서울고등법원 | 2018-01-16 | 2017누109
법원 판례 기준으로 판결요지와 원문 출처를 내부에서 확인하세요.
원문이 아닌 정리본이며, 저장된 요약의 끝부분이 잘려 있을 수 있습니다.
공인회계사 직무정지 징계처분 취소 청구 사건
결과 요약
- 회사의 항소를 모두 기각하고, 소송총비용은 회사가 부담함.
사실관계
- C회계법인은 2010. 6. 25. 피고 소속 증권선물위원회로부터 D의 감사인으로 지정되었고, 2011. 2. 14.부터 17.까지 근로자 A을 담당이사, 근로자 B을 총괄 공인회계사로 하여 D의 제44기(2010. 1. 1. ~ 12. 31.) 재무제표에 대한 감사를 수행함(이하 '이 사건 감사').
- 증권선물위원회는 D가 에스크로 계약에 따른 보관금 10억 원을 선급금으로 허위 계상하였음에도 근로자들이 감사 절차를 현저히 소홀히 하여 감사 의견에 적절히 반영하지 못했다고 지적함.
- 2011. 12. 21. 증권선물위원회는 외부감사법 제16조 제1항, 외부감사 및 회계 등에 관한 규정 제54조에 근거하여 근로자 A에게 1년간, 근로자 B에게 6개월간 공인회계사 직무정지를 회사에게 건의함.
- 공인회계사징계위원회는 2012. 1. 30. 근로자 A에게 직무정지 1년, 근로자 B에게 직무정지 6개월의 징계를 의결하였고, 회사는 2012. 2. 9. 공인회계사법 제48조 제1항 제2호, 제2항에 따라 해당 처분을 함.
핵심 쟁점, 법리 및 법원의 판단
처분사유의 존재 여부
- 쟁점: 근로자들이 이 사건 감사를 하면서 에스크로 계약의 유효성이나 실재성을 확인할 주의의무를 현저히 결하여 감사 또는 증명에 중대한 착오가 있었는지 여부.
- 법리:
- 공인회계사법 제48조 제1항 제2호는 '감사 또는 증명에 중대한 착오 또는 누락이 있는 때'를 징계사유로 규정함. 이는 공인회계사가 감사절차를 소홀히 하여 감사보고서 내용에 실제와 중대한 차이가 있거나 중요한 사항이 누락된 경우를 의미함.
- 회계감사기준에 의하면 자산의 실재성은 특정 일자에 자산이 존재함을 의미하며, 거래의 실질 및 경제적 사실을 평가하여 재무제표에 반영해야 함.
- 감사인은 재무제표의 중요한 부분이 왜곡되어 있을 수 있다는 전문가적인 의구심을 가지고 감사업무를 계획·수행해야 하며, 부정이나 오류로 재무제표가 중요하게 왜곡표시될 가능성이 있는 경우 적합한 감사절차를 수행해야 함.
- 감사인은 합리적인 감사결론 도출을 위해 충분하고 적합한 감사증거를 확보해야 하며, 외부조회를 통한 확인이 필요한지 결정하고 조회절차를 통제해야 함.
- 법원의 판단:
- 이 사건 선급금의 실재성 부존재: 근로자들이 주장하는 에스크로 계약 및 10억 원 송금은 계약 체결 당시의 사정일 뿐, 감사 기준일인 2010. 12. 31. 당시 이 사건 선급금이 거래의 실질 및 경제적 측면에서 실재함을 뒷받침하지 않음. 오히려 서울행정법원 2012구합18981 사건에서 이 사건 선급금 10억 원이 존재하지 않는다는 판결이 확정됨.
확보한 수집 내용입니다. 전문 여부와 앞뒤 누락, 문단·표·공백의 원형 보존은 확인되지 않았습니다.
공식 원문 미확인
서울고등법원 제4행정부 판결
사건: 2017누109 징계처분취소 원고,피항소인: 1. A 2. B 피고,항소인: 금융위원회 제1심판결: <case_cite ref="서울행정법원/2012구합5237">서울행정법원 2013. 1. 11. 선고 2012구합5237 판결</case_cite> 환송전당심판결: <case_cite ref="서울고등법원/2013누4998">서울고등법원 2014. 8. 29. 선고 2013누4998 판결</case_cite> 환송판결: <case_cite ref="대법원/2014두13195">대법원 2017. 3. 30. 선고 2014두13195 판결</case_cite> 변론종결: 2017. 12. 12. 판결선고: 2018. 1. 16.
1. 피고의 항소를 모두 기각한다. 2. 소송총비용은 피고가 부담한다.
