<h2 style="text-align:justify;">세무조사란</h2>납세자가 세금&nbsp;신고와&nbsp;같은&nbsp;협력의무를&nbsp;이행하지 않았거나&nbsp;구체적인&nbsp;조세탈루&nbsp;혐의가&nbsp;없는 한에&nbsp;따라&nbsp;법령에&nbsp;의해서만 세무조사의&nbsp;대상이&nbsp;됩니다.&nbsp;&nbsp;통지서를&nbsp;받았다고&nbsp;해서&nbsp;무조건 긴장하시지&nbsp;않아도&nbsp;됩니다.&nbsp;세무조사를 할&nbsp;예정이라는&nbsp;통지서가&nbsp;왔다는&nbsp;것은&nbsp;증거인멸의&nbsp;우려가&nbsp;없다고&nbsp;국세청에서&nbsp;판단하여&nbsp;드리는&nbsp;것이기&nbsp;때문입니다.&nbsp;&nbsp;일반적인&nbsp;납세자라면&nbsp;세법이나&nbsp;세금이&nbsp;어떻게&nbsp;징수가&nbsp;되는지 잘&nbsp;모를&nbsp;것이기&nbsp;때문에&nbsp;대리인이나&nbsp;조세변호사를&nbsp;선임하시는&nbsp;것을&nbsp;권해드립니다.&nbsp;&nbsp;또한 세무조사&nbsp;중에&nbsp;위법하고&nbsp;부당한 처분&nbsp;또는&nbsp;절차로&nbsp;인해&nbsp;권익을&nbsp;침해당하거나&nbsp;침해당할&nbsp;우려가&nbsp;있을 때,&nbsp;법적으로&nbsp;불복을&nbsp;제기해&nbsp;정당한&nbsp;권익을 보호받을 수&nbsp;있습니다.&nbsp;&nbsp;<h2 style="text-align:justify;">조세변호사가&nbsp;알려주는&nbsp;세무조사 진행절차는</h2>세무조사에서&nbsp;중요하게&nbsp;진행되는&nbsp;절차들만&nbsp;나열해보도록&nbsp;하겠습니다.&nbsp;&nbsp;<figure class="table" style="width:41.32%;"><table class="ck-table-resized" style="border-color:hsl(0, 0%, 0%);border-style:solid;"><colgroup><col style="width:29.7%;"><col style="width:42.5%;"><col style="width:27.8%;"></colgroup><tbody><tr><td style="background-color:hsl(0, 0%, 30%);border:.3pt solid black;height:2.8pt;padding:.49mm 1.8mm;width:112.9pt;">세무조사&nbsp;시작 전</td><td style="background-color:hsl(0, 0%, 30%);border:.3pt solid black;height:2.8pt;padding:.49mm 1.8mm;width:171.9pt;">세무조사&nbsp;진행</td><td style="background-color:hsl(0, 0%, 30%);border:.3pt solid black;height:2.8pt;padding:.49mm 1.8mm;width:134.85pt;">세무조사&nbsp;종료</td></tr><tr><td style="border:.3pt solid black;height:2.8pt;padding:.49mm 1.8mm;width:112.9pt;">세무조사&nbsp;사전통지서&nbsp;교부</td><td style="border:.3pt solid black;height:2.8pt;padding:.49mm 1.8mm;width:171.9pt;">세무조사&nbsp;시작</td><td style="border:.3pt solid black;height:2.8pt;padding:.49mm 1.8mm;width:134.85pt;">세무&nbsp;컨설팅의 날</td></tr><tr><td style="border:.3pt solid black;height:2.8pt;padding:.49mm 1.8mm;width:112.9pt;">세무조사연기,&nbsp;조사장소&nbsp;변경신청</td><td style="border:.3pt solid black;height:2.8pt;padding:.49mm 1.8mm;width:171.9pt;">자료제출 및&nbsp;해명요구</td><td style="border:.3pt solid black;height:2.8pt;padding:.49mm 1.8mm;width:134.85pt;">세무조사&nbsp;결과통지</td></tr><tr><td style="border:.3pt solid black;height:2.8pt;padding:.49mm 1.8mm;width:112.9pt;">일자리창출&nbsp;중소기업&nbsp;조사유예&nbsp;신청</td><td style="border:.3pt solid black;height:2.8pt;padding:.49mm 1.8mm;width:171.9pt;">조사기간&nbsp;연장·범위확대·중지</td><td style="border:.3pt solid black;height:2.8pt;padding:.49mm 1.8mm;width:134.85pt;">납세자&nbsp;평가</td></tr><tr><td style="border:.3pt solid black;height:2.8pt;padding:.49mm 1.8mm;width:112.9pt;">세무조사&nbsp;오리엔테이션</td><td style="border:.3pt solid black;height:2.8pt;padding:.49mm 1.8mm;width:171.9pt;">장부·서류 등&nbsp;일시보관</td><td style="border:.3pt solid black;height:2.8pt;padding:.49mm 1.8mm;width:134.85pt;" rowspan="4">&nbsp;</td></tr><tr><td style="border:.3pt solid black;height:2.8pt;padding:.49mm 1.8mm;width:112.9pt;" rowspan="3">&nbsp;</td><td style="border:.3pt solid black;height:2.8pt;padding:.49mm 1.8mm;width:171.9pt;">홈택스에서&nbsp;조사진행상황&nbsp;조회</td></tr><tr><td style="border:.3pt solid black;height:2.8pt;padding:.49mm 1.8mm;width:171.9pt;">납세자&nbsp;권리보호</td></tr><tr><td style="border:.3pt solid black;height:2.8pt;padding:.49mm 1.8mm;width:171.9pt;">중간설명</td></tr></tbody></table></figure>&nbsp;&nbsp;세무조사를&nbsp;시작할 때,&nbsp;가장&nbsp;중요한 주의사항으로&nbsp;바로&nbsp;조사공무원의&nbsp;신분을&nbsp;확인하고&nbsp;납세자권리헌장에&nbsp;대해&nbsp;설명을&nbsp;듣고&nbsp;청렴계약서에&nbsp;서명을&nbsp;해야 한다는&nbsp;점입니다.&nbsp;세무조사&nbsp;통지서를 살펴보면,&nbsp;조사기간이&nbsp;적혀져&nbsp;있으니&nbsp;세무조사&nbsp;기간에&nbsp;맞춰&nbsp;일정을&nbsp;조율하거나&nbsp;일시중지할 수&nbsp;있습니다.&nbsp;조세변호사는&nbsp;조사과정에서&nbsp;문제가&nbsp;생겼다면,&nbsp;납세자권리보호요청제도를&nbsp;통해서&nbsp;보호&nbsp;받을 수 있다고&nbsp;말하고&nbsp;있습니다.&nbsp;

조세변호사가 알려주는 세무조사 진행절차와 주의사항은?