서론과 제1장을 통해 행정조사로서 세무조사의 검토의 필요성 및 행정법적 의미와 법적 근거에 대해 살펴보았고, 법적 한계의 검토로서 행정법상의 일반원칙에서 논의되는 법률유보의 원칙, 목적부합성의 원칙, 비례의 원칙, 보충성의 원칙, 부당결부금지의 원칙, 평등의 원칙 등 실체적인 한계의 적용과 조사대상자의 선정과정에서 사전통지, 이유제시, 선정기준 열람신청권, 조사과정에서 의견제출권, 조사원 교체요구권 등 절차법적 한계의 적용에 대해 규명하였다. 제3장에서는 세무조사의 위법성 여부를 검토하기 위해 먼저 세무조사 절차별 위법성 한계파악과 유형을 살펴보았다. 세무조사 대상자의 선정 및 개시과정에서 위법성 여부와 세무조사의 실시 과정에서 위법성 여부 검토에 있어서는 각 개별세법에 규정된 세무공무원의 질문조사권에 관한 규정에서 언급하고 있는“공무원이 직무수행상 필요한 경우”에 있어 질문검사권의 범위, 정도, 장소, 한계 등에 실체적 한계의 의미를 행정법의 일반이론인 재량의 일탈 및 남용의 법리를 토대로 좀더 구체화하였다. 그리고 세무조사의 종료 및 결과 통지 과정에서 위법성 여부의 검토에서는“과세전적부심사”청구의 기회를 주지 않았다고 하더라도 납세자의 권리의무에 직접 어떠한 영향을 미치는 것은 아니라고 한 판결의 논리적으로 미흡한 점을 언급하였다. 또한, 위법한 세무조사가 과세처분에 대해 미치는 효과에 대하여 살펴보았다. 법원의 입장은 국세기본법에 명확히 규정이 있는 중복조사 및 재조사 금지를 위반한 경우나 세무조사 과정에서 강압적인 수단이 이루어져서 도저히 그 불법을 용인할 수 없게 되는 예외적인 경우를 제외하고는 세무조사 절차의 위법으로 인한 과세처분의 위법을 인정하지는 않고 있다. 결국, 통상의 과세처분에 대한 조세불복과정에서 위와 같은 세무조사 과정의 위법사유를 주장하는 것은 의미 있는 권리주장이 되기 어려운 현실인데, 향후 적법절차 원칙과 납세자권리와 과세처분의 필요성과의 이익교량 등 보다 정치한 법리개발이 필요할 것으로 보인다. 아울러, 위법한 세무조사 자체를 대상으로 한 법적 구제방안으로 행정소송, 국가배상청구, 납세자보호관 제도에 대해 제도적 운영의 명확화와 구체화에 대해 서술하였다. 그동안 국세청은 세무조사의 절차를 개선하기 위한 많은 노력을 해왔고, 그 결과 우리나라의 세무조사 관련법규는 구미 선진국에 비하여도 손색이 없게 되었는바, 높이 평가할 만한 성과이다. 그러나 현실에서 납세자들이 세무조사권의 남용을 견제하고 세무조사 과정에서의 불만과 주장을 토로할 수 있도록 조세불복절차나 법적구제수단이 주어졌는지 다소 의문이다. 앞으로 국세청의 세무조사 제도개선을 위한 노력에 못지않게 사법적 구제 과정에서 적법절차 원칙과 납세자권리에 관한 이론적 연구를 발전시켜 세무조사의 절차과정에 적용하고자 하는 노력이 더 필요하다고 판단된다.