1. 처분의 경위 【증거】 갑 제1, 2, 13, 18호증, 을 제9호증, 을 제13호증의 1, 을 제17, 20호증의 각기재, 변론 전체의 취지 가. C회계법인은 2010. 6. 25. 피고 소속의 증권선물위원회로부터 주식회사 D(2009. 2. 24. '주식회사 E'로 상호를 변경하였다가 2010. 6. 24. 다시 현재와 같이 상호를 변경하였으나, 이하 상호변경과 관계없이 'D'라 한다)의 감사인으로 지정되었고, 2011. 2. 14.부터 같은 달 17.까지 원고 A을 담당이사인 공인회계사, 원고 B을 총괄 공인회계사로 하여 D의 제44기(2010. 1. 1.부터 같은 해 12. 31.까지) 재무제표에 대하여 감사
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\uc99d\uad8c\uc120\ubb3c\uc704\uc6d0\ud68c\ub294 D\uac00 \uc5d0\uc2a4\ud06c\ub85c \uacc4\uc57d\uc5d0 \ub530\ub978 \ubcf4\uad00\uae08 10\uc5b5 \uc6d0\uc744 \uc120\uae09\uae08\uc73c\ub85c \ud5c8\uc704 \uacc4\uc0c1\ud558\uc600\uc74c\uc5d0\ub3c4 \uc6d0\uace0\ub4e4\uc774 \uac10\uc0ac \uc808\ucc28\ub97c \ud604\uc800\ud788 \uc18c\ud640\ud788 \ud558\uc5ec \uac10\uc0ac \uc758\uacac\uc5d0 \uc801\uc808\ud788 \ubc18\uc601\ud558\uc9c0 \ubabb\ud588\ub2e4\uace0 \uc9c0\uc801\ud568.\n- 2011. 12. 21. \uc99d\uad8c\uc120\ubb3c\uc704\uc6d0\ud68c\ub294 \uc678\ubd80\uac10\uc0ac\ubc95 \uc81c16\uc870 \uc81c1\ud56d, \uc678\ubd80\uac10\uc0ac \ubc0f \ud68c\uacc4 \ub4f1\uc5d0 \uad00\ud55c \uaddc\uc815 \uc81c54\uc870\uc5d0 \uadfc\uac70\ud558\uc5ec \uc6d0\uace0 A\uc5d0\uac8c 1\ub144\uac04, \uc6d0\uace0 B\uc5d0\uac8c 6\uac1c\uc6d4\uac04 \uacf5\uc778\ud68c\uacc4\uc0ac \uc9c1\ubb34\uc815\uc9c0\ub97c \ud53c\uace0\uc5d0\uac8c \uac74\uc758\ud568.\n- \uacf5\uc778\ud68c\uacc4\uc0ac\uc9d5\uacc4\uc704\uc6d0\ud68c\ub294 2012. 1. 30. \uc6d0\uace0 A\uc5d0\uac8c \uc9c1\ubb34\uc815\uc9c0 1\ub144, \uc6d0\uace0 B\uc5d0\uac8c \uc9c1\ubb34\uc815\uc9c0 6\uac1c\uc6d4\uc758 \uc9d5\uacc4\ub97c \uc758\uacb0\ud558\uc600\uace0, \ud53c\uace0\ub294 2012. 2. 9. \uacf5\uc778\ud68c\uacc4\uc0ac\ubc95 \uc81c48\uc870 \uc81c1\ud56d \uc81c2\ud638, \uc81c2\ud56d\uc5d0 \ub530\ub77c \uc774 \uc0ac\uac74 \ucc98\ubd84\uc744 \ud568.\n## \ud575\uc2ec \uc7c1\uc810, \ubc95\ub9ac \ubc0f \ubc95\uc6d0\uc758 \ud310\ub2e8\n### \ucc98\ubd84\uc0ac\uc720\uc758 \uc874\uc7ac \uc5ec\ubd80\n- **\uc7c1\uc810**: \uc6d0\uace0\ub4e4\uc774 \uc774 \uc0ac\uac74 \uac10\uc0ac\ub97c \ud558\uba74\uc11c \uc5d0\uc2a4\ud06c\ub85c \uacc4\uc57d\uc758 \uc720\ud6a8\uc131\uc774\ub098 \uc2e4\uc7ac\uc131\uc744 \ud655\uc778\ud560 \uc8fc\uc758\uc758\ubb34\ub97c \ud604\uc800\ud788 \uacb0\ud558\uc5ec \uac10\uc0ac \ub610\ub294 \uc99d\uba85\uc5d0 \uc911\ub300\ud55c \ucc29\uc624\uac00 \uc788\uc5c8\ub294\uc9c0 \uc5ec\ubd80.\n- **\ubc95\ub9ac**:\n- 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\uc218\ud589\ud558\uc9c0 \uc54a\uc74c.