서울행정법원 | 2021-06-18 | 2020구합70045
법원 판례 기준으로 판결요지와 원문 출처를 내부에서 확인하세요.
원문이 아닌 정리본이며, 저장된 요약의 끝부분이 잘려 있을 수 있습니다.
세무사의 부실기장 및 성실신고 허위확인에 따른 징계처분 정당성 판단
결과 요약
- 근로자의 세무사 직무정지 9월 및 과태료 250만원 징계처분 취소 청구를 기각함.
사실관계
- 근로자는 2016. 6. 29. 해당 사업자 B의 2015년 귀속 종합소득세 신고 대리 및 성실신고확인서 작성 업무를 수행함.
- 근로자는 증빙 없는 지출액 606,110,650원(이 사건 무증빙 경비)을 필요경비로 계상하고, 이에 대해 적격 증빙을 수취했다고 확인(이 사건 각 비위행위)함.
- 과세관청의 사후검증 후, 근로자는 2016. 11. 23. 해당 사업자의 종합소득세를 수정신고하며 이 사건 무증빙 경비 대신 대손충당금 212,800,000원과 인건비 398,310,650원(이 사건 수정 경비)을 필요경비로 계상함.
- 부천세무서장은 2017. 7. 1. 이 사건 수정 경비 중 대손충당금 212,800,000원과 인건비 39,437,561원을 필요경비로 불인정하여 해당 사업자에게 2015년 귀속 종합소득세 140,659,635원을 경정·고지(이 사건 경정처분)함.
- 해당 사업자는 이 사건 경정처분에 불복하여 행정소송을 제기하였고, 항소심에서 1억 원을 추가 필요경비로 인정하는 조정 권고에 따라 감액 경정이 이루어짐.
- 국세청장은 이 사건 각 비위행위를 이유로 근로자에 대한 징계를 요구하였고, 세무사징계위원회는 2019. 6. 13. 근로자의 행위가 세무사법 제12조(성실의무) 위반에 해당한다고 의결함.
- 회사는 위 의결에 따라 2019. 6. 18. 근로자에게 직무정지 9월 및 과태료 350만원의 징계처분을 하였으나, 관련 사건의 감액 경정을 반영하여 2020. 12. 23. 직무정지 9월 및 과태료 250만원의 징계처분(해당 징계처분)으로 변경함.
핵심 쟁점, 법리 및 법원의 판단
징계양정의 과다 여부 (부실기장 탈루세액 및 성실신고 허위확인금액 산정의 적정성)
- 법리: 세무사징계양정규정(양정규정)은 세무사에 대한 징계양정에 관한 재량권 행사의 기준으로 마련된 행정청 내부의 사무처리준칙으로, 이 재량준칙에 따른 제재적 행정처분은 그 기준이 헌법 또는 법률에 합치되지 않거나 처분이 위반행위의 내용 및 관계 법령의 규정 내용과 취지에 비추어 현저히 부당하다고 인정할 만한 합리적인 이유가 없는 한 재량권의 범위를 일탈하였거나 재량권을 남용한 것으로 볼 수 없음.
- 법원의 판단:
- '부실기장 탈루세액' 산정의 적정성: 회사가 근로자의 '부실기장 탈루세액'을 약 5,800만원으로 산정한 것은 과다 산정에 해당하지 않음. 최초 신고 시 증빙 없는 6억여 원을 필요경비로 계상한 것이 징계사유이며, 이후 수정신고 및 감액 경정 과정을 거쳤으나, 당초 허위 계상된 금액이 필요경비로 추인되어야 한다는 증명책임은 근로자에게 있음. 관련 사건의 진행 경위와 1심 판결 내용을 고려할 때, 근로자가 제출한 증거만으로는 인정된 범위를 넘어 필요경비를 지출했다고 보기 어려우므로, 회사의 산정은 타당함.
