한․미 FTA 관련 세무서비스 개방에 대한 연구

Abstract

After officially announcing the plan of pushing ahead Korea-US FTA in Feb. 2006, both Korea and the US put a step into a negotiation for that in June, and on April 2, 2007 publicly made a declaration of a compromise settlement of it. However, as the pros and cons of the results of the Korea-US FTA negotiation and the political uncertainty in and outside Korea continue, each nation’s Assembly is taking a longer time in ratifying the negotiation than expected. Taxation Service not only contributes to people’s sincere performance of liability to pay taxes and to amicable effectuation of tax administration but also has publicness to ensure rights and interests of a taxpayer, as well as its own identity as compared to other professional services. With no proper regard to these two facts, a scarcity of awareness of Taxation Service in South Korea considered Taxation Service as belonging to the fields of Law or Account Services when a series of discussions for the Korea-US FTA negotiation took place, and which might damage its own originality at a large extent. In this paper, first of all, I will make Taxation Service’s identity public,and investigate into the negotiation proceedings closely related to the matter of Taxation Service which in fact seemed to be put aside in the general process of Korea-US FTA negotiation and several problems inherent in such a process, and look into the important matters in the follow-up measures in process of the FTA negotiation. When it comes to some problems ignored in the negotiation procedure,I hope that they all will be examined in detail in a process, which might be put into effect in the future, of drawing up plans in conjunction with the FTA negotiation.