\n- D \uacc4\uc88c\uc5d0 \uc785\uae08\ub41c 11\uc5b5 \uc6d0\uc774 \uc774 \uc0ac\uac74 \uc120\uae09\uae08\uc758 \ud68c\uc218\uc561\uc774\ub77c\ub294 D \uad00\uacc4\uc790\uc758 \uc9c4\uc220\uc744 \ud1a0\ub300\ub85c \uc120\uae09\uae08\uc758 \uc2e4\uc7ac\uc131\uc744 \uc778\uc815\ud588\uc73c\ub098, \uae08\uc561 \ubd88\uc77c\uce58 \ubc0f \uc785\uae08\uc790 \ubd88\uba85\uc73c\ub85c \uc5f0\uad00\uc131\uc744 \ud655\uc2e0\ud558\uae30 \uc5b4\ub824\uc6e0\uc74c.\n- **\uacb0\ub860**: \uc6d0\uace0\ub4e4\uc774 \uc774 \uc0ac\uac74 \uc120\uae09\uae08\uc758 \uc2e4\uc7ac\uc131\uc5d0 \ub300\ud55c \ucda9\ubd84\ud558\uace0 \uc801\ud569\ud55c \uac10\uc0ac\uc99d\uac70\ub97c \uc218\uc9d1\ud558\ub294 \uc808\ucc28\ub97c \uc18c\ud640\ud788 \ud558\uc5ec \uc65c\uace1\ud45c\uc2dc \uc0ac\uc2e4\uc744 \uac10\uc0ac\uc758\uacac\uc5d0 \uc801\uc808\ud788 \ubc18\uc601\ud558\uc9c0 \ubabb\ud558\uace0 \uc801\uc815\uc758\uacac\uc744 \ud45c\uc2dc\ud588\uc73c\ubbc0\ub85c, **\uac10\uc0ac \ub610\ub294 \uc99d\uba85\uc5d0 \uc911\ub300\ud55c \ucc29\uc624\uac00 \uc788\ub2e4\uace0 \ubcf4\uc544 \uacf5\uc778\ud68c\uacc4\uc0ac\ubc95 \uc81c48\uc870 \uc81c1\ud56d \uc81c2\ud638\uc758 \uc9d5\uacc4\uc0ac\uc720\uc5d0 \ud574\ub2f9\ud568.**\n### \uc9d5\uacc4\uc591\uc815\uc758 \uc801\uc815 \uc5ec\ubd80\n- **\uc7c1\uc810**: \uc774 \uc0ac\uac74 \ucc98\ubd84\uc774 \uc7ac\ub7c9\uad8c\uc758 \ubc94\uc704\ub97c \uc77c\ud0c8\ud558\uac70\ub098 \ub0a8\uc6a9\ud55c \uac83\uc778\uc9c0 \uc5ec\ubd80.\n- **\ubc95\ub9ac**:\n- \uc81c\uc7ac\uc801 \ud589\uc815\ucc98\ubd84\uc774 \uc7ac\ub7c9\uad8c\uc758 \ubc94\uc704\ub97c \uc77c\ud0c8\u00b7\ub0a8\uc6a9\ud588\ub294\uc9c0 \uc5ec\ubd80\ub294 \uc704\ubc18\ud589\uc704\uc758 \ub0b4\uc6a9, \uacf5\uc775\ubaa9\uc801, \uac1c\uc778\uc758 \ubd88\uc774\uc775 \ub4f1\uc744 \ube44\uad50\u00b7\ud615\ub7c9\ud558\uc5ec \ud310\ub2e8\ud568.\n- \uae08\uc735\uac10\ub3c5\uc6d0\uc758 \u300c\uc678\ubd80\uac10\uc0ac\uaddc\uc815 \uc2dc\ud589\uc138\uce59\u300d \ubcc4\ud45c \uc81c2\ud638 \uac10\ub9ac\uacb0\uacfc\uc870\uce58\uc591\uc815\uae30\uc900(\uc774\ud558 '\uc591\uc815\uae30\uc900')\uc740 \uac10\uc0ac\uc778\uc758 \uc704\ubc95 \ub3d9\uae30(\uace0\uc758\u00b7\uc911\uacfc\uc2e4\u00b7\uacfc\uc2e4), \uac10\uc0ac\ub300\uc0c1\ud68c\uc0ac\uc758 \uaddc\ubaa8, \uc704\ubc18\uae08\uc561 \ub4f1\uc744 \uae30\uc900\uc73c\ub85c \uc591\uc815 \uae30\uc900\uc744 \uc815\ud558\uace0 \uc788\uc73c\uba70, \ud53c\uace0\ub294 \uc774\ub97c \ucc38\uc791\ud558\uc5ec \uc9d5\uacc4\uc218\uc704\ub97c \uacb0\uc815\ud568.