it is proposed to institutionalize the ex officio correction system, review the introduction of a prior consultation system like the United States (conciliation and arbitration, etc.), and secure the independence of the National Tax Review Committee. Third, while proposing the abolition of the objection system and the requests for examination by the Board of Audit and Inspection system, and proposes the integration of the request for examination and the request for trial. In conclusion, if objections and requests for examination are abolished and integrated into requests for trial, which is a necessary procedure for administrative trials, the Tax Tribunal's trial request system can be guaranteed to some extent expertise, objectivity, fairness, and independence.