摘要：Recently, the existence of Tax Court has increased discussion comparing v)ith the existing State Admi?ristrator Court, The independence of Tm Court can be explained ihot it-i, the only Court rhat has particular duty to handle the tax dispute. It has the place to do its juridicat function, although at Jirst, as stated in Thx Directorate General eq. Letter of Tar AsseEsment,lhe Tat Court was doing 7he Executive Fun-ction only. In term of doing its function, the Tm Court has the independence to "make a verdict without decision of any other ofliciat oflice, as ctariJ'ied in ps. g6 w No. 14 th.200.
