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柳一彦(IL UN YOO) 충남대학교 법학연구소 2001 法學硏究 Vol.12 No.1
After the taxpayer has performed the task of initial compliance, the tax authorities must make the next step. Some taxpayers will fail to file or will make mistakes through ignorance or neglect; Others will deliberately cheat. A passive attitude by the authorities toward these errors and falsification will soon undermine the entire structure since the diligent and honest taxpayers will almost in self-defense be forced to the level of the careless and dishonest. A program of tax examination must therefore be planned. "No Tax without Law" principle requires justice in procedure as well as in substance. Taxpayers' right must be accommodated in tax procedure such as tax examination. Although The Basic Law of National Tax provides taxpayers' rights In connection with tax examination, there are many problems to solve because of inadequate tax examination. This article suggests some improvement in tax examination especially for taxpayers' right.
美國의 聯邦租稅紛爭에 있어서의 法院의 選擇에 관한 考察
柳一彦(Yoo Il-Un) 충남대학교 법학연구소 2002 法學硏究 Vol.13 No.1
The United States Tax Court, which is composed of judges having special knowledges and experiences in the field of tax matters, is a legislative court devoted exclusively to federal tax cases. The tax Court hears and decides significantly more tax cases having substantial legal and economic impact than the federal district court or the United States Claims Court. In addition to this, one fundamental difference between the Tax Court on the one hand and district courts and the Claims court on the other is the right of the Tax Court litigant to have his day in court without first having to pay the tax claimed to be due. The Forum Shopping in Suit for Refund of Federal Tax is to choice one of the the T.C(U.S. Tax Court), D.C(U.S. District Court), and C.C(U.S. Claims Court). These three Courts are specialization of court and judges in tax matters, convenience to tax appellants, and alleviation of burden in time, efforts, and expenses between parties following a tax lawsuit. It is not only necessary to consolidate various administrative appeals over the tax dispute but also necessary to establish tax court in district level and high court level. The reason why districts tax courts and high courts are needed is that the decision of high tax court might be final owing to the restrictions on appeals to the Supreme Court. Judges of district tax court and high tax court may travel jurisdictional district and open trial in order to enhance the speedy trial and tax appellants' convenience.