2022 세법개론 1

제1편 법인세법
제1장 총 칙 3
제1절 법인세 납세의무 ······································································································3
Ⅰ. 총론 ······································································································································3
Ⅱ. 법인의 납세의무자 ·······································································································3
Ⅲ. 법인세 과세대상 소득의 종류 ····························································································5
Ⅳ. 법인별 납세의무의 범위 ·····································································································6
Ⅴ. 신탁소득에 대한 실질과세 ··································································································7
제2절 법인의 사업연도 및 납세지 ····················································································10
Ⅰ. 사업연도 ···············································································································10
Ⅱ. 납세지 ····················································································································14
제3절 법인 원천소득에 대한 이중과세조정 ·······································································17
Ⅰ. 법인단계 이중과세 조정방법 ·····························································································17
Ⅱ. 주주단계 이중과세 조정방법 ·····························································································17
Ⅲ. 국외원천소득에 관한 이중과세 조정방법 ·········································································18
제2장 각 사업연도 소득 ······································································································20
제1절 세무조정 ················································································································20
Ⅰ. 개요 ····························································································································20
Ⅱ. 결산조정 ···················································································································23
Ⅲ. 신고조정사항 ···········································································································24
제2절 소득처분 ···············································································································25
Ⅰ. 개요 ·····················································································································25
Ⅱ. 소득처분의 주체 및 대상 ·································································································25
Ⅲ. 소득처분의 유형 ················································································································25
Ⅳ. 소득처분에 대한 사후관리 ································································································29
제3장 익금, 익금불산입 ········································································································32
제1절 익금의 개념 및 범위 ······························································································32
제2절 익금불산입 ············································································································39
Ⅰ. 자본거래로 인한 수익의 익금불산입 ················································································39
Ⅱ. 평가이익 등의 익금불산입 ································································································41
Ⅲ. 지주회사의 수입배당금액의 익금불산입 ··········································································44
Ⅳ. 일반법인의 수입배당금액의 익금불산입 ··········································································46
Ⅴ. 국제회계기준 적용 내국법인에 대한 재고자산평가차익 익금불산입 ······························48
제3절 의제배당 ···············································································································49
Ⅰ. 개요 ······················································································································49
Ⅱ. 의제배당의 유형 ················································································································49
제4장 손금, 손금불산입 ··································································································63
제1절 개 요 ·····················································································································63
Ⅰ. 자본 또는 출자의 환급 ·····································································································63
Ⅱ. 잉여금의 처분 ···················································································································63
Ⅲ. 법에서 규정하는 것 ··········································································································64
제2절 손 금 ·····················································································································65
Ⅰ. 개요 ·······················································································································65
Ⅱ. 손금의 범위 ··················································································································65
제3절 손금불산입의 범위 ·································································································72
Ⅰ. 개요 ·························································································································72
Ⅱ. 자본거래 등으로 인한 손비의 손금불산입 ·······································································72
Ⅲ. 세금과 공과금의 손금불산입 ····························································································72
Ⅳ. 기부금의 손금불산입 ·········································································································76
Ⅴ. 접대비의 손금불산입 ·········································································································84
Ⅵ. 과다경비 등의 손금불산입 ································································································91
Ⅶ. 업무와 관련 없는 자산(비용)의 손금불산입 ····································································98
Ⅷ. 업무용 승용차 관련비용의 손금불산입 등 특례 ······························································99
Ⅸ. 지급이자의 손금불산입 ····································································································103
제5장 감가상각비의 손금산입 ····························································································115
제1절 개 요 ····················································································································115
Ⅰ. 감가상각의 의의 ·······································································································115
Ⅱ. 세무상 감가상각의 특징 ··································································································115
제2절 감가상각대상자산 ·································································································117
제3절 감가상각 계산요소 ·······························································································120
Ⅰ. 감가상각 기초가액 ···········································································································120
Ⅱ. 내용연수 ···············································································································121
Ⅲ. 감가상각방법과 상각범위액 계산 ····················································································131
Ⅳ. 감가상각비 시부인계산 ····································································································136
제6장 준비금 및 충당금의 손금산입 ·················································································151
제1절 준비금 및 충당금의 의의 ·······················································································151
제2절 준비금의 손금산입 ·······························································································152
제3절 대손충당금의 손금산입 ························································································156
