세무대리업무등록취소처분취소등
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
The grounds of appeal are examined.
1. According to the reasoning of the lower judgment and the record, the following facts are revealed.
Article 3 of the Certified Tax Accountant Act (amended by Act No. 11209, Jan. 26, 2012) provides that “A person who has passed a qualifying examination for certified tax accountants under Article 5 (No. 1)” or “a person who is qualified as an attorney-at-law (No. 3)” is qualified as a certified tax accountant
(However, Article 6(1) of the Certified Tax Accountant Act (amended by Act No. 11610, Jan. 1, 2013) provides, “If a person qualified as a certified tax accountant intends to commence a tax agent service after passing a certified tax accountant qualification examination under Article 5, matters prescribed by Presidential Decree shall be registered in the register of certified tax accountants kept in the Ministry of Strategy and Finance (amended by Act No. 16103, Dec. 31, 2018).” Article 20(1) of the Certified Tax Accountant Act (amended by Act No. 9348, Jan. 30, 2009) provides, “No person other than a person registered under Article 6 may conduct a tax agent service.”
Article 6(1) of the Certified Tax Accountant Act and the main sentence of Article 20(1) of the same Act (hereinafter “the instant legal provision” combined with two provisions), only a person who has passed a qualifying examination for certified tax accountants (hereinafter “general certified tax accountant”) may be registered with the Certified Tax Accountant Register, and where a person who has passed a qualifying examination for certified tax accountants cannot provide tax agent services unless he/she has registered, the term “certified tax accountant” is prohibited from providing all tax agent services.
(b) From December 31, 2003 to December 31, 2017, an attorney qualified as a certified tax accountant, with the exception of a person who has passed a judicial examination or was a judicial trainee at the time of December 31, 2003, among those who have acquired the qualification as an attorney-at-law.