세무조사대상자 선정과 조사방법에 관한 연구

Abstract

In this study, the public intends to propose a tax adjustment system based on disagreements over the results of the survey, by reviewing the selection of tax investigation targets by the taxation authorities and the fair and reasonable tax investigation methods under the Act and pointing out the problems. To solve these problems, the National Tax Service Act should combine the current tax audit regulations listed in each tax law, including the Income Tax Act, with the National Tax Service Act in consideration of the current tax audit regulations, which are based on the principle of integrated tax audits. It would be fair to change the current title of Chapter 7 of the National Tax Service Act to [the tax investigation and taxpayer right] and to list all matters, including the definition of tax investigation related to tax investigations, type of investigation, selection of those subject to investigation, methods of investigation, and procedure of investigation, and to list how taxpayer's rights should be guaranteed accordingly. Second, a so-called ‘fair and tax committee’ should be established for the purpose of identifying the type of person to be selected for tax investigation and for the fairness of selecting those to be investigated before being fully reviewed. There are more problems with irregular selection than regular selection. It shall be made clear why the taxpayer should be subject to a tax audit, investigated according to the method of investigation prescribed by law, and saved from unfair taxation, so that fair taxation may be made. Third, the temporary storage survey (old, deposit investigation) conducted in a manner consistent with the current tax code survey should be supplemented or abolished at least. Tax investigations that ignore taxpayer’s rights and interests should not be avoided, as they are equivalent to confiscation and retrieval just because they are suspected of failing to properly report and pay the tax violations. Fourth, in the case of mutual disagreement between the tax authorities and the taxpayers on the results of the tax investigation, the tax adjustment system for the investigation results shall be introduced, and the matters agreed in the adjustment shall be able to terminate the tax obligation with the revised report of the taxpayer. The authority to ask, investigate, question, or inspect the tax laws so far shall be collected under the National Tax Act, a separate chapter related to tax audits shall be created, the target of tax audits shall be selected, and the method of investigation shall be listed, and the tax adjustment shall be made if the results of the investigation are not mutually agreeable to the taxpayer.