- '성실신고 허위확인금액' 산정의 적정성: 회사가 근로자의 '성실신고 허위확인금액'을 606,110,650원으로 산정한 것 역시 타당함. 성실신고확인제도의 도입 취지, 세무사의 성실의무, 장부와 증명서류의 진실성 및 정확성 확인 의무 등을 고려할 때, 근로자가 증빙 자료가 없음을 알면서도 허위로 필요경비를 계상하고 성실신고확인서를 제출한 것은 '고의로 진실을 숨기거나 거짓 진술'을 한 것에 해당함. 허위 계상된 필요경비 금액에 대응하는 이면의 실질관계가 존재하더라도 허위 장부와 자료를 동원하여 숨기는 것은 조세행정의 적정성 측면에서 정당화될 수 없으므로, 세금 탈루 결과 발생 여부와 관계없이 허위 계상된 금액은 허위확인금액에 해당함.
확보한 수집 내용입니다. 전문 여부와 앞뒤 누락, 문단·표·공백의 원형 보존은 확인되지 않았습니다.
공식 원문 미확인
서울행정법원 제11부 판결
사건: 2020구합70045 직무정지 과태료 부과처분 원고: A 소송대리인 변호사 오재혁 소송복대리인 변호사 정홍철 피고: 기획재정부장관 변론종결: 2021. 6. 11. 판결선고: 2021. 6. 18.
1. 원고의 청구를 기각한다. 2. 소송비용은 원고가 부담한다.
1. 처분의 경위 가. 원고의 세무대리 및 관련 과세처분 등 1) 원고는 세무사로서, 2016. 6. 29. 개인사업자 B(이하 '이 사건 사업자'라 한다)를 대리하여 2015년 귀속 종합소득세를 신고하면서 그 세무기장 업무를 수행하고, 소득세법 제70조의2 제1항에 따른 성실신고확인서를 작성해 주었다. 2) 위 신고 시 원고는 증빙 없는 지출액 합계 606,110,650원(이하 '이 사건 무증빙 경비'라 한다)을 복리후생비, 원재료비 등 22개 계정에 필요경비로 계상하여 기장하고, 위 필요경비에 대하여 적격 증빙을 수취하였다고 확인(이하 '이 사건 각 비위행위'라 한다)하였다. 3) 이후 과세관청이 위 신고내용에 관하
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\uacc4\uc0c1\ud558\uace0, \uc774\uc5d0 \ub300\ud574 \uc801\uaca9 \uc99d\ube59\uc744 \uc218\ucde8\ud588\ub2e4\uace0 \ud655\uc778(\uc774 \uc0ac\uac74 \uac01 \ube44\uc704\ud589\uc704)\ud568.\n- \uacfc\uc138\uad00\uccad\uc758 \uc0ac\ud6c4\uac80\uc99d \ud6c4, \uc6d0\uace0\ub294 2016. 11. 23. \uc774 \uc0ac\uac74 \uc0ac\uc5c5\uc790\uc758 \uc885\ud569\uc18c\ub4dd\uc138\ub97c \uc218\uc815\uc2e0\uace0\ud558\uba70 \uc774 \uc0ac\uac74 \ubb34\uc99d\ube59 \uacbd\ube44 \ub300\uc2e0 \ub300\uc190\ucda9\ub2f9\uae08 212,800,000\uc6d0\uacfc \uc778\uac74\ube44 398,310,650\uc6d0(\uc774 \uc0ac\uac74 \uc218\uc815 \uacbd\ube44)\uc744 \ud544\uc694\uacbd\ube44\ub85c \uacc4\uc0c1\ud568.\n- \ubd80\ucc9c\uc138\ubb34\uc11c\uc7a5\uc740 2017. 7. 1. \uc774 \uc0ac\uac74 \uc218\uc815 \uacbd\ube44 \uc911 \ub300\uc190\ucda9\ub2f9\uae08 212,800,000\uc6d0\uacfc \uc778\uac74\ube44 39,437,561\uc6d0\uc744 \ud544\uc694\uacbd\ube44\ub85c \ubd88\uc778\uc815\ud558\uc5ec \uc774 \uc0ac\uac74 \uc0ac\uc5c5\uc790\uc5d0\uac8c 2015\ub144 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\uc758\uacb0\ud568.