사례를 이용한 세법 교육방법에 관한 연구

[Purpose]Tax laws are difficult for students to understand. This is because, in addition to requiring accounting knowledge, an understanding of statutory regulations is required. In particular, students who majored in accounting have a lot of difficulties in understanding the legal regulations because they did not major in law. Therefore, there is a need for a way to educate in an easy－to－understand way, focusing on cases. [Methodology]What kind of difficulties students felt about tax law education and what they were thinking as a way to improve them was identified through a survey. Based on this, we present the problems of the education method focusing on qualification exams in a way that explains the legal regulations of each tax place. In order to solve this problem, we developed a case that students can understand by categorizing them into reporting and payment of income tax, value－added tax, and withholding tax, which are the tax obligations of individual business owners, and corporate tax, value－added tax, and withholding tax. [Findings]In consideration of the fact that students think it is very difficult for tax law, a method of teaching based on cases was developed, and through this, a method to increase students’ understanding and induce interest was explained. [Implications]There is a contributing point in presenting a method for education through examples in the field of tax law. However, this paper has a limitation in that it consists of only tax payment. I hope that it will serve as a cornerstone for developing various cases in the future.