세무법인에 대한 규제에 관한 연구 ― 일본 세리사법과의 비교법적 검토를 중심으로 ―

Abstract

Since a tax accounting firm became legalized, the related regulations have been revised to encourage the firms to enlarge themselves. As the business of tax accounting firms has been increasing, it is required to introduce effective regulations to control the firms. Therefore, this paper compares the regulations on the tax accounting firms in Korea and Japan and discusses how to improve the regulations in Korea. As a measure to regulate tax accounting firms effectively, first of all, it is considered strengthening conditions required to establish a tax accounting firm. The requirements on the current 「Tax Accountant Act」 are relatively relaxed when they are compared with the requirements for other professional service firms, including a law firm and an accounting firm. In Japan, a tax accounting firm is established as a special firm similar to an unlimited partnership having at least two members who are jointly and severally liable for its debts. On the contrary, in Korea a tax accounting firm is established in the form of a limited partnership. Second, the current provisions on fines as criminal penalties imposed on tax accounting firms should actually apply and need to be improved to be viable solutions. There has been no case in which penalties are imposed on a tax accounting firm when its members violate laws, although 「Tax Accountant Act」 proscribes to do so in certain cases. In addition, the current laws provide that the equal amounts of fines imposed on tax accountants are imposed on tax accounting firms. However, the amounts are trivial to the firms. Third, it is necessary to consider imposing penalties as administrative measures on tax accounting firms when its members violate laws and are subject to disciplinary actions. Also, it is possible to impose heavier disciplines against the firms where evil influence on society is exerted by the firms.