소통하고 화합하는 강한 중부지방세무사회!
![](data:image/png;base64,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)
「코로나19 확산방지를 위하여 예방수칙을 꼭 준수하시고,
건강 유의 하시기 바랍니다.」
![](https://t1.daumcdn.net/cfile/cafe/99A1F2485E5778A80E)
■ 코로나19 예방수칙
■ 2020년 2월 회원보수교육 동영상 이용 안내
가. 과목 및 강사 : 법인세 신고 실무 및 개정세법(국세청 및 기재부 강사)
나. 동영상 교육 이수
- 근거 규정 : 세무사실무교육 및 보수교육 등에 관한 규정 제24조 제2항
- 회원의 편의성 증대를 위해 1차 보수교육(2월 보수교육)과 2차 보수교육
(4월 권역별 회원희망(보수)교육)은 집체교육과 동영상교육 중 하나를 선택하여
이수할 수 있음
- 단, 6월 정기총회 시 실시하는 보수교육은 의무교육이므로 동영상교육으로
이수할 수 없음.
- 동영상 교육은 세무연수원 홈페이지에 탑재될 예정이며 자세한 사항은 추후 한국
세무사회 공문을 보내드리오니 참고하여 주시기 바랍니다.
다. 학회 참석을 통한 회원보수교육 인정이수
- 근거 규정 : 세무사실무교육 및 보수교육 등에 관한 규정 제24조 제3항
- 회원의 편의성 증대 및 전문성 강화를 위해 우리 회와 업무협약을 맺은 학회의 세미
나, 포럼 등 학회 활동에 참석 시 일부 시간을 회원보수교육 이수로 인정
- 최대 4시간 인정되며 회원보수교육 인정이수시간은 세미나별 차등 적용
- 단, 6월 정기총회시 실시하는 보수교육은 의무교육이므로 학회 보수교육시간이 인정
되지 않음
- 인정학회 리스트
■ 법인세 신고 실무 회원 사무소 직원 교육 동영상 이용 안내
가. 교육과목 : 법인세 신고실무 및 개정세법 주요내용
나. 강 사 : 이은자 세무사
다. 교육시간 : 법인세 신고실무(6시간), 개정세법 주요내용(1시간)
라. 교재 : 법인세 신고실무(배택현 세무사), 개정세법(기획재정부원고)
마. 한국세무사회 세무연수원 동영상 이용 방법 :
한국세무사회 세무연수원 홈페이지 접속(https://edu.kacpta.or.kr) ->
로그인 -> 수강신청 -> 사무직원 교육 -> 강의검색 후 시청
바. 세무연수원 회원가입 및 학습방법은 중부지방세무사회 홈페이지 공지
사항 참조
■ 납세자의 날 기념 전 회원 무료 세무상담 실시
가. 기 간 : 2020. 3. 2.(월) ~ 3. 6.(금)
나. 상담 방법 : 전화, 인터넷, 서신
(코로나19 감염 예방을 위해 대면상담은 지양해 주시기 바랍니다.)
다. 실적 보고 : 2020. 3. 18.(수)까지 중부지방세무사회
라. 제출 방법 : 팩스(02-597-1369) 또는 전자메일(jbucpta@naver.com)
■ 회원 사무소 직원의 실업급여 부정 수급 방지 안내
가. 우리 회는 회원사무소 직원인력난 해소를 위해 신규직원을 대상으로 기초 실무자
직원양성교육을 실시하는 한편 경력직원의 내실 있는 관리를 위하여 다양한 사업을
계획하고 추진하고 있습니다.
나. 현재 경력직원 인력난의 원인 중 하나가 일부 경력직원이 퇴사 후 미취업상태에서
실업급여 및 취업촉진수당 수급을 위해 취업과 퇴사를 반복하기 때문이라는 여론이
있으며, 이런 직원들은 개인 사정으로 퇴사하면서 세무사 또는 동료직원에게
「고용보험 피보험자격상실신고」를 해고 및 권고사직 등으로 신고하도록 부탁하고
있습니다.
다. 따라서 회원님께서는 퇴직직원에 대한「고용보험 피보험자격상실신고」시 상실 사유
(자진퇴사 코드 11)가 정확하게 기재되었는지 확인하신 후 신고하여 주시기 바라며,
만약 거짓으로 신고할 경우 퇴사직원과 세무사(사업자)는 관련법에 따라 과태료 부과
및 형사처벌 등의 불이익을 받을 수 있음을 알려드립니다.
라. 또한 실업급여 부정수급과 관련하여「부정수급 유형과 제재 및 처벌사항」을 붙임과
같이 안내하오니 사무소 직원분들에게 공지시켜 주시기 바라며, 이러한 행위가 근절되지
않을 경우 우리 회는 관련기관에 철저한 관리감독이 이루어 질수 있도록 강력하게
요청할 계획입니다.
마. 아울러 실업급여 부정수급으로 적발된 회원은 윤리위원회에 회부되어 징계조치됨을
알려드리오니 세무사법 제12조5(사무직원)에 의하여 사무직원 지도 감독을 철저히
하여 주실 것을 안내합니다.
