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A Study on the Activation and Regulation of Tax Administration Rules - Focused on the external effect and Improvement plan- Kim, Jin-Young · Cho, Myoung-Yeon The administrative legislation is necessary to establish the efficiency of the law enforcement in the present, although the assembly legislation is applied prior to the administrative legislation. This necessity is especially accelerated in the field of the tax law possesses because of the wide scope and the professionalism character. Actually, the tax administration rule has the external effect, in case of the combination with the higher laws or the legislation supplement. As mentioned above cases, the tax administration rules affect a right and an obligation of the taxpayer. However, it is not a restricted role as the established rules and the instructions, rather, it has a function as the legislation which affects the related matters for the aggressive purpose. For example, in the case of the article 45-3 of the inheritance and gift taxation which was legislated for restricting the funneling of business, the range of sales does matter. According to an industry and a commodity, the range of sale is applied differently. If not, it will be an imprudence legislation without respect to the market situation. However, it is applicable to the condition of ununiformed 30% sales, so it is required to be flexible. In this case, through the utilization of the tax administration rule, the particular tax avoidance could be restricted. Also, the activation of the tax administration rule is more perfect by a variety of the regulations and improvement plans as centralizing and systematizing the production tax law, enforcing the expertise and so on. The sophisticated interpretation and application is demanded absolutely because the tax law is more complicated and targeted on economic and social conditions. Hence, the external effect of the tax administration rule is more and more activated inside of regulations in a field of tax at least.