AI시대의 세무조사 대응전략

제1장 AI시대의 세무조사 현황과 대응법
I. AI 세무조사 개요 ························································································· 13

II. AI 세무조사 시스템의 특징 ········································································· 14

데이터 분석의 정교함과 고도화 ······································································· 14

성실신고자와 불성실 신고자 자동 분류 ··························································· 16

국제표준 인증 획득으로 신뢰성 확보 ······························································ 18

전면적 확대 및 개인사업자 대상 확대 전망 ···················································· 18

세무조사 방식의 혁신과 대응 전략 필요성 ······················································ 19

III. AI 세무조사 대응법 ···················································································· 22

신고자료의 정확성 및 일관성 확보 ································································· 22

거래 구조 및 증빙 자료 철저 관리 ································································· 22

AI 세무 상담 서비스 적극 활용 ······································································· 22

AI 분석 특성 이해 및 대응 전략 수립 ···························································· 22

전문가 상담 및 대응 준비 ··············································································· 27

실제 사례로 보는 디지털 세무 리스크 ···························································· 28

제2장 세무조사
I. 세무조사 개요 ····························································································· 33

의의 ················································································································ 33

세무조사의 종류 ······························································································ 37

금융조사와 금융정보분석원(FIU) ····································································· 44

세무조사의 흐름 ······························································································ 48

세무조사기간 ··································································································· 52

세무조사의 범위와 한계 ·················································································· 55

세무조사 시 지켜져야 할 원칙 ······································································· 63

절차상 하자 ····································································································· 66

세무조사 시 반드시 지켜야 할 대응요령 ························································ 69

확인서 ··········································································································· 72

진술서 및 문답서 ·························································································· 73

II. 세무공무원의 세무조사 시 필수 검토내용 ·················································· 77

조사대상자의 업종특성 및 업종별 추정항목 파악 ··········································· 77

대표이사, 대주주 및 그 자녀들의 재산 현황파악 ··········································· 79

업종별 주요 감사지적사례 검토 ······································································ 81

조사대상자의 과거 세무조사 추징내역 확인 ···················································· 84

세무조정사항 및 세액감면 세액공제 항목 검토 ·············································· 86

감사보고서 의견문단의 특이사항 및 주석사항의 검토 ···································· 88

조사대상 업체의 인터넷 기사를 검색하여 특이사항 파악 ······························· 91

주식이동상황명세서를 확인하여 대주주 등의 주식이동이 있었는지 검토 ······· 93

세무조사 시 조사대상자의 과거 수정신고 및 경정청구 내용 검토 ·················· 96

세무조사 시 손익계산서상 체크리스트와 주요 고려사항 ······························ 100

세무조사 시 재무상태표상 체크리스트 및 주요 고려사항 ···························· 102

제3장 세무조사 사례분석
I. 매출누락 및 가공경비 ··············································································· 109

가공인건비, 가공외주비, 기업업무추진비 등 ·················································· 109

법인카드 사적사용 ························································································· 111

기업소송자료 수집을 통한 개인소송비용 업무무관비용 ································· 113

업무용승용차 사적사용 ················································································· 116

관계기관 자료수집을 통한 손금불산입 공과금 ·············································· 118

기업회계 부적정의견 기업 감사결과 자동분석을 통한 탈루 ··························· 121

대표자 가지급금 인정이자 ············································································· 124

특허권 등 무형자산 양도 탈루 ····································································· 128

차명계좌 금융거래 사동분석 ·········································································· 131

재무제표분석 ······························································································· 134

업종별, 매출액별 탈루혐의분석 비정기조사대상자 선정지원시스템 ············ 138

미술품, 골동품 취득자 거래 데이터베이스구축 ··········································· 140

계열사 간 중고 유형자산 취득을 통한 부당투자세액공제 ···························· 146

법인 상시근로자 수 파악 ············································································ 148

II. 특수관계인 거래를 통한 탈루 ·································································· 151

법인 대주주 주식거래분석 ············································································· 151

특수관계인 간 양도, 감자 등 불공정자본거래 ·············································· 155

특수관계인 간 비상장주식매매를 이용한 우회증여 ······································· 160

일감몰아주기 ································································································· 164

법인세법상 특수관계인 데이터 구축을 통한 탈루분석시스템 ························· 166

특수관계인 간 부동산 무(과소)신고 분석시스템 ············································ 170

III. 기타 주요 적출사례 ················································································· 172

대손금 부당처리 ··························································································· 172

부당행위계산부인 ·························································································· 175

리베이트 ········································································································ 177

판매장려금 ···································································································· 179

IV. 기타 업종의 세무조사 대응 ···································································· 182

차명계좌 매출누락 혐의 소명 ······································································· 182

소명 시 유의사항 및 리스크 ········································································· 183

실무적 주의사항 ··························································································· 183

병의원 세무조사 ··························································································· 185

부동산매매업 ································································································· 195

부동산임대업 ································································································· 199

V. 역외탈세 ··································································································· 203

외환수취액 분석 특수관계인 탈세 ································································· 203

외환송금과 원천징수 유의성 분석 ································································· 205

외화송금자료 해외수취자 분석을 통한 역외탈세 적발 ··································· 208

해외투자 세원관리 체계화 ············································································· 210

미신고해외현지법인을 이용한 탈루혐의 ························································ 216

이전가격조회서비스 ······················································································· 221

VI. 부가가치세 분야 ····················································································· 224

전자세금계산서 허위발급확인 ········································································ 224

도판회사를 이용한 허위세금계산서 발행 분석 ··············································· 226

순환거래를 통한 허위세금계산서 발행 분석시스템 ········································ 229

화물차 GPS데이터 수집을 통한 허위세금계산서 적발 ···································· 231

VII. 상속세 분야 ··························································································· 235

개요 ·············································································································· 235

절차 ·············································································································· 235

주요 조사 대상 및 유의사항 ········································································· 236

대응 방안 ······································································································ 236

VIII. 증여세 분야 ·························································································· 238

현황 및 주요 쟁점 ························································································ 238

대응방안 ········································································································ 238

주의사항 ········································································································ 239

IX. 양도소득세 분야 ····················································································· 241

개요 ·············································································································· 241

주요 점검 사항 및 유의사항 ········································································· 241

대응 방안 ······································································································ 242

주의사항 ········································································································ 243