■ 구리세무서 개청에 따른 구리지역세무사회 설치 예정
2020. 4. 1.자 국세청의 조직개편으로 우리 회 관내에 구리세무서가 신설됨에 따라 지방세무
사회등설치운영규정 제26조에 의하여 구리지역세무사회 설치 예정임을 알려드립니다.
■ 2020년 회직자 워크숍 일정 안내
가. 일 자 : 2020. 8. 27.(목)
나. 장 소 : 추후 선정
■ 2020년 추계 회원 세미나 및 체력단련대회 일정 안내
가. 일 자 : 2020. 9. 24.(목) ∼ 9. 25.(금)
나. 장 소 : 추후 선정
■ 2019 회계연도 회의 개최 안내
가. 제11차 상임이사회의
1) 일 시 : 2020. 3. 25.(수) 10:30
2) 장 소 : 중부회 5층 회의실
※ 해당 임원님께서는 일정을 미리 체크하여 꼭 참석하여 주시기 바랍니다.
1. 2월 12일 유영조 회장은 제10차 상임이사회의를 개최하여 ▷ 회관 후보지 선정(안)
▷ 법인세 회원 및 직원희망교육 동영상 교육 실시 여부(안) ▷ 2020 회계연도 회원
및 직원 연간 교육 계획(안) ▷ 외부위원에 대한 회원 추천 및 추인(안) ▷ 2020년 회직
자 워크숍 개최 여부 및 일자 선정(안) ▷ 2020 추계 회원 세미나 및 체력단련대회
개최 일자 선정(안) ▷ 동경지방세리사회와의 국제교류 간담회 관련 ▷ 기타 사항에
대해 논의하고 의결하였습니다.
![](https://t1.daumcdn.net/cfile/cafe/995F84485E5778A816)
2. 2월 12일 유영조 회장은 제 6차 확대임원회의를 개최하여 ▷ 2019 회계연도 세출예산
과목 전용 추인(안) ▷ 회관 후보지 선정(안) ▷ 법인세 회원 및 직원희망교육 동영상
교육 대체 실시 여부(안) ▷ 2020 회계연도 회원 및 직원 연간 교육 계획(안) ▷ 회원
및 직원교육 활성화와 효율성 증대를 위한 규정 개정(안) ▷ 2020년 회직자 워크숍
개최 여부 및 일자 선정(안) ▷ 2020 추계 회원 세미나 및 체력단련대회 개최 일자
선정(안) 등 ▷ 기타 사항에 대해 논의하고 의결하였습니다.
![](https://t1.daumcdn.net/cfile/cafe/99C762485E5778A913)
3. 2월 12일 제9차 조세제도연구위원회의(김선명 위원장)를 개최하여 ▷ 2020년 추계 회원
세미나 주제와 관련하여 논의하고 의결하였습니다.
![](https://t1.daumcdn.net/cfile/cafe/99F0D0485E5778A912)
4. 2월 19일 제6차 업무정화조사위원회의(목명균 위원장)를 개최하여 ▷ 현지 확인 조사한
사항 의결 ▷ 기타 사항 등을 논의하고 의결하였습니다.
![](https://t1.daumcdn.net/cfile/cafe/99E7BE485E5778A912)
![](https://t1.daumcdn.net/cfile/cafe/995FD8485E5778A916)
1. 결혼 (3월)
▷ 최호웅(19069)회원 3. 14. 장녀 결혼
2. 조의 (2월)
▷ 최영환(32430)회원 2. 2. 모친상
▷ 이아영(34331)회원 2. 8. 모친상
▷ 주승용(34583)회원 2. 10. 모친상
▷ 최현우(30366)회원 2. 18. 빙부상
▷ 박윤호(13786)회원 2. 19. 빙모상
▷ 안칠권(7513) 회원 2. 19. 본인상
▷ 최재일(16298)회원 2. 20. 빙부상
▷ 염창훈(31749)회원 2. 20. 본인상
▷ 김현철(15604)회원 2. 21. 부친상
3. 신규 입회 : 없음
![](https://t1.daumcdn.net/cfile/cafe/999232475E5778A938)
1. 지난 1월 안산지역세무사회(회장 백종갑)는 안산디자인문화고등학교(교장 한홍진)와
일학습병행제의 일환으로 실시되는 경기도형 도제학교 전문가 양성과정 산학협약을
체결하였으며, 금년 하반기에 18명의 학생에 대해 회원 사무실에서 경기도형 도제교육
을 실시할 예정입니다.
![](https://t1.daumcdn.net/cfile/cafe/99DDE0475E5778A910)
2. 코로나19로 인한 감염 확산 방지를 위해 대부분 지역세무사회는 2월에 법인세 간담회는 개최하지 않습니다. 참고하여 주시기 바랍니다.
※ 지역세무사회 소식은 매월 25일까지 사무국으로 알려주시면 게재하겠습니다.