감사인은 피감기업의 잠정이익에 대한 주가반응 정보를 감사절차에 통합하여 반영하는가?

이윤정, 박종일 한국공인회계사회 2024 회계·세무와 감사 연구 Vol.66 No.3

We examines whether negative market reaction to pre-audited earnings affects the auditor’s audit adjustment, audit hours, and audit fees when auditors perform audit risk assessment procedures. In a recent study, Feng et al. (2023) found that auditors make significantly more downward actual earnings than pre-audited earnings when unexplained stock returns in the market reaction estimation model for pre-audited earnings are more negative. And Feng et al. (2023) document that audit fees increase when unexplained stock returns are more negative. In other words, auditors evaluate the audit risk level using feedback effect information relative to the market reaction to disclosure of pre-audit earnings. Using method suggested by Feng et al. (2023), this study examined not only audit adjustments and audit fees but also the auditor’s audit hours are a proxy for audit effort. Following Feng et al. (2023), we estimate the return_residual representing the portion of the stock return not explained by pre-audited earnings. We are using the Korean setting where data on pre-audit earnings are available, form the period 2013 to 2022, and the analysis results are as follows. First, we find that auditors make significantly more downward audit adjustments when the market reaction to pre-audited earnings is negative, its auditors evaluate the audit risk as high and tend to lower the over-reported pre-audited earnings during the audit process. Second, there is no evidence that auditor’s audit hours significantly increase, when the market reaction to pre-audited earnings is negative. However, unlike Feng et al. (2023) research design, we find that the association between negative return_residual and audit hours is significant only using indicator variable (i.e., negative return_residual, which it equals one if return_residual is negative, and zero otherwise). The results indicate that auditors increase more audit work when the market reaction to pre-audited earnings is negative. Third, we find that auditors charge their clients higher audit fees when the market reaction to pre-audited earnings is negative. These results indicate that when the market reaction to pre-audited earnings is negative, auditors tend to impose a risk premium to compensate for additional audit work when determining audit fees in the next period. Overall, these results suggest that auditors learn from stock prices of their clients and incorporate that information into their audit process. Specifically, our findings provides new evidence on how the information imbedded in overall stock prices affects auditor risk assessment to the pre-audited numbers. The findings of this study contribute to related research in the following aspects. First, we provide empirical evidence on whether auditors use market reaction information on pre-audited earnings as feedback information in Korean setting. Second, Feng et al. (2023) only deal with the aspects of audit adjustments and audit fees, whether the market reaction to pre-audited is reflected in audit risk by auditors. In contrast, this study contributes to related research in that it expands the prior research and analyzes not only audit adjustment and audit fees but also auditor’s audit hours. Therefore, our study provides useful information to the regulators as well as policymakers as it shows that requiring auditors to consider companies’ stock activities in the audit risk assessment helps improve audit quality.

자체감사기구의 일상감사가 내부통제 강화에 미치는 영향에 관한 연구

김세종,이경근 감사연구원 2017 감사논집 Vol.- No.28

Traditionally, internal audit in public institution has performed its role to ensure a compliance with the rules. But the changing role of internal auditing is requested to improve the efficiency and effectiveness of the operation of the organizations and enhancement of the control as the business environment develops and the operational functions of the organization become complex accordingly. With this reason, the public institution’s internal audit strengthens the pre-audit than post-audit like inspections. Although the importance of pre-audit goes up, the studies with its influence on the internal control is not enough. Through this study we tried to find out the influence of pre-audit in public institution on the enhancing internal control. For this, we adopted hypothesis verification and examined the actual audit performances that all public institution’s internal audit submitted to the board of audit and inspection of korea(BAI) for evaluation in 2014. As a result, the audit performances are positively related with the rate of audit opinion or the number of auditors who conducting pre-audit. And the audit performances also positively influence on the enhancing internal control. Therefore, to enhance internal control, the public institution’s internal audit should try to increase the rate of audit opinion and the number of auditor conducting pre-audit. 전통적으로 공공기관의 자체감사기구는 합법성의 관점에서 역할을 수행하여 왔으나, 경영환경이 변화하고 그에 따른 조직운영 기능이 다변화됨에 따라 조직운영의 효율․효과성 제고와 내부통제 강화를 위한 역할수행을 요구받고 있다. 따라서 자체감사기구는 기관의 내부통제 강화를 위해 전통적인사후적발 성격의 실지감사보다 사전예방 성격의 일상감사를 강화하고 있는 실정이나, 내부통제 강화와 관련한 일상감사에 관한 연구는 미흡한 실정이다. 본 연구의 목적은 「공공감사에 관한 법률」에 의거 공공기관의 자체감사기구가 수행하는 일상감사가 기관의 내부통제 강화에 어떠한 영향을 미치고 있는지 알아보는 데 있다. 이를 위해 본 논문에서는 각 공공기관의 자체감사기구가 감사원에 제출한 2014년도 실제 감사성과 자료를 기반으로 가설검증형의 실증분석 방법을 채택하여 분석하였다. 분석결과 일상감사의 의견제시율과 투입인원 비율이 높을수록 전반적인 감사성과가 향상됨에 따라기관의 내부통제 강화에 긍정적인 영향을 끼침을 알 수 있었다. 따라서 기관의 내부통제 강화를 위해자체감사기구는 일상감사를 더욱 강화할 필요가 있으며, 그 방안으로 일상감사의 의견제시율을 높이고일상감사 투입인원 비율을 늘리는 노력이 필요할 것으로 사료된다

