[Editorial] National Assembly Passes Revised Certified Tax Accountant Act Blocking Unlicensed Tax Representation
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Writer
CFE
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Criminal Penalties Even for “Misleading Advertising” in Tax Representation… Protecting Professional Turf Must Not Override Innovation and Consumer Choice
The National Assembly has passed an amendment to the Certified Tax Accountant Act that completely bans misleading advertising and expressions related to tax representation, and imposes even imprisonment and fines for violations. This amendment goes beyond blocking illegal conduct and raises serious concerns that it will function as excessive regulation that effectively suppresses the broader range of services related to tax representation.
This amendment to the Certified Tax Accountant Act broadly prohibits not only the use of phrases or expressions that could make it appear as though a person without certified tax accountant qualifications is performing tax representation, but also advertising that merely carries a “risk of being misunderstood.” However, the standard of “possibility of misunderstanding” is excessively abstract, and making expression itself subject to criminal punishment regardless of whether actual harm has occurred is difficult to reconcile with the principles of proportionality and clarity in regulation.
In particular, allowing even the use of general and technical terms such as “tax refund,” “filing assistance,” and “tax saving” to lead to criminal punishment excessively expands the scope of regulation without distinguishing between actual tax representation and the provision of information or tool-based support.
Rather than eradicating illegal tax representation, this is highly likely to result in the suppression of lawful services and platforms based on new technologies. Actual deception, false advertising, and the substantive tax representation activities of unqualified persons can be strictly regulated and punished based on the specific conduct involved. Preventive regulation that blocks expression and services across the board based merely on possibility alone is difficult to justify.
As a result, this amendment risks further entrenching the tax representation market in a qualification-based monopoly structure and limiting consumer benefits such as lower costs and improved accessibility through automation and digital technology. This also runs counter to the direction of promoting service competition and innovation in line with a changing environment.
The Center for Free Enterprise (CFE) urges the government and the National Assembly to reconsider this bill, prioritizing innovative competition in the tax platform industry and the rights and interests of consumers of tax services, rather than strengthening regulation centered on protecting professional turf. A sweeping ban led by criminal punishment for the business activities of unqualified tax representation platforms is by no means a desirable solution.
2025. 12. 12.
Center for Free Enterprise (CFE)
Original title: [논평] 무자격 세무대리업 원천 봉쇄 세무사법 개정안 국회 통과 유감
Author: Center for Free Enterprise (CFE)
Date: 2025-12-12
Source: https://www.cfe.org/bbs/bbsDetail.php?cid=comment&pn=1&idx=28393