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(영문) 서울행정법원 2016.09.29 2015구합59976

세무사 직무정지처분 취소

Text

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

Details of the disposition

As a certified tax accountant, the Plaintiff filed a tax return on behalf of the Plaintiff on behalf of the Plaintiff in the global income tax and corporate tax return for the global income tax belonging to the year 201 to 2012 (hereinafter “instant taxable year”) belonging to the private business chain C and B (hereinafter “D”, and in combination with C, referred to as “D, etc.”).

(hereinafter referred to as “instant tax return”). The mid-term regional tax office conducted a global income tax and corporate tax investigation (hereinafter referred to as “instant tax investigation”) on D, etc. for the instant taxable year from November 28, 2014 to December 27, 2014.

The corporate tax office of Seoul District Tax Office, among the tax investigation of this case, notified the Seoul District Tax Office of the omission of corporate tax of KRW 136,872,00 in total of KRW 147,239,00 in total of KRW 147,239,00 in total of KRW 147,239,00 in total of KRW 147,239,000 in total of KRW 147,421,73,00 in total of KRW 283,542,00 in total of KRW 901,116,825,000 in total of KRW 401,449,657,900 in total of KRW 147,901,89,897,000 in total of KRW 1,542,00 in total of KRW 1,500 in total and KRW 50 in total in the tax office having jurisdiction over the global income tax of this case.

On January 28, 2015, the director of the Seoul Regional Tax Office under the Certified Tax Accountant Act requests the Chairperson of the Certified Tax Accountant Disciplinary Committee under the defendant to take disciplinary action against the plaintiff, and send a copy of the "written request for disciplinary action against a certified tax accountant" to the plaintiff pursuant to Article 17 (2)

On February 11, 2015, the Defendant sent to the Plaintiff the document “Notice and Statement of Holding the 88th Certified Tax Accountants Disciplinary Committee, and Notice of Submission of Data for Examination.”

The document contains a statement that “certified Tax Accountants Disciplinary Committee will be held on March 13, 2015.” If necessary, relevant data may be submitted by February 25, 2015.”