稅務調査에 관한 硏究 = A Study on the Tax Investigation

다국어 초록 (Multilingual Abstract)

This paper is an attempt to understand the general principles of tax investigation. The present nation needs the wide scope admistrative affairs. As occasion demands, a government office is indispensable to obtain intelligence. The means to acquire intelligence cannot help but depend on compulsion. Since it is so, the problems are generated to infringe on the rights of private citizen. The important question of those is tax investigation. And then the purpose of this study is to describe the legal principles of the tax investigation. so I approached to the question from five sides. The first, on what field of compulsory tax investigation is a necessary? Several differences of opinions are discussed here. The second, what are the protected interests quaranteed by due tax investigation of tax law. Now, to have a protected interests in tax investigation must be followed the procedures. The third, this investigation need representation of mandate about rejection and must fulfill the necessary conditions.
The fourth, those are demanded a detailed rule of a means, object, intention about tax. The fifth, this needs a warrant as a general rule. but there is a execption to this rule in case of urgent business necessity.

목차 (Table of Contents)

• Ⅰ. 緖論
• Ⅱ. 稅務調査의 槪念
• 1. 稅務調査의 槪念分析
• 2. 稅務調査의 分類
• 3. 稅務調査와 다른 國家作用과 區別
• Ⅲ. 稅務調査의 根據
• 1. 稅務調査의 根據
• 2. 稅務調査의 限界
• Ⅳ. 稅務調査의 節次
• 1. 事前通知
• 2. 證票의 携帶 提示
• Ⅴ. 稅務調査와 權利救濟
• 1. 稅務調査에 있어서의 權利救濟
• 2. 情報管理에 있어서의 權利救濟
• Ⅵ. 結論