Introduction and Chapter 1 as the administrative investigation and the need for a review of tax audits and the legal basis for the administrative legal implications looked at, as a review of the legal limitations on the general principles of administrative law principles discussed in the legal reserve, the objective principle of consistent, the principle of proportionality, the principle of supplements, coupled prohibit unfair principle, the principle of equality, such as the application of substantive limitations in the selection process of the subjects prior notice, provided the reason, selection criteria apply for reading books, books submitted comments during the course of the investigation, investigators claims, including replacement procedures for the application of the legal limit was determined. Chapter 3 audits to review whether the illegality of the tax audit process by first identifying the type of illegality limit was investigated. Taxation of respondents illegality in the initiation process for the selection and conduct of audits and illegality in the process of reviewing whether the individual comes to the question of tax officials tax law as defined in the Regulation on Regulatory audits mentioned in the "if necessary for the performance of official duties" Regulatory audits questions in the scope, extent, location, limits, etc. the meaning of substantive administrative law limits the discretion of the general theory of deviance and abuse on the basis of legal principles were embodied more. Tax results and the termination of the investigation and a review of whether illegality in the process of notification, the "taxable portion screening entirely," gave me a chance to claim even if the taxpayer did not own any of the rights and obligations affecting the ruling is not logical and noted that insufficient. In addition, the illegal disposal of audits for the effects of taxation was investigated. Basic Law on the Tax Court clearly defined the position of the overlapping research and review the ban is violated in the course of tax audits or coercive means possibly being unable to tolerate the illegal except in exceptional cases, audits of procedures taxation due to illegal disposal of illegal does not recognize. After all, the normal tax for the disposal tax appeal process in the course of these audits reason to claim illegitimacy of meaningful claim is hard to become a reality, future taxpayers due process rights and the principles and benefits of taxation and the need for disposal Bridge than a political one, such as the development of legal principles will be needed. In addition, self-targeting illegal tax audit of the legal remedies litigation, state a claim, the taxpayer protection pipe system for shaping and for clarification of institutional operations described. Meanwhile, the National Tax Service audited the procedures a lot of effort to improve the results of audits of country laws favorably compared to the European and American developed countries, not bar that high performance is evaluated. But in reality, the abuse of taxpayers tax Regulatory audits in the process of checks and audits to be poured out complaints and claims tax appeal process or legal remedies has been given is a little questionable. National Tax Service tax audit system of the future in an effort to improve as much as four principles of due process in the course of legal remedies and taxpayers the right to develop the theoretical study audits the process to apply the procedure requires more effort to be judged.

Introduction and Chapter 1 as the administrative investigation and the need for a review of tax audits and the legal basis for the administrative legal implications looked at, as a review of the legal limitations on the general principles of administrative law principles discussed in the legal reserve, the objective principle of consistent, the principle of proportionality, the principle of supplements, coupled prohibit unfair principle, the principle of equality, such as the application of substantive limitations in the selection process of the subjects prior notice, provided the reason, selection criteria apply for reading books, books submitted comments during the course of the investigation, investigators claims, including replacement procedures for the application of the legal limit was determined. Chapter 3 audits to review whether the illegality of the tax audit process by first identifying the type of illegality limit was investigated. Taxation of respondents illegality in the initiation process for the selection and conduct of audits and illegality in the process of reviewing whether the individual comes to the question of tax officials tax law as defined in the Regulation on Regulatory audits mentioned in the "if necessary for the performance of official duties" Regulatory audits questions in the scope, extent, location, limits, etc. the meaning of substantive administrative law limits the discretion of the general theory of deviance and abuse on the basis of legal principles were embodied more. Tax results and the termination of the investigation and a review of whether illegality in the process of notification, the "taxable portion screening entirely," gave me a chance to claim even if the taxpayer did not own any of the rights and obligations affecting the ruling is not logical and noted that insufficient. In addition, the illegal disposal of audits for the effects of taxation was investigated. Basic Law on the Tax Court clearly defined the position of the overlapping research and review the ban is violated in the course of tax audits or coercive means possibly being unable to tolerate the illegal except in exceptional cases, audits of procedures taxation due to illegal disposal of illegal does not recognize. After all, the normal tax for the disposal tax appeal process in the course of these audits reason to claim illegitimacy of meaningful claim is hard to become a reality, future taxpayers due process rights and the principles and benefits of taxation and the need for disposal Bridge than a political one, such as the development of legal principles will be needed. In addition, self-targeting illegal tax audit of the legal remedies litigation, state a claim, the taxpayer protection pipe system for shaping and for clarification of institutional operations described. Meanwhile, the National Tax Service audited the procedures a lot of effort to improve the results of audits of country laws favorably compared to the European and American developed countries, not bar that high performance is evaluated. But in reality, the abuse of taxpayers tax Regulatory audits in the process of checks and audits to be poured out complaints and claims tax appeal process or legal remedies has been given is a little questionable. National Tax Service tax audit system of the future in an effort to improve as much as four principles of due process in the course of legal remedies and taxpayers the right to develop the theoretical study audits the process to apply the procedure requires more effort to be judged.

tax audits, due process, taxpayer’s rights, Research tax offense, Administrative investigation