외부세무조정에 있어 세무대리인과 납세자간의 독립성의 필요와 관련 법규 개정방안

This study analyzes whether independence is required between tax return preparers and taxpayers, and proposes related amendments to regulations concerning the external tax adjustment. Many countries require that tax return preparers operate as an intermediary between taxpayers and the tax administration and therefore owe duties not only to their clients but also to the community. Under article 65-3(6)4 of Enforcement Regulations of Income Tax Act, tax return preparers cannot file tax return for the affiliated persons. This prohibition can be explained as the independence requirement between tax return preparers and taxpayers. In 2006, the additional tax was imposed on a tax return preparer because he did not attached the tax adjustment statement made by other tax return preparer on his own business income, which was required by the tax regulation due to his income amount. The tax return preparer appealed against the assessment of additional tax. The Commissioner of National Tax Service determined that the imposition of the additional tax was improper at the appeal examination of 2006-0016. However, this determination should be interpreted as, not that the independence was not required, but that the punishment was impossible without regulation. In order to improve the effectiveness of the external tax adjustment, the independence should be required between tax return preparers and taxpayers. Thus, it should be banned that tax return preparers perform the external tax adjustment for his/her own business income. In addition, this study points out the errors on article 65-3(6)4 of Enforcement Regulations of Income Tax Act, articles 97(9) and 97(10) of Enforcement Decree of the Corporate Tax Act, and articles 50-3(2) and 50-3(4) of Enforcement Regulations of the Corporate Tax Act, and proposes amendments.