[EBS입트영 6/6 Thu] Tax Audits / 세무 조사

6 Thu. Tax Audits / 세무 조사

 

For business owners, the term "tax audit" sends a chill down their spine.

Tax audits are categorized into regular and random audits. 

 

The targets of the National Tax Service's tax audits are determined as follows: 

Firstly, based on data obtained through the Property Consumption Income(PCI) system, which includes the taxpayer's asset changes, income, and expenses.

 

Secondly, tax audits my be conducted when tax evasion is reported.

 

And thirdly, voluntary correction requests are sent out after closely analyzing the contents of a tax declaration.

A tax audit may accur if this request is refused. 

 

A 10% surtax is imposed if errors ard made in the tax declaration.

But if intentional wrongdoing is proven, a 40% tax is levied along with various additional taxes.

Failure to pay taxes may lead to a seizure of assets, registration as a credit delinquent, travel restrictions, and other severe financial penalties. 

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sends a chill down their spine 간담이 서늘해지게하다 

are categorized into ~로 분류되다 

 are determined as follows 다음과 같이 정해지다 

data obtained through ~을 통해 얻은 자료 

asset changes, income, and expenses 재산 증감, 수입, 지출

tax evasion 탈세 

closely analyze the contents 내용을 면밀히 분석하다 

A 10% surtax is imposed 10퍼센트 가산세가 부과되다 

intentional wrongdoing is proven 고의 부정이 판명되다 

tax is levied 세금이 부과되다 

seizure of assets 재산 압류 

credit delinquent 신용불량자