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A Study on the Direction of Reform of the National Tax Service Examination Request System

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Reducing mandatory pre-trial procedures could enhance taxpayer rights and promote fairness in tax cases.
Evidence shows no significant superiority of Tax Tribunal over NTS examinations in protecting taxpayer interests.
Existing procedures may limit taxpayer options, indicating a need for a more cautious integration of the appeal system.
NTS examinations provide unique protections through self-correction, aligning with the goals of administrative appeals.

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Analysis suggests reducing mandatory pre-trial procedures in Korea's tax appeal system, highlighting taxpayer rights.

Shineon Kim (2025) studied this question.

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