조세소송법 제정방안 연구(Study on legislation of tax litigation act)

This report examines measurements for legislation of Korean Tax Litigation Act. Todays tax Litigations increase very rapidly in Korea. After the information of Korean Supreme Court tax litigations are highly located in the portion of entire administrative litigations in Korea. As the legal mind of citizens are step by step increasing, the necessity of independent litigations act in tax law area becomes bigger. Presently tax (administrative) litigations in Korea are conducted without independent litigations act after the (general) administrative litigations act. And in point of court organization Korea has not yet independent special court of tax law suit. This causes, in my opinion, decrease of expertise of lawyer in tax area. We can understand this situation very clearly in fact, that in second tax law suit(appeals) the portion of tax litigation becomes bigger than general administrative law suit. Because in general administrative litigation the ratio of process ending with first judgment is bigger than in tax litigations. (The rest omitted)