\n- \ud53c\uace0\ub294 \uc704 \uc758\uacb0\uc5d0 \ub530\ub77c 2019. 6. 18. \uc6d0\uace0\uc5d0\uac8c \uc9c1\ubb34\uc815\uc9c0 9\uc6d4 \ubc0f \uacfc\ud0dc\ub8cc 350\ub9cc\uc6d0\uc758 \uc9d5\uacc4\ucc98\ubd84\uc744 \ud558\uc600\uc73c\ub098, \uad00\ub828 \uc0ac\uac74\uc758 \uac10\uc561 \uacbd\uc815\uc744 \ubc18\uc601\ud558\uc5ec 2020. 12. 23. \uc9c1\ubb34\uc815\uc9c0 9\uc6d4 \ubc0f \uacfc\ud0dc\ub8cc 250\ub9cc\uc6d0\uc758 \uc9d5\uacc4\ucc98\ubd84(\uc774 \uc0ac\uac74 \uc9d5\uacc4\ucc98\ubd84)\uc73c\ub85c \ubcc0\uacbd\ud568.\n## \ud575\uc2ec \uc7c1\uc810, \ubc95\ub9ac \ubc0f \ubc95\uc6d0\uc758 \ud310\ub2e8\n### \uc9d5\uacc4\uc591\uc815\uc758 \uacfc\ub2e4 \uc5ec\ubd80 (\ubd80\uc2e4\uae30\uc7a5 \ud0c8\ub8e8\uc138\uc561 \ubc0f \uc131\uc2e4\uc2e0\uace0 \ud5c8\uc704\ud655\uc778\uae08\uc561 \uc0b0\uc815\uc758 \uc801\uc815\uc131)\n- **\ubc95\ub9ac**: \uc138\ubb34\uc0ac\uc9d5\uacc4\uc591\uc815\uaddc\uc815(\uc591\uc815\uaddc\uc815)\uc740 \uc138\ubb34\uc0ac\uc5d0 \ub300\ud55c 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\ud0c8\ub8e8\uc138\uc561' \uc0b0\uc815\uc758 \uc801\uc815\uc131**: \ud53c\uace0\uac00 \uc6d0\uace0\uc758 '\ubd80\uc2e4\uae30\uc7a5 \ud0c8\ub8e8\uc138\uc561'\uc744 \uc57d 5,800\ub9cc\uc6d0\uc73c\ub85c \uc0b0\uc815\ud55c \uac83\uc740 \uacfc\ub2e4 \uc0b0\uc815\uc5d0 \ud574\ub2f9\ud558\uc9c0 \uc54a\uc74c. \ucd5c\ucd08 \uc2e0\uace0 \uc2dc \uc99d\ube59 \uc5c6\ub294 6\uc5b5\uc5ec \uc6d0\uc744 \ud544\uc694\uacbd\ube44\ub85c \uacc4\uc0c1\ud55c \uac83\uc774 \uc9d5\uacc4\uc0ac\uc720\uc774\uba70, \uc774\ud6c4 \uc218\uc815\uc2e0\uace0 \ubc0f \uac10\uc561 \uacbd\uc815 \uacfc\uc815\uc744 \uac70\ucce4\uc73c\ub098, \ub2f9\ucd08 \ud5c8\uc704 \uacc4\uc0c1\ub41c \uae08\uc561\uc774 \ud544\uc694\uacbd\ube44\ub85c \ucd94\uc778\ub418\uc5b4\uc57c \ud55c\ub2e4\ub294 \uc99d\uba85\ucc45\uc784\uc740 \uc6d0\uace0\uc5d0\uac8c \uc788\uc74c. \uad00\ub828 \uc0ac\uac74\uc758 \uc9c4\ud589 \uacbd\uc704\uc640 1\uc2ec \ud310\uacb0 \ub0b4\uc6a9\uc744 \uace0\ub824\ud560 \ub54c, \uc6d0\uace0\uac00 \uc81c\ucd9c\ud55c \uc99d\uac70\ub9cc\uc73c\ub85c\ub294 \uc778\uc815\ub41c \ubc94\uc704\ub97c \ub118\uc5b4 \ud544\uc694\uacbd\ube44\ub97c \uc9c0\ucd9c\ud588\ub2e4\uace0 \ubcf4\uae30 \uc5b4\ub824\uc6b0\ubbc0\ub85c, \ud53c\uace0\uc758 \uc0b0\uc815\uc740 \ud0c0\ub2f9\ud568.\n- **'\uc131\uc2e4\uc2e0\uace0 \ud5c8\uc704\ud655\uc778\uae08\uc561' \uc0b0\uc815\uc758 \uc801\uc815\uc131**: \ud53c\uace0\uac00 \uc6d0\uace0\uc758 '\uc131\uc2e4\uc2e0\uace0 \ud5c8\uc704\ud655\uc778\uae08\uc561'\uc744 606,110,650\uc6d0\uc73c\ub85c \uc0b0\uc815\ud55c \uac83 \uc5ed\uc2dc \ud0c0\ub2f9\ud568. \uc131\uc2e4\uc2e0\uace0\ud655\uc778\uc81c\ub3c4\uc758 \ub3c4\uc785 \ucde8\uc9c0, \uc138\ubb34\uc0ac\uc758 \uc131\uc2e4\uc758\ubb34, \uc7a5\ubd80\uc640 \uc99d\uba85\uc11c\ub958\uc758 \uc9c4\uc2e4\uc131 \ubc0f \uc815\ud655\uc131 \ud655\uc778 \uc758\ubb34 \ub4f1\uc744 \uace0\ub824\ud560 \ub54c, \uc6d0\uace0\uac00 \uc99d\ube59 \uc790\ub8cc\uac00 \uc5c6\uc74c\uc744 \uc54c\uba74\uc11c\ub3c4 \ud5c8\uc704\ub85c \ud544\uc694\uacbd\ube44\ub97c \uacc4\uc0c1\ud558\uace0 \uc131\uc2e4\uc2e0\uace0\ud655\uc778\uc11c\ub97c \uc81c\ucd9c\ud55c \uac83\uc740 '\uace0\uc758\ub85c \uc9c4\uc2e4\uc744 \uc228\uae30\uac70\ub098 \uac70\uc9d3 \uc9c4\uc220'\uc744 \ud55c \uac83\uc5d0 \ud574\ub2f9\ud568. \ud5c8\uc704 \uacc4\uc0c1\ub41c \ud544\uc694\uacbd\ube44 \uae08\uc561\uc5d0 \ub300\uc751\ud558\ub294 \uc774\uba74\uc758 \uc2e4\uc9c8\uad00\uacc4\uac00 \uc874\uc7ac\ud558\ub354\ub77c\ub3c4 \ud5c8\uc704 \uc7a5\ubd80\uc640 \uc790\ub8cc\ub97c \ub3d9\uc6d0\ud558\uc5ec \uc228\uae30\ub294 \uac83\uc740 \uc870\uc138\ud589\uc815\uc758 \uc801\uc815\uc131 \uce21\uba74\uc5d0\uc11c \uc815\ub2f9\ud654\ub420 \uc218 \uc5c6\uc73c\ubbc0\ub85c, \uc138\uae08 \ud0c8\ub8e8 \uacb0\uacfc \ubc1c\uc0dd \uc5ec\ubd80\uc640 \uad00\uacc4\uc5c6\uc774 \ud5c8\uc704 \uacc4\uc0c1\ub41c \uae08\uc561\uc740 \ud5c8\uc704\ud655\uc778\uae08\uc561\uc5d0 \ud574\ub2f9\ud568.