콘텐츠 바로가기
로그인
컨텐츠

Category Open

Resources

tutorial

Collection of research papers and materials on development issues

home

Resources
Government and Law Laws and Legislation

Print

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

Related Document
Frame of Image
  • 조세소송법 제정방안 연구(Study on legislation of tax litigation act)
  • 박종수
  • 한국조세재정연구원


link
Title 조세소송법 제정방안 연구(Study on legislation of tax litigation act)
Similar Titles
Material Type Reports
Author(Korean)

박종수

Publisher

서울:한국조세재정연구원

Date 2012-06
Pages 234
Subject Country South Korea(Asia and Pacific)
Language Korean
File Type Link
Subject Government and Law < Laws and Legislation
Holding 한국조세재정연구원

Abstract

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)