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양도세 11억원 과소부과 '세무조사관' 징계요구




감사원이 부정확한 세무조사로 납세자에게 약 11억원 상당의 양도소득세를 적게 부과한 세무조사관에 대해 소속기관인 중부지방국세청에 징계처분을 요구했다.

감사원은 29일 지난해 국세청을 대상으로 실시한 '자본거래 등 주식이동 과세실태 감사결과'를 발표하고, 부당한 세무행정 처리가 적발된 세무공무원들의 소속기관에 징계처분 요구조치를 내렸다고 밝혔다.

특히 중부지방국세청에 근무하는 세무조사관 A씨의 경우 주식양도에 대한 잘못된 세율적용으로 무려 11억636만5260원의 양도소득세(가산세 포함)를 적게 징수, 징계처분을 피할 수 없게 됐다.

감사원에 따르면 A조사관은 지난 2008년 코스닥 상장법인 주식을 양도한 납세자에 대해 세무조사를 실시, 해당 상장법인이 중소기업에 해당하지 않는데도 불구하고 20%의 기본세율 대신 중소기업 주식양도에 적용되는 10%의 양도세율을 적용했다.

해당 상장법인이 이미 2003년 중소기업 기준을 초과했고 지난 2006년 다른 중소기업과 합병한 상황을 사업보고서를 통해 쉽게 알 수 있었지만, 정확한 조사절차 없이 납세자의 신고사항을 단순 확인하는데 그친 것.

A조사관은 세무조사 대상자가 10%의 세율을 적용해 신고한 사항을 그대로 인정해 조사종결보고서를 작성했고, 담당 과장·국장도 같은 날 아무런 추가조치 없이 결재한 것으로 드러났다.

이에 감사원은 중부지방국세청장에게 "A조사관의 경우 세무공무원으로서의 직무를 성실히 수행하지 않아, 11억원에 달하는 양도소득세를 부족 징수했다"며 "부당한 세무조사 결과처리에 대해 국가공무원법에 따른 엄정한 징계처분이 필요하다"고 통보했다.


DATE : 2011-05-18 11:02
[다음글] 美기업, 세율 높아도 법인세 적게 내는 이유
[이전글] "한국의 부가세 제도, 이것이 궁금했다"
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