\n- **\uc9d5\uacc4\uc591\uc815\uc758 \ube44\ub840\uc6d0\uce59 \ubc0f \ud3c9\ub4f1\uc6d0\uce59 \uc704\ubc18 \uc5ec\ubd80**: \uc6d0\uace0\uc758 '\ubd80\uc2e4\uae30\uc7a5 \ud0c8\ub8e8\uc138\uc561' \uc57d 5,800\ub9cc\uc6d0, '\uc131\uc2e4\uc2e0\uace0 \ud5c8\uc704\ud655\uc778\uae08\uc561' 606,110,650\uc6d0\uc740 \uc591\uc815\uaddc\uc815\uc5d0 \ub530\ub77c 250\ub9cc\uc6d0 \uc774\uc0c1 500\ub9cc\uc6d0 \uc774\ud558\uc758 \uacfc\ud0dc\ub8cc \ubc0f 3\uc6d4 \uc774\uc0c1 1\ub144 \uc774\ud558\uc758 \uc9c1\ubb34\uc815\uc9c0 \ucc98\ubd84 \ub300\uc0c1\uc5d0 \ud574\ub2f9\ud568. \ub530\ub77c\uc11c \uc6d0\uace0\uc5d0\uac8c 250\ub9cc\uc6d0\uc758 \uacfc\ud0dc\ub8cc\uc640 9\uc6d4\uc758 \uc9c1\ubb34\uc815\uc9c0\ub97c \uba85\ud55c \uc774 \uc0ac\uac74 \uc9d5\uacc4\ucc98\ubd84\uc740 \uc591\uc815\uae30\uc900 \ubc94\uc704 \ub0b4\uc5d0\uc11c \uc774\ub8e8\uc5b4\uc9c4 \uac83\uc784. \uc138\ubb34\uc0ac\uc758 \uacf5\uacf5\uc131, \uc131\uc2e4\uc758\ubb34 \uc704\ubc18\uc5d0 \ub300\ud55c \uc81c\uc7ac \ud544\uc694\uc131, \uc6d0\uace0\uc758 \uace0\uc758\uc131, \uc218\uc815\uc2e0\uace0\uc758 \uacbd\uc704 \ubc0f \ud0c8\ub8e8\uc138\uc561 \uaddc\ubaa8, \uc720\uc0ac \uc9d5\uacc4\uc0ac\ub840\uc640\uc758 \ud615\ud3c9\uc131 \ub4f1\uc744 \uc885\ud569\ud560 \ub54c, \uc774 \uc0ac\uac74 \uc9d5\uacc4\ucc98\ubd84\uc774 \ud604\uc800\ud788 \ubd80\ub2f9\ud558\ub2e4\uace0 \ubcf4\uae30 \uc5b4\ub824\uc6c0.\n#### \uad00\ub828 \ud310\ub840 \ubc0f \ubc95\ub839\n- **\ub300\ubc95\uc6d0 2007. 9.20. \uc120\uace0 2007\ub4506946 \ud310\uacb0**: \uc7ac\ub7c9\uc900\uce59\uc5d0 \ub530\ub978 \uc81c\uc7ac\uc801 \ud589\uc815\ucc98\ubd84\uc740, \uc704 \ucc98\ubd84\uae30\uc900\uc774 \uadf8 \uc790\uccb4\ub85c \ud5cc\ubc95 \ub610\ub294 \ubc95\ub960\uc5d0 \ud569\uce58\ub418\uc9c0 \uc544\ub2c8\ud558\uac70\ub098 \uadf8 \ucc98\ubd84\uc774 \ucc98\ubd84\uc0ac\uc720\uac00 \ub41c \uc704\ubc18\ud589\uc704\uc758 \ub0b4\uc6a9 \ubc0f \uad00\uacc4 \ubc95\ub839\uc758 \uaddc\uc815 \ub0b4\uc6a9\uacfc \ucde8\uc9c0\uc5d0 \ube44\ucd94\uc5b4 \ud604\uc800\ud788 \ubd80\ub2f9\ud558\ub2e4\uace0 \uc778\uc815\ud560 \ub9cc\ud55c \ud569\ub9ac\uc801\uc778 \uc774\uc720\uac00 \uc5c6\ub294 \ud55c \uc7ac\ub7c9\uad8c\uc758 \ubc94\uc704\ub97c \uc77c\ud0c8\ud558\uc600\uac70\ub098 \uc7ac\ub7c9\uad8c\uc744 \ub0a8\uc6a9\ud55c \uac83\uc73c\ub85c \ubcfc \uc218 \uc5c6\ub2e4.\n- **\ub300\ubc95\uc6d0 2013. 10. 31. \uc120\uace0 2010\ub4504599 \ud310\uacb0**: \ud544\uc694\uacbd\ube44 \uc778\uc815\uc5d0 \ub300\ud55c \uc99d\uba85\ucc45\uc784\uc740 \ub0a9\uc138\uc758\ubb34\uc790\uc5d0\uac8c \uc788\uc74c.\n- **\uc138\ubb34\uc0ac\ubc95 \uc81c2\uc870**: \uc138\ubb34\uc0ac\uc758 \uc9c1\ubb34 (\uc870\uc138\uc5d0 \uad00\ud55c \uc2e0\uace0 \ub4f1\uc758 \ub300\ub9ac, \uc138\ubb34\uc870\uc815\uacc4\uc0b0\uc11c\uc640 \uadf8 \ubc16\uc758 \uc138\ubb34 \uad00\ub828 \uc11c\ub958\uc758 \uc791\uc131, \uc870\uc138\uc5d0 \uad00\ud55c \uc2e0\uace0\ub97c \uc704\ud55c \uc7a5\ubd80 \uc791\uc131\uc758 \ub300\ud589, \uc18c\ub4dd\uc138\ubc95\uc5d0 \ub530\ub978 \uc131\uc2e4\uc2e0\uace0\uc5d0 \uad00\ud55c \ud655\uc778 \ub4f1)\n- **\uc138\ubb34\uc0ac\ubc95 \uc81c12\uc870**: \uc138\ubb34\uc0ac\uc758 \uc131\uc2e4\uc758\ubb34 (\uc9c1\ubb34\ub97c \uc131\uc2e4\ud788 \uc218\ud589\ud558\uc5ec \ud488\uc704\ub97c \uc720\uc9c0, \uace0\uc758\ub85c \uc9c4\uc2e4\uc744 \uc228\uae30\uac70\ub098 \uac70\uc9d3\uc9c4\uc220\uc744 \ud558\uc9c0 \ubabb\ud568)\n- **\uc138\ubb34\uc0ac\ubc95 \uc81c17\uc870 \uc81c1\ud56d \uc81c1\ud638, \uc81c2\ud56d**: \uae30\ud68d\uc7ac\uc815\ubd80\uc7a5\uad00\uc740 \uc138\ubb34\uc0ac\uac00 \uc138\ubb34\uc0ac\ubc95\uc744 \uc704\ubc18\ud55c \uacbd\uc6b0 \uc138\ubb34\uc0ac\uc9d5\uacc4\uc704\uc6d0\ud68c\uc758 \uc758\uacb0\uc5d0 \ub530\ub77c \ub4f1\ub85d\ucde8\uc18c, 2\ub144 \uc774\ub0b4\uc758 \uc9c1\ubb34\uc815\uc9c0, 1\ucc9c\ub9cc\uc6d0 \uc774\ud558\uc758 \uacfc\ud0dc\ub8cc, \uacac\ucc45 \ub4f1 \uc9d5\uacc4\ub97c \uba85\ud560 \uc218 \uc788\uc74c.