비감사업무 관련 회계감사인과 지배기구와의 커뮤니케이션 규정 현황과 개선방안

신일항,오선영 한국공인회계사회 2025 회계·세무와 감사 연구 Vol.67 No.1

본 논문은 회계감사인이 수행하는 비감사업무와 관련하여, 회계감사인과 지배기구 간 커뮤니케이션에 관한 현행 규정 및 제도적 기반을 재검토하고, 이를 토대로 향후 개선방안을 제시하는 것을 목적으로 한다. 구체적으로, 비감사업무와 관련하여, 회계감사인과 지배기구 간 커뮤니케이션에 관한 현행 규정을 국제윤리기준(International Code of Ethics for Professional Accountants)과 미국 SEC 및 PCAOB 관련 규정과 비교・분석함으로써, 현재 비감사업무와 관련한 커뮤니케이션 규정의 공백과 한계점을 식별하고자 한다. 우리나라 회사의 해외현지법인에 대하여 해외법인의 외부감사인이 비감사업무를 제공하려는 경우 모회사 감사위원회 등 지배기구에 대하여 해당 비감사업무 제공을 사전 합의해 줄 것을 요청하는 사례가 발생하고 있으며, 관련 규정의 미비로 이에 대한 대응이 회계법인과 감사의뢰인별로 상이한 것으로 파악되었다. 이는 국제회계사연맹(IFAC: International Federation of Accountants) 회원규약에서 국제윤리기준의 실천 의무를 엄중히 요구하면서 주요 회계법인을 포함한 각국의 회원단체들은 자국의 윤리기준이 국제윤리기준보다 더 엄격한 경우에는 자국의 윤리기준을 따를 수 있지만, 그렇지 않은 경우에는 국제윤리기준을 따르도록 요구하고 있어, 국내 공인회계사법 및 윤리기준의 제・개정이 없음에도 불구하고 국내 주요 회계법인은 글로벌 회계법인의 독립성 정책에 따라 국제윤리기준을 준수하도록 요구되는 사항에 기인한다. 이러한 혼란스런 실무 현황을 고려할 때 사전합의(Pre-concurrence) 규정의 도입을 검토해야 할 시점이라고 판단된다. 첫째, 국제윤리기준의 Pre-concurrence 용어를 공인회계사법의 협의로 해석해야 할지, 아니면 동의로 해석해야 할지에 대한 명확한 정의가 필요하다. 둘째, 사전합의의 대상범위를 명확히 결정해야 한다. 공인회계사법에서 상장법인뿐 아니라 비상장법인의 경우에도 해당 회사 또는 연결대상 종속회사에 금지되지 않은 비감사업무를 제공하기 전에 감사위원회 등과 비감사업무 제공에 대하여 사전 협의/동의 절차를 반드시 수행하도록 요구되고 있음에 따라 비감사업무 제공 이전에 지배기구와 사전합의하는 절차는 윤리기준과 공인회계사법이 일관성을 유지하는 수준으로 정하는 것이 필요하다고 판단된다. 셋째, 관련 규정을 감사인과 상장회사의 감사위원회 위원들이 숙지할 수 있도록 공인회계사회 차원의 교육이 필요하다. The purpose of this paper is to review the current regulations and institutional basis for communication between accounting auditors and governance bodies in relation to non-audit services performed by accounting auditors, and to suggest future improvement plans. Specifically, in relation to non-audit services, the current regulations on communication between accounting auditors and governance bodies are compared and analyzed with the International Code of Ethics for Professional Accountants and related regulations of the SEC and PCAOB to identify gaps and limitations in the current communication regulations related to non-audit services. When an external auditor of an overseas subsidiary intends to provide a non-audit service to a Korean company’s overseas subsidiary, there are cases in which the parent company’s audit committee and other governance bodies are asked to agree on the provision of the non-audit service in accordance with the International Code of Ethics for Professional Accountants, and due to the lack of related regulations in Korea, the response to this is found to be different for each accounting firm and audit client. This is due to the requirement that major accounting organizations, including major accounting firms, follow their own ethical standards when their ethical standards are stricter than the International Code of Ethics for Professional Accountants, but otherwise, network firms of global accounting firms are required to comply with the International Code of Ethics for Professional Accountants in accordance with the global accounting firm’s independence policy. Considering this confusing situation of practice, it is time to introduce the pre-concurrence regulations. First, it is necessary to clearly define whether the term pre-concurrence in the International Code of Ethics for Professional Accountants should be interpreted as consultation or consent under the Certified Public Accountants Act. Second, the scope of the pre-concurrence should be clearly determined. Since the Certified Public Accountants Act requires that not only listed companies but also unlisted companies perform a pre-consultation/consent procedures with the audit committee (or auditor) before the provision of non-audit services that are not prohibited to the company or its consolidated subsidiaries, it is necessary to set the pre-concurrence procedures with the governance body before the provision of non-audit services at a level that maintains consistency with the revised Code of Ethics and the Certified Public Accountants Act. Third, education by the Korean Institute of Certified Public Accountants is necessary so that auditors and members of the audit committee of listed companies can become familiar with the revised Code of Ethics.