Ⅰ. 대손금 ················································································································156
Ⅱ. 대손충당금 ·········································································································159
제4절 퇴직급여충당금의 손금산입 ·················································································165
Ⅰ. 개요 ···················································································································165
Ⅱ. 퇴직급여충당금의 손금산입 및 세무조정 ·······································································165
Ⅲ. 퇴직연금충당금의 손금산입 및 세무조정 ·······································································169
제5절 구상채권상각충당금의 손금산입 ···········································································174
제6절 일시상각충당금 및 압축기장 충당금의 손금산입 ··················································175
Ⅰ. 개요 ····················································································································175
Ⅱ. 국고보조금, 공사부담금, 보험차익의 손금산입 비교 ····················································175
제7장 손익의 귀속시기 등 ···························································································178
Ⅰ. 개요 ················································································································178
Ⅱ. 손익의 귀속 사업연도의 적용원칙 ··················································································178
Ⅲ. 거래유형별 손익 귀속시기 ······························································································179
Ⅳ. 기업회계기준과 관행의 적용 ···························································································188
제8장 자산·부채의 평가 ································································································190
제1절 자산의 취득가액 ···································································································190
Ⅰ. 개요 ····················································································································190
Ⅱ. 취득가액 산정의 일반원칙 ······························································································190
Ⅲ. 취득가 산정의 특수원칙 ··································································································192
Ⅳ. 보유자산에 대한 취득가액의 변동 ··················································································193
제2절 자산·부채의 평가 ·································································································195
Ⅰ. 재고자산의 평가 ··············································································································195
Ⅱ. 유가증권 등의 평가 ········································································································203
Ⅲ. 외화자산·부채의 평가 및 과세표준 계산특례 ·······························································207
제9장 합병 및 분할 등에 관한 특례 ·················································································213
제1절 합 병 ····················································································································213
Ⅰ. 개요 ····················································································································213
Ⅱ. 합병에 대한 법인세 과세체계 ·························································································214
Ⅲ. 합병 당사자별 과세문제 ··································································································216
제2절 분 할 ···················································································································228
Ⅰ. 개요 ···················································································································228
Ⅱ. 분할에 대한 법인세 과세체계 ························································································230
Ⅲ. 분할 당사자별 과세문제 ·································································································230
제3절 물적분할, 현물출자, 교환에 대한 과세특례 ··························································233
Ⅰ. 물적분할시 분할법인에 대한 과세특례 ··········································································233
Ⅱ. 현물출자시 과세특례 ·······································································································235
Ⅲ. 교환으로 인한 자산양도차익 상당액의 손금산입 ··························································237
Ⅳ. 사업양수시 이월결손금 공제 제한 ·················································································238
제10장 부당행위계산의 부인 ··························································································240
제1절 부당행위계산의 부인 개념 ···················································································240
Ⅰ. 개요 ····················································································································240
Ⅱ. 부당행위계산 부인의 효력 ······························································································240
Ⅲ. 부당행위계산 부인의 적용요건 ·······················································································241
제2절 시가의 개념과 산정방법 ······················································································245
Ⅰ. 시가의 의의 ···········································································································245
Ⅱ. 시가의 적용 ··············································································································245
제3절 부당행위 계산부인의 유형 ···················································································249
Ⅰ. 개 요 ························································································································249
Ⅱ. 고가매입·저가양도 ··········································································································250
Ⅲ. 가지급금 인정이자의 계산 ······························································································253
Ⅳ. 불공정 자본거래 ··············································································································259
제11장 영리내국법인의 과세표준과 세액계산 ···································································273
제1절 과세표준 ··············································································································273
Ⅰ. 개요 ····················································································································273
Ⅱ. 비과세소득 ············································································································274
Ⅲ. 소득공제(유동화전문회사 등에 대한 소득공제) ·····························································275
Ⅳ. 이월결손금 ·········································································································277
제2절 세 율 ···················································································································281
제3절 세액공제 ·············································································································283
Ⅰ. 외국납부세액공제 ············································································································283
Ⅱ. 재해손실에 대한 세액공제 ······························································································287
Ⅲ. 사실과 다른 회계처리로 인한 경정에 따른 세액공제 ···················································288
Ⅳ. 최저한세 ·············································································································290
Ⅴ. 감면 및 세액공제액의 계산 ····························································································292
제12장 신고, 납부 ·············································································································293
제1절 중간예납, 원천징수, 수시부과 ··············································································293