\n- **\ubc95\uc6d0\uc758 \ud310\ub2e8**:\n- **\uc704\ubc95\ud589\uc704 \ub3d9\uae30\uc758 \uc911\uacfc\uc2e4 \uc778\uc815**: \uc6d0\uace0\ub4e4\uc740 \uc774 \uc0ac\uac74 \uc120\uae09\uae08\uc758 \uc2e4\uc7ac\uc131\uc5d0 \ub300\ud574 \uc758\uc2ec\ud560 \ub9cc\ud55c \ucda9\ubd84\ud55c \uc0ac\uc720\uac00 \uc788\uc5c8\uc74c\uc5d0\ub3c4 \ucd94\uac00 \ud655\uc778 \uc808\ucc28 \uc5c6\uc774 D \uad00\uacc4\uc790\uc758 \ub9d0\ub9cc \ub4e3\uace0 \uc2e4\uc7ac\ud55c\ub2e4\uace0 \ud310\ub2e8\ud568. \uc774\ub294 '\uc7ac\ubb34\uc81c\ud45c\uc5d0 \ud45c\uc2dc\ub41c \ub0b4\uc6a9, \uae08\uc561\uc758 \ud06c\uae30 \ub610\ub294 \ud56d\ubaa9\uc758 \uc131\uaca9 \ub4f1\ub9cc\uc73c\ub85c\ub3c4 \uc2e4\uc81c\uc640 \ub2e4\ub974\uac8c \ud45c\uc2dc\ub418\uc5c8\uc74c\uc744 \ucda9\ubd84\ud788 \uc758\uc2ec\ud560 \uc218 \uc788\ub294 \uc0ac\ud56d \ub610\ub294 \uc911\uc694\ud55c \uacc4\uc815\uacfc\ubaa9\uc5d0 \ub300\ud558\uc5ec \ud68c\uacc4\uac10\uc0ac\uae30\uc900\uc5d0\uc11c \uc694\uad6c\ud558\ub294 \ud544\uc218\uc801\uc778 \uac10\uc0ac\uc808\ucc28\ub97c \uc900\uc218\ud558\uc9c0 \uc54a\uc740 \uacbd\uc6b0'\uc774\uac70\ub098 '\uae30\ud0c0 \uc804\ubb38\uac00\ub85c\uc11c\uc758 \uc8fc\uc758\uc758\ubb34\ub97c \ud604\uc800\ud788 \uacb0\ud558\uc5ec \uc704\ubc95\ud589\uc704\ub97c \ud55c \uacbd\uc6b0'\uc5d0 \ud574\ub2f9\ud558\ubbc0\ub85c, **\uc591\uc815\uae30\uc900 \u2162. 2. \ub098. 2)\ud56d \ub610\ub294 3)\ud56d\uc5d0 \ub530\ub77c \uc911\uacfc\uc2e4\ub85c \ud3c9\uac00\ud55c \ud53c\uace0\uc758 \uc870\uce58\ub294 \uc815\ub2f9\ud568.**\n- **\uc704\ubc95\ud589\uc704 \uc720\ud615\uc758 A\uc720\ud615 \uc778\uc815**: \uc6d0\uace0\ub4e4\uc774 \uc8fc\uc7a5\ud558\ub294 11\uc5b5 \uc6d0\uc774 \uc774 \uc0ac\uac74 \uc120\uae09\uae08\uc758 \ud68c\uc218\uc561\uc774\ub77c\ub294 \uc99d\uac70\uac00 \uc5c6\uc5b4 \uc591\uc790\uc758 \uc5f0\uad00\uc131\uc744 \uc778\uc815\ud558\uae30 \uc5b4\ub824\uc6c0. \uc6d0\uace0\ub4e4\uc774 \uc120\uae09\uae08\uc758 \uc874\uc7ac\ub97c \uc123\ubd88\ub9ac \uc778\uc815\ud558\uc5ec \ud574\ub2f9 \uae08\uc561\ub9cc\ud07c \uacfc\ub2e4 \uacc4\uc0c1\ub41c \uacb0\uacfc\uac00 \ub418\uc5c8\uc73c\ubbc0\ub85c, \uc774\ub294 '\uc704\ubc95\ud589\uc704\uac00 \ub2f9\uae30\uc190\uc775 \ub610\ub294 \uc790\uae30\uc790\ubcf8\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \uacbd\uc6b0'\ub85c\uc11c **\uc591\uc815\uae30\uc900 \u2163. 1.\ud56d \uaddc\uc815\uc758 A\uc720\ud615\uc5d0 \ud574\ub2f9\ud568.** \uc6d0\uace0\ub4e4\uc758 \uac10\uc0ac\uc808\ucc28 \ud760\uc740 \uac00\ubccd\uc9c0 \uc54a\uc73c\ubbc0\ub85c \uc9c1\ubb34\uc815\uc9c0 \ucc98\ubd84\uc774 \ubd80\ub2f9\ud558\ub2e4\uace0 \ubcf4\uae30 \uc5b4\ub824\uc6c0.