성실신고확인제도 시행에 따른 세무사 면책기준 설정연구

Abstract

Under the Tax Returns Integrity Check System, certified tax accountants have to check the taxpayer's books and evidence to verify the integrity of tax returns, and so this system will depend on the participation of certified tax accountants who will check it. The certified tax accountants(including tax accounting firm) who did not check the integrity of tax returns properly will have administrative sanctions such as specifying the cancellation of agency mission and redirection prohibited, or disciplinary action under certified tax accountant act for members of the tax accounting firm responsible for the tax returns integrity check, or disciplinary action against the tax accounting firm itself. The disclaimer elements of general disciplinary liability should be circumstantial factors(intentional or gross negligence), the principle of proportionality, the principle of equality. Since the certified tax accountants are not permitted to claim or to access materials under the Tax Returns Integrity Check system, it is desirable to hold CTA responsible within the limited scope of authority of certified tax accountants. “Criteria and Guidelines concerning Tax Returns Integrity Check”(tentative name) will be required. It is necessary to modify the disciplinary appreciation standards not by the amount falsely checked but by the amount of tax falsely checked to meet equity. Or it is possible to include in the disciplinary appreciation standards not only the amount falsely checked but also the number of misstatements, the extent of misstatements. In applying the disciplinary appreciation standards, even if two tax returns integrity check reports were poorly written in the same way, in deciding the level of discipline the certificate tax accountants who took tax adjustments should be considered differently from others who did not take tax adjustments.