외부감사인의 감사조정 결정과 회계품질: 감사 전·후 재무제표 비교를 통한 실증분석

백복현 ( Bok Baik ),한승엽 ( Seung-youb Han ),김우진 ( Woojin Kim ),이찬석 ( Chanseok Lee ) 한국회계학회 2023 회계학연구 Vol.48 No.6

Audit process is unobservable to external financial information users. As a result, despite numerous prior works on auditing, little is known about the characteristics of audit adjustments and their consequences. Exploiting private data on pre-audit financial information from the Korea Institute of Certified Public Accountants, this study provides direct evidence about the determinants of auditors’ audit adjustment and its impact on firms’ financial reporting quality. Our main findings are as follows. First, during our sample period from 2014 to 2021, more than 80% of the Korean listed firms have experienced audit adjustments that affect net income. Among those audit adjustment cases, the portion of downward (upward) adjustments to decrease (increase) net income is higher (lower), suggesting auditors’ conservative approach to audit adjustments. Second, audit adjustments vary with various factors such as firm size, financial stability, profitability, listed market, and auditor-characteristics in a direction that is overall consistent with prior studies. Third, after audit adjustments, the magnitude of accruals decresases, earnings persistence increases, and small profits (losses) decrease (increases). These results collectively suggest auditors in Korea contribute to enhanced financial reporting quality by hampering managers’ earnings management and strengthening predictability of financial information. However, the decrease of post-audit accrual quality measured by the Dechow and Dichev (2002) model indicates the possibility of auditors’ excessive audit adjustments. Using externally unobservable pre-audit financial data, this study sheds light on existing audit studies by presenting the descriptives of audit adjustments for the Korean listed firms and providing direct evidence on the effects of audit adjustments on financial reporting quality.

