A공기업의 재무제표 재작성과 이에 대한 회계 및 세무 영향

[Purpose]The purpose of this study is to analyze the accounting and tax circumstances of public enterprises. Public enterprises are audited by the Board of Audit and Inspection of Korea in addition to the evaluation of public enterprises. In the process of being audited by various organizations, there is a possibility that the previous management for accounting and tax will be changed. [Methodology]This study analyzes the case of a public enterprise whose stability of financial statements has been undermined as evaluation for major accounts of assets are continually changed. This study analyzes the restatement of financial statements and accounting and tax effects. [Findings]A public enterprise received qualified opinion of the auditor by evaluating of management right of facilities as paid－in capital. A public enterprise reduced the assets and restated the financial statements through a query reply to the Financial Supervisory Service. A public enterprise restated the financial statements according to expectation value method applied to original cost. As a result of the change in the accounting evaluation, additional tax and compilation costs were incurred. [Implications]This study examines a public enterprise and evaluates them in terms of financial reporting, tax reporting, and auditing. It is significant to understand the stability of financial statements and evaluation of intangible assets.