\n- **\uc18c\ub4dd\uc138\ubc95 \uc81c70\uc870\uc7582 \uc81c1\ud56d**: \uc218\uc785\uae08\uc561\uc774 \uc77c\uc815 \uaddc\ubaa8 \uc774\uc0c1\uc778 \uc0ac\uc5c5\uc790\ub294 \uc885\ud569\uc18c\ub4dd\uc138 \uc2e0\uace0 \uc2dc \uc7a5\ubd80\uc640 \uc99d\uba85\uc11c\ub958\uc5d0 \uc758\ud558\uc5ec \uc0ac\uc5c5\uc18c\ub4dd\uae08\uc561\uc758 \uc801\uc815\uc131\uc744 \uc138\ubb34\uc0ac \ub4f1\uc774 \ud655\uc778\ud558\uace0 \uc791\uc131\ud55c \ud655\uc778\uc11c\ub97c \uc81c\ucd9c\ud558\uc5ec\uc57c \ud568.\n- **\uc18c\ub4dd\uc138\ubc95 \uc81c81\uc870\uc7582**: \uc131\uc2e4\uc2e0\uace0\ud655\uc778\uc11c \ubbf8\uc81c\ucd9c \uac00\uc0b0\uc138.\n- **\uc138\ubb34\uc0ac\uc9d5\uacc4\uc591\uc815\uaddc\uc815 \uc81c2\uc870 \uc81c1\ud56d**: \ubb34\uae30\uc7a5\u00b7\ubd80\uc2e4\uae30\uc7a5 \uc138\ubb34\uc870\uc815\uc758 \uacbd\uc6b0 '\ud0c8\ub8e8\uc138\uc561'\uc744 \uae30\uc900\uc73c\ub85c, \uc18c\ub4dd\uc138\ubc95\uc5d0 \ub530\ub978 \uc131\uc2e4\uc2e0\uace0\uc5d0 \uad00\ud558\uc5ec \ubd88\uc131\uc2e4\ud558\uac70\ub098 \ud5c8\uc704\ub85c \ud655\uc778\ud55c \uacbd\uc6b0 '\ud5c8\uc704\ud655\uc778\uae08\uc561'\uc744 \uae30\uc900\uc73c\ub85c \uc9d5\uacc4\uc591\uc815\uae30\uc900\uc744 \uc815\ud568.\n- **\uc138\ubb34\uc0ac\uc9d5\uacc4\uc591\uc815\uaddc\uc815 \uc81c6\uc870**: 2\uac1c \uc774\uc0c1\uc758 \uc758\ubb34\uc704\ubc18\ud589\uc704\ub85c \uc9d5\uacc4\ucc98\ubd84\uc774 \uacbd\ud569\ub418\ub294 \uacbd\uc6b0\uc758 \uc591\uc815\uae30\uc900.\n## \ucc38\uace0\uc0ac\uc2e4\n- \uc6d0\uace0\ub294 2019. 7. 11. \ubcc0\uacbd \uc804 \uc9d5\uacc4\ucc98\ubd84\uc5d0 \ubd88\ubcf5\ud558\uc5ec \ud589\uc815\uc2ec\ud310\uc744 \uccad\uad6c\ud558\uc600\uc73c\ub098 2020. 6. 23. \uae30\uac01 \uc7ac\uacb0\ub428.\n- \uc6d0\uace0\ub294 \uacfc\uc138\uad00\uccad\uc758 \uc0ac\ud6c4\uac80\uc99d \ub300\uc0c1\uc73c\ub85c \uc120\uc815\ub418\uc5b4 \ubcf4\uc644 \uc694\uad6c\ub97c \ubc1b\uc790 \uc774 \uc0ac\uac74 \uc218\uc815 \uacbd\ube44\ub85c \ub300\uccb4\ud558\uc5ec \uc218\uc815\uc2e0\uace0\ub97c \ud558\uc600\uc74c.