세법상 전자화문서 보관의 활성화 방안

The development of information and communication technology is spreading radical generation and distribution of electronic documents using computers. But Nor reduce the use of paper documents has not. Companies say because the paper and electronic form document does not have the same legal effect. The current legal framework are accepted as customary the original paper documents. This is bound to result in adverse effects of Dual storage of paper and computerized documents. On the other hand, some laws that require the original document in the paper, of which the tax law is typical. Tax laws are required of the original paper document storage. This requirement is one of the major causes that the companies prevent preservation of the computerized document. Basic Act for National Taxes has set that keep the original paper document if the legislation has set book and documentary evidence including the agreements to be easy to counterfeiting and tampering. Enforcement decree of the Act amended in February 2010 expanded the target of computerized document storage. The litigation and licensing documents to be reissued were also included in the scope. However, with regard to computerized documentation tax law does not provide clear criteria on whether to keep the computerization transaction-related documents. Therefore, companies Therefore, companies are reluctant which paper documents tax data converted to electronic form. From the perspective of the taxpayer is bound to be afraid to easily convert paper documents into electronic form and keep the document . Computerized storage of documents shall be deemed to be forward reduction of storage cost in taxpayers and business efficiency and broadening tax base in tax authorities. Activation plan for computerized documents in the tax law would be said to alleviating the financial burden the company to store original paper document and to submit a copy as well as a way for environmentally significant.