세무조사 운용실태와 개선방안

안숙찬 한국세무사회 부설 한국조세연구소 2020 세무와 회계 연구 Vol.9 No.3

While tax audits are performed for the financial income of nation and the fair taxation, they cost taxpayers a great deal and tend to be abused in nature. The purpose of this study is to analyze the operating state and to suggest the reform measures for the tax audit using the national tax statistics of National Tax Service(NTS) from 2006 to 2018. The findings of this study show that most audit rates have consistently decreased because NTS keeps the number of tax audits without big changes even though total number of returns has increased steadily from 2006 to 2018. Tax audit rates on individual businesses and corporations are 0.10% and 0.94% on average, respectively. Also, there are big differences in audit rates by a size of total revenue. Tax audits on property taxes take up high proportion of all audits. Especially, the audit rate on inheritance tax is 102.38% on average and the assessed tax amount after audit comes to 25% of total inheritance revenue. In addition, the assessed tax amount after the audit on stock transfer is 22% of total gift tax revenue, which implies that many illegitimate returns are detected by tax audit. The number of requests of taxpayer advocate intervention program has increased greatly. However, the number of appeals of pre-assessment review has decreased consistently and so has the acceptance rate, too. Several reform measures for tax audit based on the findings are suggested. Suitable level of audit rates should be maintained for security of the effective national tax audit. Tax audits should be operated on a periodic audit-focused basis and excess in the audit on the property taxes should be mitigated. Due procedures for the administrative guidance which has a similar nature to the tax audit should be arranged and the release of related information should be expanded. Some invigoration plans for pre-assessment review and taxpayers advocate intervention program are needed to work them better. Statistics on the result of tax audits should be more systematized for citizens to figure out the overall state of tax audit of NTS. It is necessary to give a more detailed account on the tax audit to the investigated tax payer. 국세의 과세표준과 세액을 결정․경정하는 세무조사는 재정수입 확보와 공평과세를 위해 수행되고 있으나 납세자에게 큰 부담이 되며 그 속성상 남용되기 쉽다. 본 연구는 국세청이 공개하고 있는 2006~2018년 세무조사 실적, 권리보호요청 처리 실적, 과세전적부심사청구 처리 실적을 이용하여 세무조사 운용실태를 분석하고, 이를 토대로 세무조사의 실효성을 제고하고 납세자의 권리를 보호하기 위한 개선방안을 제시하였다. 개인사업자와 법인사업자, 부가가치세, 재산제세에 대한 세무조사 실적을 분석한 결과, 조사 대상이 되는 소득세 확정신고 인원이나 가동법인 수, 세목별 신고 건수 등은 계속하여 증가하였으나 조사 건수는 큰 변화 없이 유지됨에 따라 조사비율은 2006~2018년 동안 전반적으로 감소하였다. 개인사업자는 평균 0.10%, 법인사업자는 평균 0.94%가 세무조사를 수검하였으며 그 비율은 수입금액 규모별로 큰 차이를 보였다. 한편, 세무조사 실적 중에서 재산제세 조사비중이 상당히 컸는데 그중에서도 특히 상속세의 경우에는 평균 102.38%의 조사비율을 보였으며, 세무조사 결과 부과된 세액의 규모도 상속세 전체 세수의 25%에 달하고 있다. 또한 주식변동조사에서 부과된 세액도 증여세 전체 세수의 22%를 차지하고 있어 세무조사에서 적발되는 사항이 다수 있는 것으로 보인다. 권리보호요청 처리 실적은 최근 3년의 자료가 공개되고 있는데 3년 동안 전체 권리보호요청 건수가 큰 폭으로 증가하였으며, 특히 세무조사 관련 권리보호요청이 급증하여 납세자들이 세무조사와 관련된 권익 침해에 적극적으로 대응한 것을 볼 수 있다. 그러나 세무조사 결과 통지 또는 과세예고 통지를 받은 납세자가 청구하는 과세전적부심사의 경우에는 청구 건수나 채택비율이 계속 감소하는 등 전반적으로 이용 수준이 낮아졌다. 본 연구는 세무조사 운용실태 분석 결과를 토대로, 첫째 세무조사 비율을 제도의 실효성이 확보될 수 있도록 적정하게 유지하고, 둘째 정기조사 중심의 세무조사 운용과 재산제세 조사 비중의 조정이 필요하고, 셋째 세무조사와 유사한 성격을 갖는 행정확인제도에 대한 적법 절차 마련과 정보 공개를 확대하고, 넷째 권리보호요청제도와 과세전적부심사제도의 활성화 방안을 마련하고, 다섯째 세무조사 실적에 관한 정보를 체계적으로 공개하여 세무조사에 대한 전체적인 현황을 파악할 수 있도록 개선하고, 여섯째 납세자에게 수검 중인 세무조사에 대하여 충분하게 설명하는 것이 필요하다는 점을 제시하였다.