\n- **D \ubc0f \uc81c\uc6d0\ud68c\uacc4\ubc95\uc778\uacfc\uc758 \ud615\ud3c9\uc131 \uc8fc\uc7a5 \ubc30\ucc99**: \uc774 \uc0ac\uac74 \ucc98\ubd84\uc740 \uacf5\uc778\ud68c\uacc4\uc0ac\ub85c\uc11c \uc6d0\uace0\ub4e4\uc774 \ubd80\ub2f4\ud558\ub294 \ucc45\uc784\uc744 \uace0\ub824\ud558\uc5ec \uc591\uc815\uae30\uc900\uc5d0 \ub530\ub77c \uc774\ub8e8\uc5b4\uc9c4 \uac83\uc73c\ub85c D\uc5d0 \ub300\ud55c \ucc98\ubd84\uacfc \uc9c1\uc811 \ube44\uad50\ud558\ub294 \uac83\uc740 \ubd80\uc801\uc808\ud568. \uc774 \uc0ac\uac74 \uc120\uae09\uae08\uc758 \uc2e4\uc7ac\uc131 \ud310\ub2e8\uc740 2010 \ud68c\uacc4\uc5f0\ub3c4 \uac10\uc0ac\ub97c \ub2f4\ub2f9\ud55c \uc6d0\uace0\ub4e4\ub3c4 \ucda9\ubd84\ud788 \ud560 \uc218 \uc788\uc5c8\uace0, D\uc758 \uc804 \uacbd\uc601\uc9c4 \ud6a1\ub839 \uc0ac\uac74 \ub4f1\uc73c\ub85c \uc8fc\uc758\uc758\ubb34 \uc815\ub3c4\ub97c \ub2ec\ub9ac \ubcfc \ub9cc\ud55c \uc0ac\uc815\uc774 \uc874\uc7ac\ud558\ubbc0\ub85c \uc81c\uc6d0\ud68c\uacc4\ubc95\uc778\uacfc \ub2e8\uc21c \ube44\uad50\ud560 \uc218 \uc5c6\uc74c.\n- **\uc6d0\uace0 A\uc758 \uc8fc\ucc45\uc784\uc790 \ucc45\uc784 \uc778\uc815**: \uc6d0\uace0 A\uc740 \uc774 \uc0ac\uac74 \uac10\uc0ac\uc758 \ub2f4\ub2f9\uc774\uc0ac\ub85c\uc11c \uc8fc\ucc45\uc784\uc790\uc758 \uc9c0\uc704\uc5d0 \uc788\uc5c8\uc74c\uc5d0\ub3c4 \uadf8 \uc5ed\ud560\uc744 \uc81c\ub300\ub85c \uc218\ud589\ud558\uc9c0 \uc54a\uc544 \uc704\ubc95\ud589\uc704\ub97c \ud558\uc600\uc73c\ubbc0\ub85c, \ub2f9\ud574 \uc5c5\ubb34\ub97c \ubcf4\uc870\ud55c \uacf5\uc778\ud68c\uacc4\uc0ac\ubcf4\ub2e4 \ub354\uc6b1 \uc911\ud55c \ucc45\uc784\uc774 \uc788\ub2e4\uace0 \ubd04\uc774 \ud0c0\ub2f9\ud568.\n- **\uc6d0\uace0 A\uc5d0 \ub300\ud55c \uac00\uc911\uc0ac\uc720 \uc801\uc6a9 \uc704\ubc95**:\n- \uc6d0\uace0 A\uc774 \uae30\uc874 \uc704\ubc95\ud589\uc704\ub85c \ubc1b\uc740 \uc8fc\uc758\uc870\uce58\ub294 \uc591\uc815\uae30\uc900 \u2165. 2. \ub098. 2)\ud56d\uc5d0 \uaddc\uc815\ub41c \uae30\uc874 \uc704\ubc95\ud589\uc704\ub85c \ubc1b\uc740 \uc870\uce58\uc5d0 \ud574\ub2f9\ud568.\n- \uadf8\ub7ec\ub098 \ud55c\uad6d\uacf5\uc778\ud68c\uacc4\uc0ac\ud68c\uac00 2011. 3. 9. \uc8fc\uc758\uc870\uce58 \uc758\uacb0 \uacf5\ubb38\uc744 \uc775\uc77c \ud2b9\uae09 \ub4f1\uae30\uc6b0\ud3b8\uc73c\ub85c \uc811\uc218\ud588\ub2e4\ub294 \uc0ac\uc2e4\ub9cc\uc73c\ub85c \uc6d0\uace0 A\uc758 \uc774 \uc0ac\uac74 \uac10\uc0ac \uad00\ub828 \uc704\ubc95\ud589\uc704 \uc2dc\uc810\uc778 2011. 3. 10. 17:53\uacbd \uc774\uc804\uc5d0 \uacf5\ubb38\uc774 \ub3c4\ub2ec\ud588\ub2e4\uace0 \ub2e8\uc815\ud558\uae30 \uc5b4\ub824\uc6c0.\n- \uc124\ub839 2011. 3. 10. \ub3c4\ub2ec\ud588\ub354\ub77c\ub3c4 \ubbfc\ubc95 \uc81c157\uc870\uc5d0 \ub530\ub77c \uae30\uac04\uc758 \ucd08\uc77c\uc740 \uc0b0\uc785\ud558\uc9c0 \uc54a\uc73c\ubbc0\ub85c \uac00\uc911\uc0ac\uc720\uac00 \ub418\ub294 \uae30\uac04\uc758 \uae30\uc0b0\uc77c\uc740 2011. 3. 11.