납세자소송의 도입에 관한 연구

Abstract

Taxpayer's suit or citizen suit will be reintroduced in Korea by the end of this year. It is specified in the Korea Local Government Act in accordance with the Decentralization of the Administration Power Act which was enacted in the early 2003. Korea local autonomy system and the monitoring system of the finance and accounting of the local governments are under the stage of transformation. Taxpayer's suit will be functioning as the monitoring system which will make the finance and accounting of the local governments more effectively and transparently. But the newly reintroducing citizen suit covers only the problems of local governments stage, and the execution of the national finance and accounting remains beyond the coverage.