주민복리를 위한 적극행정의 정당성과 한계 : 사전컨설팅감사제도를 중심으로

오영균 ( Oh Young Kyun ) 한국지방행정연구원 2017 지방행정연구 Vol.31 No.2

This paper aims at examining the pre consulting audit issues and justification for positive administration in local governments. Fundamently, this study adopts literatures to find the hudles of pre consulting audit against positive administration at local levels. This study intends to find out the theoretical ground for local government pre consulting audit to enhance the assertive public administration. The findings are as follows: First, principle-agent theory and system theory logic can be the Justification of pre consulting audit. Secondly, though there are some dissents, we can find the necessity and usefulness of pre consulting audit. Finally, if we enhance the usefulness of pre consulting audit, we should develop the capacity of audit department and its members.

세무보고 공격성이 감사인이 인지한 기대감사시간, 실제 감사보수 및 감사시간에 미치는 영향

박종일 ( Jong Il Park ),지승민(교신저자) ( Seungmin Chee ) 한국회계학회 2016 회계저널 Vol.25 No.2

This study investigates the effect of tax reporting aggressiveness on auditors` expected audit hours, actual audit hours, and audit fees. Earlier studies view corporate tax aggressiveness as increasing firm value since aggressive tax strategy saves tax payments and cash outflows. In contrast, recent papers focus on agency problem arising from tax aggressive activities. For example, aggressive tax positions can decrease firm value by increasing potential nontax costs. Managers need to invest resources to plan for tax strategy and to pay significant fees for accounting and legal services. Such costs can be significantly large in cases where aggressive tax positions are challenged by tax authorities (Slemrod 2004; Desai and Dharmapala 2006). Further, managers may engage in tax aggressive activities for opportunistic purposes rather than for maximizing firm value. In such cases, aggressive tax positions are likely to increase information risk as well because opportunistic managers have incentive to engage in complex transactions and opaque reporting to obscure their opportunism and to reduce risk of being caught by regulators. In line with this, recent studies argue that corporate tax aggressiveness decreases quality of financial reporting and disclosures and thus increases information risk (Balakrishnan et al. 2012; Park 2012; Kang and Ko. 2014). Relatedly, corporate tax aggressiveness is likely to increase audit risk since auditor`s role is to decrease information risk by improving credibility of firm`s financial reporting and disclosures. Therefore we expect that auditors increase audit hours and audit fees for tax aggressive firms to control for their audit risk. Prior research documents that tax reporting aggressiveness measured as effective tax rate increases audit fees (Donohoe and Knechel 2014; Shim 2009). They argue that tax aggressive firms pay fee premium for external audit services because firm`s aggressive tax avoidance strategy increases audit risk and complexity. However, these studies do not examine whether the audit fee premium for tax aggressiveness is conditional on increases in audit efforts. We extend this line of research by examining whether firm`s aggressive tax reporting influences not only audit fees but also auditor`s expected audit hours and audit efforts measured as audit hours. We construct proxy for tax aggressiveness using GAAP ETR and CASH ETR introduced by Dyreng et al. (2008) and CFO (cash flow from operations) ETR introduced by Guenther et al. (2014). Following Donohoe and Knechel (2014), we classify firms as tax aggressive if they are in the lowest quintile of GAAP ETR, CASH ETR, or CFO ETR by year within the same industry. Our sample covers KOSPI and KOSDAQ listed firms in non-financial industries with fiscal year-end in December from 2008 to 2013. We document several findings. First, we find that auditor`s expected audit hours significantly increase for tax aggressive firms. The result suggests that auditors perceive corporate tax avoidance activities as increasing audit risk. Second, we do not find the positive association between tax aggressiveness and audit fees as documented by Donohoe and Knechel (2014) and Shim (2009). Whereas tax aggressiveness has no incremental effect on audit fees for our sample firms in general, audit risk for tax aggressive firms is compensated with additional audit fees only for Big 4 auditors. Third, we find that auditors increase audit hours for tax aggressive clients, suggesting that tax aggressiveness positively influence audit efforts. Lastly, when we partition the sample into pre- and post-IFRS adoption period, we find that the positive relation between tax aggressiveness and audit hours is stronger during pre-IFRS adoption period and for Big 4 auditors. Overall, our results suggest that corporate tax aggressiveness influences the level of audit efforts exerted by auditors measured as both expected and actual audit hours. However, auditors are not rewarded with audit fee premium for exerting incremental efforts for tax aggressive firms because of competitive nature of Korean audit market. Incremental audit efforts for tax aggressive firms are compensated only for Big 4 auditors. Our study makes several contributions. First, this study is the first to document the effect of corporate tax aggressiveness on audit efforts measured as expected and actual audit hours. Second, we contribute to the audit fee literature by showing that increased audit efforts for tax aggressiveness are not compensated for Korean auditors in general in contrast to prior finding of the positive relation between tax aggressiveness and audit fees (Donohoe and Knechel 2014; Shim 2009). Our results manifest distinct nature of Korean audit market and thus provide implications to academicians, practitioners, and regulators.

