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회계 | ABN 발급이 거절되는 이유

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작성자 권신정 작성일2013-02-27 13:21 조회3,533회 댓글3건

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안녕하세요. 회계사 권신정 입니다. 지난 한 주도 잘 보내셨어요? 이번 주에는 진짜 전화를 많이 받는 내용 중에 하나를 소개하려고 합니다. 되도록 많은 분들이 보셨으면 합니다.

회계사: 안녕하세요. 회계법인 TNS 입니다.
손님: ABN 신청하다가 거절당했는데 어떻게 해야 하나요?
회계사: 누가 신청하셨나요?
손님: 친구 (혹은 본인이 직접/아는 사장님 등등)이 했어요. 그런데, 안나와서 인터넷으로 세네번 정도 다시 한거 같아요.
회계사: ABN 거절 당하시면 그 기록이 다 그대로 남습니다. 아주 힘든 경우네요.

ABN이란게 풀어서 쓰면 Australian Business Number라는 것입니다. 한국과 비교하면 자영업자로 분류됩니다. 대부분 이런 분들은 자영업과 같은 개념인 sole trader 용 ABN을 신청하시는 분들입니다.

그럼 왜 이렇게 거절을 잘 할까요? 이렇게 된 이유는 크게 두가지 입니다.
- 법으로 직원으로 채용해야 하는데, 불법 하청을 하는 경우
- ABN 남발로 인한 호주 국세청의 관리지침

ABN을 고용을 피하기 위한 방법으로 사용하는 경우, 신고 절차가 까다롭습니다. 법으로 직원으로 채용해야 하는 경우에도, 고용을 피하기 위해서 ABN을 악용한다고 국세청이 발표했네요. 고용이냐? 하청이냐? 의 개념은 담당 회계사와 꼭 상의하셔야 합니다.

두번째는 ABN을 만들기만 하고, 신고도 안하고, 세금도 안내는 ABN의 숫자가 엄청나다는데 있습니다. 심한 경우, 타인 명의로 ABN을 발급 받아서 범죄와 탈세 목적에 이용합니다. 이런 걸 만들어 달라는 사람이나 이런 불법 명의도용을 해주는 사람 (자기 이름인데) 둘 다 이해불가입니다. 이런 일을 대수롭지 않게 생각하다가, 인생 기록에 남는 사건이 되어서 엉엉 우는 분들도 보았습니다. 참으로 안타깝습니다.

많은 분들이 그냥 ABN 인터넷으로 택스파일넘버처럼 신청하면 나오는 것으로 생각합니다. ABN이 한국으로 말하면 자영업자 등록이라고 말씀드렸습니다. 만약, 한국이시라면 이게 나한테 어떤 의무가 생기고, 세금은 언제 내야하고, 세금을 계산하기 위해서 어떻게 장부 정리를 해야하고 등은 무시하고 인터넷으로 친구가 접속해서? 아는 사람이 접속해서? 내 사업자 등록을 내시지는 않을 겁니다. 저도 한숨이 먼저 나옵니다.

ABN을 생각하시는 분들은 회계사와 꼭 상의하시고 신청하셨으면 합니다. 이렇게 한번 거절당한 ABN신청은 간단하게 편지 한장이나 전화 한통으로 다시 복구될 수 없다는게 문제입니다. 관련 감사자가 요구하는 모든 서류를 제출해야 하고, 그 사람이 판단해서 이건 ABN 있을 필요가 없다던지? 아니면 관련 증빙 서류를 제출하지 못하면 ABN은 거절 당합니다. 아무 생각없이 인터넷으로 접속해서 쉬울줄 알았던 ABN신청은 그 접속하신 기록까지 모두 국세청 서버에 저장되어 있습니다. 이렇게 한번 거절된 ABN은 짧게는 2달에서 길게는 6달까지가 원상복구하는데 걸리는 시간입니다. 혹은 결국 거절 됩니다.

오늘도 제가 글을 쓰기 전에도 전화 한통 받았습니다. 다급하게 도와달라는(?) 내용입니다. 이렇게 생각해 주셨으면 합니다. 내 이름이 들어가는 서류, 특히 국세청에 들어가는 것은 본인이 책임지셔야 합니다. 한국으로 가신다고 해결되는 문제가 아니랍니다. 경찰청 외사과로 본인 여권번호부터 신상정보가 모두 통보되고, 심할 경우 호주 법정으로 한국에서 비행기 타고 오실 가능성도 있습니다. 남의 ABN으로 명의도용과 탈세를 하시는 분들이 꼭 알아주셨으면 합니다. 얼마나 위험한 일을 하시는지.

경기가 어려워지니까 별 해괴한 방법들이 등장합니다. 결코 유쾌하지는 못한 방법인거 같습니다. 건강한 한 주 보내시고, 다음 주에도 유익한 내용으로 다시 찾아 뵙겠습니다.

Disclaimer: 상기 내용은 일반적인 세무와 회계상식 안내문이며, 이에 대한 어떠한 법률적인 책임을 지지 않습니다.

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