전문법원으로서 조세법원 설립 필요성에 관한 연구

Abstract

Procedure of tax dispute is process of solution in the event of a legal dispute about tax. Contemporary society, in the ascension of sense of taxprayer’s rights, procedure of tax dispute is expanded. This procedure is classified with tax appeal(administrative office) and tax proceedings(the judicial branch). This article reviews on, first, current structure of the judicial branch, in sequence, family court, administrative court, patent court, and bankruptcy court with a professional courts. And I reviewed on contents and drawback about procedure of tax dispute which incuding stax appeal and tax proceedings. And I also reviewed on a desirable appearance of the tax court within the framework of the present constitution, at the same time, demonstrated necessity of establishment of a tax court as a professional court from the specificity of the tax case. I also mentioned about labor court and admiralty court which deal with professional field. Especially, President Yun, time of candidacy, pledged to establish admiralty court, therefore installation of tax court is again in the spotlight. In the 7th National Assembly(January 30. 1969), Tax Tribunal Bill with tax court was moved for the first time. It is desired that tax court is established to the district court level(Dreiinstanzensystem), and jurisdiction is included tax administration cases, tax civil cases, tax criminal cases. I also talked about supply of labor of tax court, a counsel of tax lawsuit, budget of the court, and form a bond of sympathy of the court’s members and so on. Especially, about a counsel of tax lawsuit, I critically examined Patent Attorney Act Article 8, introducing the Constitutional Court Decision and Supreme Courts decision. Through establishment of a tax court, if it is trainning special judge and broadennig participation of professionals, I think that rights and interests of taxpayer can be protected from taxing authorities.