과세전적부심사와 관련된 과세처분의 절차적 하자에 관한 연구 -대법원 2016. 4. 15. 선고 2015두52326 판결을 중심으로-

Abstract

Recently, tax complaints are frequently occurring against high taxation. To prepare for this, the taxpayer usually uses the post-processing process. The process of tax appeals is an important measure for the taxpayer. This process of the nation's tax appeals has come to a focus on the post-processing process. But not anymore. There is a need to review the pre-processing process once again. Pre-processing procedures also have many advantages as well as post-process procedures. So it is very important to them. We need to examine the Pre-Deliberation review system in particular. About this matter, it is necessary to pay attention to recent Supreme Court. This case is the forfeit of the taxpayer's procedural rights based on instructions, not legislations. The Supreme Court recently highlighted the process of the taxpayer's legal rights. Taxation offices should be based on the law in which taxation is imposed. This is the realization of principle of no taxation without law. Tax advance notice is essential, unless specifically instructed to do so. If you deprive it, it will cause serious defects. That is, it violates the taxpayer’s procedural rights. For the continuous use of the Pre-Deliberation review system, continued research is required. It is also intended to implement due process of law in korean constitution