Constitutional Court Rules "Abolishment of Granting Tax Accountant Qualification to Lawyers is Constitutional"

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[Asia Economy Reporter Baek Kyunghwan] The Constitutional Court has ruled that the provision in the Tax Accountant Act, which does not automatically grant tax accountant qualifications to lawyers, does not violate the Constitution.

On the 15th, the Constitutional Court made a ruling of constitutionality in a constitutional complaint trial claiming that the provision of the Tax Accountant Act, which sets the qualification requirements for tax accountants, infringes on the freedom to choose one's occupation.

The Tax Accountant Act, enacted in 1961, included in Article 3 a provision that automatically granted tax accountant qualifications to lawyers. However, the amended Tax Accountant Act of 2017 deleted this provision, and since 2018, new lawyers have not been granted tax accountant qualifications.

In response, lawyers filed a constitutional complaint arguing that the Tax Accountant Act, which does not grant tax accountant qualifications to lawyers, violates the principle of proportionality and the right to equality.

However, the Constitutional Court ruled the Article 3 of the Tax Accountant Act constitutional by a 5 to 4 decision. The Court stated, "The abolition of automatic granting of tax accountant qualifications was established to eliminate controversies over preferential treatment for lawyers," and "whether to grant tax accountant qualifications to lawyers is a matter for the state to decide as a legislative policy."

On the other hand, Justices Lee Seon-ae, Lee Eun-ae, Lee Jong-seok, and Lee Young-jin dissented, stating, "Contrary to the legislative purpose presented on the surface, this legal provision strengthens the dominance of those who pass the tax accountant qualification exam in the tax service market and further hinders the state's obligation to cooperate in fostering legal professionals in line with the educational ideals of law schools."

This content was produced with the assistance of AI translation services.