미국의 조세소송상 화해제도
Reconciliation system on tax litigation in the United States
김상찬
초록
Administrative Court or civil court deals with the litigation related to tax because South Korea is not set up a tax court, but the present tax relief system has proved its own limitation as the number of tax conflict is increasing and its details are getting various and complicated. If a dispute arises between a taxpayer and a person who has taxation, we do not have any system which can solve through reconciliation and mediation between the two parties. So the most fundamental problem is most tax conflicts are solved uniformly though ruling and administrative judge. This thesis introduces the actual condition of tax litigation on the United States's federal tax solving most tax conflicts and analyzes its background. the characteristic of solving system for the United States's tax conflict is not based on the appeal proceeding in administrative judge as a run-up to tax litigation, and instead, it is devising various ADR ways as well as reconciliation which solves conflicts through dialogue and compromise. The thesis explains that about 0.8% of tax conflicts in United States is solved promptly through reconciliation such as informal conference between the taxpayer and IRS and the fact of being solved by reconciliation in all cases from tax audit to lawsuit citing statistical data. In the case of tax conflict in South Korea, reconciliation is nearly used, and the thesis insists that must introduce ADR system such as reconciliation can solve disputes of settling the case out of court as well as prompt and economical, from taxpayer's remedy point of view. Therefore, this thesis will be a very valuable research material in examining the chance of reconciliation on tax conflict in South Korea from now on.