If we focus on the meaning of the administrative trial system itself, due to the nature of tax cases that occur in large quantities and repetitions, along with professional and technical knowledge, a pre-trial procedure that can organize issues in tax legal relations prior to judicial proceedings is essential. These administrative pre-trial procedures shall achieve the purpose of preventing abuse of taxation rights and protecting taxpayer rights by securing procedural justification and fairness as part of the taxpayer relief procedure. However, researches by academia and the National Assembly on Korea's tax appeal system so far, taxpayers cannot receive a prompt trial due to the mandatory pre-trial procedures, so it is suggested to reduce or abolish the mandatory pre-trial procedures. Especially opinions are being collected to abolish the National Tax Service(NTS) examination request instead of expanding the function of Tax Tribunal. However, there is no evidence that Tax Tribunal is superior to national tax audits in protecting taxpayers' rights and interests based on fairness and promptness, and rather, the issue of retrial by Tax Tribunal and abuse of re-investigation decisions do not meet the demands of the Constitution to apply judicial procedures. Considering the problem of reducing the taxpayer's options due to the reduction of the existing mandatory pre-trial procedures, and the fact that NTS examination request is reversing Tax Tribunal in the recent citation rate, the integration of the tax appeal system needs to be cautious. In particular, unlike Tax Tribunal, NTS examination request can protect taxpayers' rights and interests through ex officio correction during the examination process, which is consistent with the legislative purpose of the Administrative Appeals Act, which provides administrative offices with opportunities for self-correction and receives prompt decisions. However, it is necessary to specialize in the interpretation of laws rather than judging the facts so that future requests for examination by the National Tax Service is able to be maintained as a system differentiated from Tax Tribunal by utilizing their expertise.
Shineon Kim (Mon,) studied this question.