\uc774 \ub428. \uc6d0\uace0 A\uc758 \uc704\ubc95\ud589\uc704 \uc2dc\uc810\uc740 \uadf8 \uc774\uc804\uc778 2011. 3. 10.\uc774\ubbc0\ub85c, **\uc591\uc815\uae30\uc900 \u2165. 2. \ub098. 2)\ud56d\uc758 \uac00\uc911\uc0ac\uc720\uc5d0 \ud574\ub2f9\ud55c\ub2e4\uace0 \ubcfc \uc218 \uc5c6\uc74c.**\n- \ud53c\uace0\uac00 \uc6d0\uace0 A\uc5d0 \ub300\ud574 \uc704 \uac00\uc911\uc0ac\uc720\ub97c \uc801\uc6a9\ud558\uc5ec 1\ub2e8\uacc4 \uac00\uc911\ub41c \uc9d5\uacc4\ucc98\ubd84\uc744 \ud55c \uac83\uc740 **\uc0ac\uc2e4\uc744 \uc624\uc778\ud55c \ub098\uba38\uc9c0 \uc9d5\uacc4\uc591\uc815\uc5d0 \uad00\ud55c \uc7ac\ub7c9\uad8c\uc744 \uc77c\ud0c8\u00b7\ub0a8\uc6a9\ud55c \uc704\ubc95\uc774 \uc788\uc73c\ubbc0\ub85c \ucde8\uc18c\ub418\uc5b4\uc57c \ud568.**\n- **\uc6d0\uace0 B\uc5d0 \ub300\ud55c \uc9d5\uacc4\ucc98\ubd84\ub3c4 \uc7ac\ub7c9\uad8c \uc77c\ud0c8\u00b7\ub0a8\uc6a9**: \uc6d0\uace0 A\uc5d0 \ub300\ud55c \uac00\uc911\uc0ac\uc720\uac00 \uc801\uc6a9\ub418\uc9c0 \uc54a\ub294\ub2e4\uba74, \uc6d0\uace0\ub4e4\uc740 \ubaa8\ub450 '\uc911\uacfc\uc2e4, \uc911\uc694\ub3c4 \u2162'\uc758 \uacbd\uc6b0\ub85c\uc11c '\uc9c1\ubb34\uc815\uc9c0\uac74\uc758 6\uc6d4'\uc758 \uc870\uce58 \ub300\uc0c1\uc5d0 \ud574\ub2f9\ud568. \uc6d0\uace0\ub4e4\uc758 \uc9c0\uc704 \ubc0f \uc5ed\ud560 \ub4f1\uc744 \uace0\ub824\ud560 \ub54c \ub3d9\uc77c\ud55c \ucc45\uc784\uc744 \ubb3b\ub294 \uac83\uc740 \uacf5\ud3c9\uc758 \uc6d0\uce59\uc5d0 \ubc18\ud558\ubbc0\ub85c, \uc6d0\uace0 B\uc5d0 \ub300\ud55c \uc9d5\uacc4\uc591\uc815 \uc2dc \uc815\uc0c1\ucc38\uc791 \uc0ac\uc720\ub85c \uace0\ub824\ud560 \uacbd\uc6b0 \uc885\uc804\ubcf4\ub2e4 \uac00\ubcbc\uc6b4 \uc870\uce58\uac00 \uc774\ub8e8\uc5b4\uc9c8 \uc5ec\uc9c0\uac00 \uc788\uc74c. \ud53c\uace0\uac00 \uc6d0\uace0 A\uc5d0 \ub300\ud55c \uc9d5\uacc4\uc591\uc815\uc744 \uadf8\ub974\uce68\uc73c\ub85c\uc368 \uc6d0\uace0 B\uc5d0 \ub300\ud55c \uc9d5\uacc4\uc591\uc815 \uc2dc\uc5d0\ub3c4 \uc6d0\uace0 A\uc5d0 \ub300\ud55c \uc870\uce58 \uacb0\uacfc\uc640 \ud615\ud3c9\uc131\uc744 \ucda9\ubd84\ud788 \uace0\ub824\ud558\uc9c0 \uc54a\uc740 \uc798\ubabb\uc774 \uc788\uc73c\ubbc0\ub85c, **\uc6d0\uace0 B\uc5d0 \ub300\ud55c \uc9d5\uacc4\ucc98\ubd84\ub3c4 \uc7ac\ub7c9\uad8c\uc744 \uc77c\ud0c8\u00b7\ub0a8\uc6a9\ud55c \uc704\ubc95\uc774 \uc788\ub2e4\uace0 \ubcf4\uc544 \ucde8\uc18c\ud568\uc774 \uc0c1\ub2f9\ud568.**\n#### \uad00\ub828 \ud310\ub840 \ubc0f \ubc95\ub839\n- **\uacf5\uc778\ud68c\uacc4\uc0ac\ubc95 \uc81c48\uc870(\uc9d5\uacc4)**\n- \u2460 \uae08\uc735\uc704\uc6d0\ud68c\ub294 \uacf5\uc778\ud68c\uacc4\uc0ac\uac00 \ub2e4\uc74c \uac01\ud638\uc758 1\uc758 \uc0ac\uc720\uc5d0 \ud574\ub2f9\ud558\ub294 \ub54c\uc5d0\ub294 \uacf5\uc778\ud68c\uacc4\uc0ac\uc9d5\uacc4\uc704\uc6d0\ud68c\uc758 \uc758\uacb0\uc5d0 \ub530\ub77c \uc81c2\ud56d\uc5d0\uc11c \uc815\ud558\ub294 \uc9d5\uacc4\ub97c \ud560 \uc218 \uc788\ub2e4.