Does Audit Matter in Earnings Quality of Indonesia Banks?

MULIATI, Muliati,MAYAPADA, Arung Gihna,PARWATI, Ni Made Suwitri,RIDWAN, Ridwan,SALMITA, Dewi Korea Distribution Science Association 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.2

This study investigates and analyzes the difference in Indonesian banks' earnings quality in the pre-audit and post-audit period. This study also investigates the difference in audit quality done by public accounting firms. This study employs time series data taken from the unaudited and audited financial statements of banks listed on the Indonesia Stock Exchange in 2012-2016. Sample selection is made by using a purposive sampling method. The population of this study is 43 banks, and after checking the data for validity and reliability, the final sample size was 26 banks. Audit quality is operationalized with the size of the auditor. Earnings quality is proxied by accruals calculated using the Beaver and Engel (1996) model. The data analysis method used in this study is the paired-sample t-test and chow test. This study shows that there is no difference in earnings quality in the pre-audit and post-audit period. This study also reveals no difference in audit quality between the big four and non-big four auditors. These findings mean that independent auditors do not play a useful role in increasing the reliability of accounting information presented by management to stakeholders. Besides, this study's results do not verify the agency theory regarding auditors' role to minimize opportunistic management behavior in preparing financial statements.

국세기본법상 과세전적부심사 제도의 현황과 개선방안

곽태훈 大韓辯護士協會 2016 人權과 正義 : 大韓辯護士協會誌 Vol.- No.459

The Constitutions provides for the system of pre-assessment review and the procedure is of great significance in tax administration. Apart from its significance, however, it is in reality becoming a procedure neglected by taxpayers and tax authorities alike. Therefore, it is necessary to look into how the system can be improved to serve the functions that live up to the system’s original significance. The improvements suggested by this article are as follows. The scope of claims subject to a pre-assessment review should be adjusted legislatively. First, where there is a ground to collect tax from a taxpayer prior to the deadline for payment or there is a ground to impose tax on a taxpayer on an ad hoc basis, or if the period between the date of the notice of audit result until the expiration of the statute of limitations for tax assessment is less than 3 months, it is reasonable to include such taxpayer’s claim in the scope of pre-assessment review. However, where the ‘less than 3 months case’, it would be necessary to adopt a special statute of limitations for tax assessment under which the tax authority is permitted to issue a tax assessment within a certain period from a decision in the pre-assessment review. Second, where the amount of tax notice to a taxpayer is less than KRW 1 million or where the tax authority denies a taxpayer’s request for exemption/reduction, it is also reasonable to allow the taxpayer to file a pre-assessment review. Third, where a tax notice is issued pursuant to the instructions or demands by the Board of Audit and Inspection, it is reasonable to exclude such case from the scope of pre-assessment review. In addition to adjusting the scope of pre-assessment review as discussed above, there are also other areas that require improvements in relation to the pre-assessment review system, such as the legal provisions and practices relating to penalty taxes. In terms of