[Purpose] As with the recent audit result of the audit, procedural violations of the tax audit were confirmed. Accordingly, it is necessary to seek measures to improve taxpayer rights and remedy in the tax audit procedure. [Methodology] By dividing the types of tax audit procedural violations into a tax audit target selection stage, a tax audit implementation stage, and a tax audit closing stage, the violations are reviewed. It was intended to suggest a direction that is the basis of the improvement plan. [Findings] As a way to improve the taxpayer’s rights in the tax audit procedure, first, the establishment of the right to apply for access to the selection criteria for the subject of investigation, second, the establishment of a law on sanctions for illegal tax investigations, and third, expansion of the opportunity to claim pre-tax affiliation even with occasional imposition and pre-payment collection. As a remedy for the taxpayer’s rights in the tax investigation procedure, first, a new period for exclusion of special cases is established when a request for a pre-taxation review is imminent, and second, an administrative lawsuit is filed for the violation of the tax investigation itself, and third, illegal taxation. A request for national compensation for damage incurred in the investigation was presented. [Implications] The implications can be found in that it presents the principle of due process and the necessity of revitalizing research on taxpayers’ rights in terms of preemptive tax audit system-related laws and remedies.