\n- 2. \uac10\uc0ac \ub610\ub294 \uc99d\uba85\uc5d0 \uc911\ub300\ud55c \ucc29\uc624 \ub610\ub294 \ub204\ub77d\uc774 \uc788\ub294 \ub54c\n- \u2461 \uacf5\uc778\ud68c\uacc4\uc0ac\uc5d0 \ub300\ud55c \uc9d5\uacc4\uc758 \uc885\ub958\ub294 \ub2e4\uc74c \uac01\ud638\uc758 1\uacfc \uac19\ub2e4.\n- 1. \ub4f1\ub85d\ucde8\uc18c\n- 2. 2\ub144\uc774\ud558\uc758 \uc9c1\ubb34\uc815\uc9c0\n- 3. 1\ub144\uc774\ud558\uc758 \uc77c\ubd80\uc9c1\ubb34\uc815\uc9c0\n- 4. \uacac\ucc45\n- **\uc678\ubd80\uac10\uc0ac \ubc0f \ud68c\uacc4 \ub4f1\uc5d0 \uad00\ud55c \uaddc\uc815 \uc81c54\uc870(\uacf5\uc778\ud68c\uacc4\uc0ac\uc5d0 \ub300\ud55c \uc870\uce58)**\n- \u2460 \uc99d\uad8c\uc704\ub294 \uacf5\uc778\ud68c\uacc4\uc0ac\uac00 \uc704\ubc95\ud589\uc704\ub97c \ud55c \ub54c\uc5d0\ub294 \ub2e4\uc74c \uac01 \ud638\uc758 \uc870\uce58\ub97c \ud560 \uc218 \uc788\ub2e4.\n- 1. \uae08\uc735\uc704\uc5d0\uc758 \ucc98\ubd84\uac74\uc758\n- \uac00. \ub4f1\ub85d\ucde8\uc18c\n- \ub098. 2\ub144 \uc774\ub0b4\uc758 \uae30\uac04\uc758 \uc9c1\ubb34\uc815\uc9c0\n- 2. \uc870\uce58\uc11c\ub97c \ubc1b\uc740 \ub0a0\ubd80\ud130 1\ub144 \uc774\ub0b4\uc5d0 \uacb0\uc0b0\uc77c\uc774 \ub3c4\ub798\ud558\ub294 \uc8fc\uad8c\uc0c1\uc7a5\ubc95\uc778 \ubc0f \uc99d\uad8c\uc704\uac00 \uac15 \uc0ac\uc778\uc744 \uc9c0\uc815\ud55c \ud68c\uc0ac\uc5d0 \ub300\ud55c \uac10\uc0ac\uc5c5\ubb34\uc81c\ud55c\n- 3. \uc704\ubc18\ud589\uc704\ub85c \uc778\ud558\uc5ec \uc870\uce58\ubc1b\uc740 \ub2f9\ud574 \ud68c\uc0ac\uc5d0 \ub300\ud55c 5\ub144 \uc774\ub0b4\uc758 \uac10\uc0ac\uc5c5\ubb34\uc81c\ud55c\n- 4. 20\uc2dc\uac04 \uc774\ub0b4\uc758 \uacf5\uc778\ud68c\uacc4\uc0ac\ud68c\uac00 \uc2e4\uc2dc\ud558\ub294 \uc9c1\ubb34\uc5f0\uc218\n- 5. \uacbd\uace0 \ub610\ub294 \uc8fc\uc758\n- 6. \uc2dc\uc815\uc694\uad6c, \uac01\uc11c(\ud68c\uacc4\uac10\uc0ac\uae30\uc900\uc758 \uc131\uc2e4\ud55c \uc900\uc218\ub97c \ud655\uc57d\ud558\ub294 \ub0b4\uc6a9\uc774\uc5b4\uc57c \ud55c\ub2e4) \uc81c\ucd9c\uc694\uad6c \ub4f1 \uae30\ud0c0\uc758 \ud544\uc694\ud55c \uc870\uce58\n- **\ubbfc\ubc95 \uc81c157\uc870(\uae30\uac04\uc758 \uae30\uc0b0\uc810)**\n- \uae30\uac04\uc744 \uc77c, \uc8fc, \uc6d4 \ub610\ub294 \uc5f0\uc73c\ub85c \uc815\ud55c \ub54c\uc5d0\ub294 \uae30\uac04\uc758 \ucd08\uc77c\uc740 \uc0b0\uc785\ud558\uc9c0 \uc544\ub2c8\ud55c\ub2e4. \uadf8\ub7ec\ub098 \uadf8 \uae30\uac04\uc774 \uc624\uc804 \uc601\uc2dc\ub85c\ubd80\ud130 \uc2dc\uc791\ud558\ub294 \ub54c\uc5d0\ub294 \uadf8\ub7ec\ud558\uc9c0 \uc544\ub2c8\ud558\ub2e4.