...is this a trick question?
Neither matters if it doesn't effect the image.
But in seriousness, the front does not matter as much because of the amount of diffraction of light as it passes through each element hides any flaws better. Because in normal conditions, light will be "perfect" until the end element, (and assuming the rear is with the stratches) the problems that arise cannot be subdued by other lenses "correcting" it's flaw. That being said, I've shot plenty of lenses with marks on both front and rear with no "real" consequences noticed on film. For example, I just made an 11x14 print from a shot on my 50mm lens that has residual mould marks on the inside of the front element, cleaning marks and stratches on the front element and coating spotting on the front and rear elements. I held it up to an 11x14 print from a perfect 35mm lens and NO ONE IN THE WORLD would be able to tell the condition of the two lenses based on the photographs. As a result, I never shy away from saving a few hundred dollars on user-grade lenses with a mark here or there.