2008년에 조세심판원 설립과 함께 (구)행정자치부의 심사기능이 폐지되면서 지방세 심판청구건수 급증과 처리 기간 지연이 초래되고 있다.
With the establishment of the Tax Tribunal in 2008, the review function of the former Ministry of Government Administration and Home Affairs was abolished, resulting in a surge in the number of local tax judgment requests and a delay in the processing period.