2004년 이후 세무사 자동자격 보유 변호사의 세무대리에 대한 입법개선방안

The main focus of this paper is the government-proposed amendment to the Certified Tax Accountant Act of 2019. The issues can be summarized as follows. First, it is a matter of the lawyer's job scope. When dividing a tax accountant's job from legal and accounting affairs, there are approximately four job functions at issue. ⅰ) affairs for the preparation of tax adjustment statements, ii) affairs for the preparation of books for tax returns, iii) affairs for the filing of tax returns, and ⅳ) affairs for verification of sincerity report. Affairs for the preparation of books for tax returns, and affairs for verification of sincerity report are considered to be more like accounting rather than legal. For affairs for the preparation of tax adjustment statements, although those who pass the bar examination and qualified as a lawyer can do it, since they can get a business agent registration according to Certified Tax Accountant Act (hereinafter “CTA Act”) by the decision of the Constitutional Court, there is still a controversial issue. Representative Kim Jong-woo's proposed amendment to the CTA Act, like the government-proposed amendment to the Certified Tax Accountant Act of 2018, provides to limit the scope of tax representatives of lawyers with automatic qualification for tax accountants after 2004, and to oblige practical training of them. Regarding the suitability of tax representatives of the attorneys of a law firm, if we assume lawyers with automatic qualification for tax accountants since 2004 as attorneys, and not tax accountants, in case that a lawyer who is a member of a law firm or who is not a member of a law firm can provide tax representatives according to CTA Act, I think that this can be done by a law firm. According to the Representative Yu Sung-yeop’s proposed amendment to the CTA Act, law firms belong to a corporation for profit. Although an attorney who is a member of a law firm, or who is not a member of it may provide tax representatives in accordance with the CTA Act, this cannot be done by a law firm, because they cannot be a law enforcement officer, officer, or employer of a corporation for profit-making purposes in the CTA Act. Rather, it would be necessary to establish a regulation on the limitation of the tax representative of a law firm in the CTA Act, so that it is impossible to carry out the unlawful tax representative in the name of a law firm. Second, it is a matter of name restrictions of tax accountants. In the government-proposed amendment to the CTA Act of 2019, only those who have registered as a tax accountant can use the name of a tax accountant. Third, there is a problem that if a lawyer is registered as a tax accountant, he or she should receive practical training. In order to have practical skills, we can make it a rule to impose on the practical training duties as a tax accountant for a lawyer with automatic qualification for tax accountants since 2004, and for those with a career in business, a compromise may be suggested, such as a shorter period of practical training. In terms of practical educational institutions, educational institutions supervised by the Minister of Strategy and Finance or the Director of the National Tax Service are also required to enable entrusted education. Fourth, it is a matter of disciplinary responsibility and punishment of tax accountants. When a lawyer does tax representative without registering as a tax agent, punishment is impossible under Article 22-2 (4) of the Tax Code, because according to the revised 2003 CTA Act, a person who is admitted to the bar after 2004, is a tax attorney pursuant to Article 3 (3) of the CTA Act, but cannot do affairs for the preparation of tax adjustment statements. In addition to it, since attorneys with automatic qualifications for tax accountants since 2004 are qualified as tax accountants, they cannot be punished under Article 22 (1) 1 of the Tax Accountant Act. Legislatively, when a lawyer with automatic qualifications for tax accountants since 2004 who is not registerd as a tax agent by law, provides tax representatives, it is logical to make a punishment in principle, but taking into account the protection benefits, to punish only for performing unregistered business. Article 20-2 (3) of the government-proposed amendment to the CTA Act of 2019 applies the provisions of Chapter 8 concerning the penalty of tax accountants to certified public accountants and lawyers. In particular, Article 22-2 (4-2) are newly established in the representative Kim Jong-woo's proposed amendment to the CTA Act.