Ⅰ. 중간예납 ··············································································································293
Ⅱ. 내국법인의 이자소득 등에 대한 원천징수 ·····································································295
Ⅲ. 수시부과 ··············································································································300
제2절 과세표준 신고와 자진납부 ···················································································302
Ⅰ. 과세표준의 신고 ··············································································································302
Ⅱ. 자진납부 ··············································································································305
Ⅲ. 성실신고확인서 제출 ·······································································································306
제3절 과세표준의 결정 및 경정, 징수와 환급, 가산세 ····················································307
Ⅰ. 결정 및 경정 ·········································································································307
Ⅱ. 징수와 환급 ··········································································································311
Ⅲ. 가산세 ·················································································································311
제13장 법인과세 신탁재산의 각 사업연도의 소득에 대한 법인세 과세특례 ·······························320
제1절 통 칙 ···················································································································320
Ⅰ. 개요 ························································································································320
Ⅱ. 적용 ···················································································································320
Ⅲ. 법인과세 신탁재산의 설립 및 해산 등 ··········································································322
제2절 과세표준과 그 계산 ·····························································································323
Ⅰ. 법인과세 신탁재산에 대한 소득공제 ··············································································323
Ⅱ. 신탁의 합병 및 분할 ······································································································324
Ⅲ. 수탁자 변경시 법인과세 신탁재산의 소득금액 계산 ····················································324
제3절 신고·납부 및 징수 ·······························································································325
Ⅰ. 법인과세 신탁재산의 신고 및 납부 ···············································································325
Ⅱ. 법인과세 신탁재산의 원천징수 ·······················································································325
제14장 연결납세제도 ·············································································································326
Ⅰ. 의의 및 효과 ·················································································································326
Ⅱ. 용어정리 ······················································································································326
Ⅲ. 적용대상 ···············································································································326
Ⅳ. 완전지배 ··············································································································327
Ⅴ. 연결 사업연도 및 납세지 ·······························································································328
Ⅵ. 연결납세방식의 적용신청 및 승인 ·················································································329
Ⅶ. 연결납세방식의 취소 및 포기 ························································································329
Ⅷ. 연결자법인의 추가 및 배제 ····························································································331
Ⅸ. 각 연결사업연도 소득금액의 계산 ·················································································332
Ⅹ. 각 연결사업연도 과세표준 등의 계산 ············································································337
Ⅺ. 연결법인의 산출세액의 계산 ··························································································340
Ⅻ. 신고 및 납부 ·······································································································341
제15장 영리내국법인의 청산소득에 대한 법인세 ·······························································346
Ⅰ. 개요 ·················································································································346
Ⅱ. 납세의무자 ··········································································································346
Ⅲ. 청산소득의 과세표준 ·······································································································346
Ⅳ. 청산기간 중에 발생하는 각 사업연도 소득의 처리 ······················································352
Ⅴ. 신고 ·················································································································352
Ⅵ. 연대납세의무 ·········································································································352
제16장 토지 등 양도소득에 대한 과세특례 ····································································353
Ⅰ. 과세대상 ············································································································353
Ⅱ. 양도소득 및 산출세액의 계산 ························································································354
Ⅲ. 양도소득의 귀속사업연도 ································································································355
Ⅳ. 외국법인의 토지 등 양도소득에 대한 과세특례(법법 95의2) ······································356
제17장 비영리법인의 법인세 납세의무 ··········································································357
Ⅰ. 개요 ··················································································································357
Ⅱ. 구분경리 ···········································································································358
Ⅲ. 비영리 내국법인의 과세특례 ··························································································359
제18장 외국법인의 법인세 납세의무 ·············································································364
Ⅰ. 개요 ···················································································································364
Ⅱ. 국내원천소득 ············································································································364
Ⅲ. 외국법인의 국내사업장 ···································································································369
Ⅳ. 과세방법 ············································································································371
Ⅴ. 신고·납부·결정·경정·징수 ······························································································377
Ⅵ. 외국법인의 국내사업장에 대한 과세특례(지점세) ·························································378
Ⅶ. 외국법인에 대한 조세조약상 제한세율 적용을 위한 원천징수 절차 특례 ···················381
제19장 해외현지법인등에 대한 자료제출 의무 ································································382
제1절 해외현지법인등에 대한 자료제출 의무 ·································································382
Ⅰ. 개요 ···············································································································382
Ⅱ. 자료의 보완 및 제출요구 ·······························································································383
제2절 해외현지법인 등에 대한 자료제출 의무불이행에 대한 과태료 ····························383
Ⅰ. 과세대상 법인 ·················································································································383

제2편 소득세법
제1장 총 칙 ·············································································································387
Ⅰ. 목적 및 정의 ·············································································································387
Ⅱ. 납세의무자 ···········································································································387
