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 may 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 occur if this request is refused.
A 10% surtax is imposed if errors are 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.
send a chill down someone's spine - to make someone feel very thrilled, frightened, etc.
evasion - the act of avoiding something unpleasant or unwanted
imposed - to officially force a rule, tax, punishment, etc. to be obeyed or received
levy - an amount of money, such as a tax, that you have to pay to a government or organization
delinquent - not paid or paid back as should have been done
look spent - drained of energy or effectiveness; extremely tired; completely exhausted
사업하는 분들이 들으면 간담이 서늘해지는 단어가 바로 '세무 조사'이다. 세무 조사는 정기 조사와 비 정기 조사로 나뉜다.
국세청의 세무 조사 대상은 다음과 같이 정해진다. 첫째, PCI(Property Consumption Income) 시스템을 통해 얻은 납세자의 재산 증감, 수입, 지출 등의 기본적인 자료를 근간으로 정해진다. 둘째, 탈세 제보를 받아서 세무 조사가 이루어지는 경우도 있다. 셋째, 세무 신고한 내용을 면밀히 분석한 후 자진 수정 요구 안내문을 보내는데, 이 요청을 거부하면 세무 조사가 나오기도 한다.
실수로 잘못 신고했을 경우에는 10퍼센트의 가산세가 부과되지만, 고의가 판명되면 40퍼센트의 세금 이 부과되고 다양한 추가 세금이 붙는다. 세금을 내지 않으면 재산 압류, 신용 불량자 등록, 출국 금지 등 경제적 사형 선고가 가능해질 수 있다.
- The ending of the movie sent a chill down my spine. / The news sent a chill down everyone’s spine.
- You should closely analyze the contents before you sign a contract. / We didn’t have time to closely analyze the contents.
- Failure to pay taxes in a serious offence. / I didn’t know that failure to pay taxes was such a common problem.
A: You must be really busy these days. You look spent.
B: Yes, I have my hands full because the company is undergoing a tax audit
A: Is there a problem?
B: There’s nothing wrong in particular. It’s just a routine tax audit.
A: I see.
B: But there’s a high likelihood that we’ll have to pay more taxes.
