Recently the conflict between tax authorities and taxpayers is being frequent by the governmental efforts to secure more tax revenue due to the economic growth and the diversification of economic phenomenon. Although there is the relief system for the people''s property rights to protect being infringed on by the governmental financial right exclusively abused, this study has been carried out to find the problem of current tax disobedience system and examines the ways to strengthen the right of taxpayers.
There were the earlier studies constantly to improve tax disobedience system such as the studies of review system of the legality before taxation including the advanced countries'' tax disobedience system, the problems and the improvements of appeal to tax tribunal system and the improvements through the satisfaction measurement analysis.
Whereas the studies above were carried out by the researchers who served in related administrative agencies or engaged in academic fields, this study is distinguished by suggesting the problem and improvements of current system based on the cases of disobedience by corporations from the position of taxpayers.
As the improvement plans, the improvement on the difference between additional tax and additional dues on tax refund, the limitation on the decision adjustment by the Administrative office of Tax Tribunal, the necessity of maintaining inspection request of the Board of Audit and Inspection and the improvement the reality of due date were suggested.
Although there is limitation that this study cannot be generally applied due to lack of samples, it has sufficient academic value because of the choice of actual companies as the cases and significance because it analyzed the characteristics of each system from the tax payers'' perspective and presented the problems and improvements.