Question 1

What are the benefits of having an attorney and a tax accountant work together in a tax appeal case?

Accepted Answer

A tax appeal requires a review of both the calculation of the tax amount and the legality of the tax assessment. A tax accountant analyzes the tax returns, tax-related materials, tax calculation method, and relevant tax law issues, while an attorney develops the legal arguments concerning the procedural and substantive illegality of the assessment. Through this collaboration, a general complaint that “the tax is too high” can be transformed into a structured argument, supported by evidence and legal reasoning, that “the tax assessment is unjustified.”

Question 2

Why is collaboration between an attorney and a tax accountant necessary during a tax audit?

Accepted Answer

In a tax audit, the amount of additional tax imposed and the possibility of a future appeal may depend on statements made, documents submitted, and the direction of explanation from the early stages of the audit. A tax accountant reviews the relevant tax items, filed returns, accounting books, and transaction records to organize the taxation issues. An attorney also reviews the protection of rights during the audit process, the scope of document submission, responses to questioning, and the possibility of a tax crime investigation or criminal accusation.

Question 3

Is it still possible to respond after receiving a notice of proposed taxation or a tax audit result notice?

Accepted Answer

Yes. If you have received a notice of proposed taxation, a tax audit result notice, or a tax payment notice, the available appeal procedures may differ depending on the issues involved. A tax accountant reviews the grounds for taxation and the appropriateness of the tax calculation, while an attorney determines the available procedures, such as pre-assessment review, objection, request for examination, request for adjudication, or administrative litigation. However, because each procedure is subject to a deadline, it is important to seek review immediately after receiving the notice.

Question 4

Do you also review whether a tax issue may lead to a criminal case?

Accepted Answer

This is one of the most important reasons for collaboration between an attorney and a tax accountant. When issues such as omitted sales, fabricated expenses, false tax invoices, use of another person’s name, or borrowed-name accounts are involved, a tax issue may develop into a tax crime investigation or criminal accusation. A tax accountant analyzes the tax issues and the possibility of additional tax assessments, while an attorney reviews potential violations of the Punishment of Tax Evaders Act, investigation response strategies, and statement preparation strategies. Tax matters should be reviewed for criminal risk from the early stages.

Question 5

Can I first receive a review on whether to file a tax appeal?

Accepted Answer

Yes. Filing a tax appeal is not advantageous in every case, so it is necessary to review the grounds for taxation, supporting evidence, tax amount, appeal deadlines, and likelihood of success. A tax accountant examines the tax calculation and any issues in the filed tax returns, while an attorney analyzes the legal issues and procedural defects. Based on this review, it is possible to determine whether to file an appeal and how to proceed.

Wonsuk Choi

Professional

Education

Practice Areas

Individual Tax

Corporate Tax

CTA Advisor FAQ

What are the benefits of having an attorney and a tax accountant work together in a tax appeal case?

Why is collaboration between an attorney and a tax accountant necessary during a tax audit?

Is it still possible to respond after receiving a notice of proposed taxation or a tax audit result notice?

Do you also review whether a tax issue may lead to a criminal case?

Can I first receive a review on whether to file a tax appeal?

Wonsuk Choi

Professional

Education

Practice Areas

Individual Tax

Corporate Tax

CTA Advisor FAQ

What are the benefits of having an attorney and a tax accountant work together in a tax appeal case?

Why is collaboration between an attorney and a tax accountant necessary during a tax audit?

Is it still possible to respond after receiving a notice of proposed taxation or a tax audit result notice?

Do you also review whether a tax issue may lead to a criminal case?

Can I first receive a review on whether to file a tax appeal?