the tax authority’s practice, it may be necessary to exempt a taxpayer from penalty taxes or to assume the taxpayer has a ‘justifiable reason’ where the tax authority makes an assessment contrary to a decision in the pre-assessment review. In order to establish such practice, it may also be necessary to expressly provide for such exemption under the Enforcement Standard of the Framework Act on National Taxes. Next, where no decision is made within 30 days from filing of a pre-assessments review, it may be necessary to provide for a total exemption of penalty taxes, and the Framework Act on National Taxes, contrary to the above, needs to be amended. 과세전적부심사 제도는 헌법적 요청에 따른 제도로서 세무행정에 있어서 매우 중요한 의미를 갖는 절차이다. 그러나 그 중요성과는 별개로 실제에 있어서는 납세자와 과세관청 모두에게 외면 받는 절차가 되어 가고 있다. 이에 과세전적부심사 제도가 본래의 중요성에 걸맞는 기능을 수행할 수 있도록 개선방안을 검토할 필요가 있다. 이 글에서 제시하는 개선방안은 다음과 같다. 국세기본법령에서 규정하고 있는 과세전적부심사 청구 대상은 입법적으로 다음과 같이 조정할 필요가 있다. 첫째, 납세자에게 납기 전 징수 사유나 수시 부과 사유가 있는 경우, 세무조사 결과 통지 등을 하는 날부터 부과제척기간 만료일까지의 기간이 3개월 이하인 경우는 과세전적부심사의 청구 대상에 포함시키는 것이 타당하다. 다만, 부과제척기간 만료일까지의 기간이 3개월 이하인 경우는 과세전적부심사 결정이 있으면 그로부터 일정한 기간 내에 결정의 취지에 따라 과세처분을 허용하는 특례제척기간을 함께 입법할 필요가 있다. 둘째, 납세고지하려는 세액이 100만 원 미만인 경우와 과세관청이 비과세·감면의 신청에 대한 거부처분을 하는 경우 역시 납세자에게 과세전적부심사 청구를 허용하는 것이 타당하다. 셋째, 감사원의 처분지시 또는 시정요구에 따라 고지하는 경우는 과세전적부심사 청구 대상에서 제외시키는 것이 타당하다. 이상과 같은 청구 대상의 조정 이외에도 과세전적부심사 청구와 관련한 현재의 가산세 규정 및 실무 운용 중에는 일부 개선이 필요한 부분이 있다. 첫째, 과세관청이 과세전적부심사 채택 결정에 반하는 처분을 할 때에는 가산세를 면제하거나 “정당한 사유”의 존재를 추정하는 실무 운용상의 개선이 필요하다. 이러한 실무 운용의 확립을 위해서는 국세기본법 집행기준에 이를 명시하는 것도 고려할 필요가 있다. 둘째, 과세전적부심사 결정이 30일 이내에 이루어지지 않는 경우에는 30일 이후에 발생하는 납부불성실 가산세를 전액 감면할 필요가 있고, 이와 다른 취지의 국세기본법은 개정할 필요가 있다.

現行 地方稅 救濟制度의 問題點과 改善方案

박훈(Hun Park),정지선(Ji Sun Chung) 한국국제조세협회 2005 조세학술논집 Vol.21 No.1

The problems and improvements of local tax relief system are summarized as follows: First, administrative appeal under current local tax law needs to become a compulsory preceding rather than a voluntary one as it is now, because there are many flaws at present such as inconsistency with compulsory preceding of national tax. A local tax tribunal, which functions in a similar fashion as a national tax tribunal, shall be considered as a short-term solution to enhance independence and impartiality of the tax appeal system. As a mid/long-term solution, the creation of tax tribunal which manages not only the national tax appeal system but also the local tax appeal system is suggested. Second, the examination request system under the Board of Audit and Inspection Act should be repealed. Current law allows the system of request for examination under the Board of Audit and Inspection Act, as well as appeal system under the Local Tax Act. There are many problems with the system of request for examination under the Board of Audit and Inspection Act, such as the giving of priority to administrative supervision over preservation of taxpayers right. Third, the request for pre-assessment shall be vitalized as it is the relief of right in advance. A request for pre-assessment lets the tax payer know how the payable tax amount was calculated before taxes are levied upon tax investigation or advance notice and the taxpayer may make an appeal for pre-assessment in case the tax payer has objection, thereby promoting the effectiveness of the relief of tax payer’s right. The last issue to be discussed is whether conflicts between local governments and tax payers could be resolved by conference or compromise. However, conference or compromises are unlikely to resolve the conflicts under the current legal system because there is no stipulated provision under the current tax law.