\n- \uc218\uc815\uc2e0\uace0 \ub0b4\uc5ed\uc744 \uae30\ucd08\ub85c \uc0b0\uc815\ud558\ub354\ub77c\ub3c4 \ud0c8\ub8e8\uc138\uc561(\uc57d 5,800\ub9cc\uc6d0)\uc774 \ub2f9\ucd08 \uc2e0\uace0 \uc2dc \uc0b0\ucd9c\uc138\uc561(\uc57d 4,200\ub9cc\uc6d0)\uc758 \uc57d 140%\uc5d0 \uc774\ub984.\n## \uac80\ud1a0\n- \ubcf8 \ud310\uacb0\uc740 \uc138\ubb34\uc0ac\uc758 \uc9c1\ubb34\uc0c1 \uc131\uc2e4\uc758\ubb34 \uc704\ubc18\uc5d0 \ub300\ud55c \uc9d5\uacc4\ucc98\ubd84\uc758 \uc801\ubc95\uc131\uc744 \ud310\ub2e8\ud568\uc5d0 \uc788\uc5b4, '\ubd80\uc2e4\uae30\uc7a5 \ud0c8\ub8e8\uc138\uc561'\uacfc '\uc131\uc2e4\uc2e0\uace0 \ud5c8\uc704\ud655\uc778\uae08\uc561'\uc758 \uc0b0\uc815 \uae30\uc900 \ubc0f \uc7ac\ub7c9\uad8c \uc77c\ud0c8\u00b7\ub0a8\uc6a9 \uc5ec\ubd80\ub97c \uad6c\uccb4\uc801\uc73c\ub85c \uac80\ud1a0\ud568.\n- \ud2b9\ud788, \uc131\uc2e4\uc2e0\uace0 \ud5c8\uc704\ud655\uc778\uae08\uc561\uc758 \uacbd\uc6b0, \uc2e4\uc81c \uc138\uae08 \ud0c8\ub8e8 \uc5ec\ubd80\uc640 \uad00\uacc4\uc5c6\uc774 \ud5c8\uc704 \uc7a5\ubd80 \ubc0f \uc790\ub8cc\ub97c \ub3d9\uc6d0\ud558\uc5ec \uacfc\uc138\uad00\uccad\uc744 \uae30\ub9dd\ud55c \ud589\uc704 \uc790\uccb4\uac00 \uc81c\uc7ac\uc758 \ub300\uc0c1\uc774 \ub428\uc744 \uba85\ud655\ud788 \ud568\uc73c\ub85c\uc368 \uc138\ubb34\uc0ac\uc758 \uc9c1\uc5c5\uc724\ub9ac\uc640 \uacf5\uacf5\uc131 \ud655\ubcf4\uc758 \uc911\uc694\uc131\uc744 \uac15\uc870\ud568.\n- \uc774\ub294 \uc138\ubb34\uc0ac\uac00 \ub2e8\uc21c\ud788 \ub0a9\uc138\uc790\uc758 \ub300\ub9ac\uc778\uc744 \ub118\uc5b4 \uc870\uc138\ud589\uc815\uc758 \uc801\uc815\uc131\uc744 \ub2f4\ubcf4\ud558\ub294 \uc911\uc694\ud55c \uc5ed\ud560\uc744 \uc218\ud589\ud568\uc744 \uc7ac\ud655\uc778\ud558\ub294 \ud310\uacb0\ub85c \ubcfc \uc218 \uc788\uc74c."}
- 징계양정의 비례원칙 및 평등원칙 위반 여부: 근로자의 '부실기장 탈루세액' 약 5,800만원, '성실신고 허위확인금액' 606,110,650원은 양정규정에 따라 250만원 이상 500만원 이하의 과태료 및 3월 이상 1년 이하의 직무정지