As taxation has become a critical issue in modern complicated society, collecting or paying taxes has also been emphasized. In certain cases, there is no regulation to adjust concurrent procedures, for example, a conflict between compulsory execution and disposition for arrears of taxes. Hence these cases are treated based on practical experiences and cases.

However, it not only lacks of legal bases, but also causes problems: It causes unfair results to tax payers concerning with legal stabilities and protecting properties of citizens. Therefore, it is necessary to enact a special law which adjusts concurrent procedures to solve the current problems. In the case of Japan, a special law deals with these problems. It would give implications for Korea to establish a special law.