\n## \uac80\ud1a0\n- \ubcf8 \ud310\uacb0\uc740 \uacf5\uc778\ud68c\uacc4\uc0ac\uc758 \uac10\uc0ac \ub610\ub294 \uc99d\uba85\uc5d0 \uc911\ub300\ud55c \ucc29\uc624\uac00 \uc788\uc5c8\ub294\uc9c0 \uc5ec\ubd80\ub97c \ud310\ub2e8\ud568\uc5d0 \uc788\uc5b4 \ud68c\uacc4\uac10\uc0ac\uae30\uc900 \ubc0f \uc804\ubb38\uac00\uc801 \uc758\uad6c\uc2ec\uc744 \uac00\uc9c0\uace0 \uac10\uc0ac\uc99d\uac70\ub97c \ud655\ubcf4\ud574\uc57c \ud560 \uc8fc\uc758\uc758\ubb34\ub97c \uac15\uc870\ud568.\n- \ud2b9\ud788, \uc678\ubd80\uc870\ud68c\ub098 \ub300\uccb4\uc801 \uac10\uc0ac\uc808\ucc28\ub97c \uc18c\ud640\ud788 \ud55c \uc810, \uacbd\uc601\uc790 \uc9c4\uc220\uc5d0\ub9cc \uc758\uc874\ud55c \uc810 \ub4f1\uc744 \uc911\ub300\ud55c \ucc29\uc624\ub85c \ud310\ub2e8\ud55c \uac83\uc740 \uac10\uc0ac\uc778\uc758 \ucc45\uc784 \ubc94\uc704\ub97c \uba85\ud655\ud788 \ud55c \uac83\uc73c\ub85c \ubcfc \uc218 \uc788\uc74c.\n- \uc9d5\uacc4\uc591\uc815\uc758 \uc801\uc815\uc131 \ud310\ub2e8\uc5d0\uc11c\ub294 \uc591\uc815\uae30\uc900\uc758 \uc801\uc6a9\uc5d0 \uc788\uc5b4 \uc0ac\uc2e4\uad00\uacc4\uc758 \uc815\ud655\ud55c \ud655\uc778\uc774 \uc911\uc694\ud568\uc744 \ubcf4\uc5ec\uc90c. \ud2b9\ud788, \uac00\uc911\uc0ac\uc720 \uc801\uc6a9 \uc2dc \uae30\uc874 \uc870\uce58 \ud1b5\ubcf4 \uc2dc\uc810\uacfc \uc704\ubc95\ud589\uc704 \uc2dc\uc810 \uac04\uc758 \uc120\ud6c4 \uad00\uacc4 \ubc0f \ubbfc\ubc95\uc0c1 \uae30\uac04 \uacc4\uc0b0 \uc6d0\uce59\uc744 \uc5c4\uaca9\ud788 \uc801\uc6a9\ud558\uc5ec \uc7ac\ub7c9\uad8c \uc77c\ud0c8\u00b7\ub0a8\uc6a9 \uc5ec\ubd80\ub97c \ud310\ub2e8\ud55c \uc810\uc740 \uc8fc\ubaa9\ud560 \ub9cc\ud568.\n- \uc6d0\uace0 A\uc5d0 \ub300\ud55c \uac00\uc911\uc0ac\uc720 \uc801\uc6a9\uc758 \uc704\ubc95\uc131\uc744 \uc778\uc815\ud558\uace0, \ub098\uc544\uac00 \uc6d0\uace0 B\uc5d0 \ub300\ud55c \uc9d5\uacc4\uc591\uc815\uc5d0\ub3c4 \ud615\ud3c9\uc131 \ubb38\uc81c\ub97c \uc81c\uae30\ud558\uc5ec \ucde8\uc18c\ud55c \uac83\uc740 \uc9d5\uacc4\ucc98\ubd84\uc758 \ud569\ub9ac\uc131\uacfc \ube44\ub840 \uc6d0\uce59\uc744 \uac15\uc870\ud55c \uac83\uc73c\ub85c \ud574\uc11d\ub428."}
- 감사절차 소홀 인정:
- D의 전 경영진 횡령 사건으로 인해 이 사건 선급금 계정이 재무제표 왜곡표시 가능성이 높은 상황이었음.
- 이 사건 선급금은 중요성 기준을 초과하는 금액이었고, 실재성에 대한 의문이 많았으므로 근로자들은 전문가적 의구심을 가지고 충분하고 적합한 감사증거를 확보할 주의의무가 있었음.
- 근로자들은 D 관계자의 진술만 듣고 G에게 직접 유선확인이나 서면 조회 절차를 거치지 않았으며, 대체적 감사절차나 추가적 감사절차도 수행하지 않음.
- D 계좌에 입금된 11억 원이 이 사건 선급금의 회수액이라는 D 관계자의 진술을 토대로 선급금의 실재성을 인정했으나, 금액 불일치 및 입금자 불명으로 연관성을 확신하기 어려웠음.
- 결론: 근로자들이 이 사건 선급금의 실재성에 대한 충분하고 적합한 감사증거를 수집하는 절차를 소홀히 하여 왜곡표시 사실을 감사의견에 적절히 반영하지 못하고 적정의견을 표시했으므로, 감사 또는 증명에 중대한 착오가 있다고 보아 공인회계사법 제48조 제1항 제2호의 징계사유에 해당함.
징계양정의 적정 여부
- 쟁점: 이 사건