This study investigates the determinants of the likelihood of a tax re-audit in Korea. It adopts a researcher-administered questionnaire survey method for data collection. The survey questionnaire is randomly distributed to 1,120 individuals with tax-related knowledge and experience. Using a final sample of 342 responses, we conduct a cross-sectional regression analysis to test our hypotheses. The results show that the level of tax non-compliance significantly affects the likelihood of a tax re-audit. This finding suggests that the increase in re-audits in Korea is attributable to the tendency of the tax authority to conduct a re-audit to detect taxpayers’ non-compliance behavior by excessively broadening the scope of re-audits. This study also finds that the level of tax non-compliance is influenced by the perception of procedural unfairness, measured by operational inconsistency and regulatory lack of clarity. Lastly, the results reveal that the level of tax non-compliance mediates the relationship between the perception of procedural unfairness and likelihood of a tax re-audit. This finding indicates that enhancing procedural fairness could fundamentally reduce unnecessary re-audits that infringe on the rights of taxpayers, as the likelihood of a tax re-audit is not solely determined by the level of tax non-compliance but also by perceived procedural fairness.

Abstract
1. Introduction
2. Literature Review and HypothesesDevelopment
    2.1. Procedural Fairness and Tax Compliance
    2.2. Tax Re-audits
    2.3. Hypotheses Development
3. Research Methods
    3.1. Data Collection
    3.2. Model Specification
4. Empirical Results
    4.1. Descriptive Statistics and Factor Analysis
    4.2. Correlation Analysis
5. Conclusions
References
Appendixes

• Ho-Sung KIM(Business Administration, School of Business, Gachon University.)
• Hyun-Ah LEE(School of Business, Gachon University) Corresponding Author.