Ⅲ. 납세의무의 범위 ··············································································································391
Ⅳ. 과세소득의 범위 ··············································································································392
Ⅴ. 소득의 구분 ··················································································································394
Ⅵ. 과세기간 및 납세지 ········································································································396
제2장 거주자의 종합소득에 대한 납세의무 ·······································································400
제1절 과세표준의 계산 및 세액계산의 순서 ···································································400
Ⅰ. 과세표준의 계산 ··············································································································400
Ⅱ. 종합소득세액의 계산순서 ································································································401
제2절 금융소득(이자소득 및 배당소득) ·········································································402
Ⅰ. 이자소득 ············································································································402
Ⅱ. 배당소득 ············································································································408
Ⅲ. 금융소득 과세방법 ···········································································································413
제3절 사업소득 ··············································································································416
Ⅰ. 개요 ···················································································································416
Ⅱ. 사업소득의 범위 ··············································································································416
Ⅲ. 비과세 사업소득 ··············································································································418
Ⅳ. 사업소득 금액의 계산 ·····································································································420
Ⅴ. 사업소득의 과세방법 ·······································································································432
Ⅵ. 소득세법상 사업소득과 법인세법상 각사업연도 소득의 비교 ······································432
제4절 근로소득 ·············································································································438
Ⅰ. 개요 ··················································································································438
Ⅱ. 근로소득의 종류 ··············································································································438
Ⅲ. 근로소득의 범위 ··············································································································439
Ⅳ. 근로소득금액의 계산 ·······································································································445
Ⅴ. 근로소득에 대한 원천징수시기 및 과세방법 ·································································448
Ⅵ. 근로소득의 수입시기 ·······································································································449
제5절 연금소득 ·············································································································450
Ⅰ. 개요 ······················································································································450
Ⅱ. 연금소득의 범위 ··············································································································450
Ⅲ. 연금소득금액의 계산 ·······································································································454
Ⅳ. 연금소득의 귀속시기 및 과세방식 ·················································································455
제6절 기타소득 ·············································································································458
Ⅰ. 개요 ·····················································································································458
Ⅱ. 기타소득의 범위 ··············································································································459
Ⅲ. 기타소득금액의 계산 ·······································································································462
Ⅳ. 기타소득의 귀속시기 및 과세방식 ·················································································464
제3장 종합소득 금액 계산 및 종합소득금액 계산특례 ·······················································474
제1절 종합소득금액의 계산 원칙 ···················································································474
제2절 부당행위계산의 부인 ···························································································478
Ⅰ. 개요 ··················································································································478
Ⅱ. 적용요건 ·············································································································478
Ⅲ. 적용대상거래 ·········································································································479
Ⅳ. 시가의 계산 ···········································································································480
Ⅴ. 부인의 효과 ··········································································································481
제3절 공동사업에 대한 소득금액 계산의 특례 ·······························································482
Ⅰ. 개요 ····················································································································482
Ⅱ. 소득금액 계산 특례 ········································································································482
Ⅲ. 공동사업합산과세 ············································································································483
Ⅳ. 공동사업장에 대한 특례 ·································································································484
Ⅴ. 출자공동사업자의 배당소득에 대한 과세방법 ·······························································485
제4절 결손금 및 이월결손금의 공제 ··············································································487
Ⅰ. 개요 ····················································································································487
Ⅱ. 결손금과 이월결손금의 통산 ··························································································487
제5절 채권 등에 대한 소득금액의 계산 특례 ·································································492
Ⅰ. 개요 ···················································································································492
Ⅱ. 원천징수 특례 ·················································································································492
제6절 기타 소득금액 계산 특례 ·····················································································494
Ⅰ. 비거주자 등과의 거래에 대한 소득금액 계산의 특례 ··················································494
Ⅱ. 상속의 경우의 소득금액의 구분 계산 ············································································494
Ⅲ. 중도 해지로 인한 이자소득금액 계산의 특례 ·······························································494
제4장 종합소득 과세표준과 세액의 계산 ·········································································495
제1절 종합소득공제 ·······································································································495
Ⅰ. 개요 ···················································································································495
Ⅱ. 인적공제제도 ·········································································································496
Ⅲ. 연금보험료공제 ······································································································499
Ⅳ. 주택담보노후연금 이자비용공제 ·····················································································500
Ⅴ. 특별소득공제 ···········································································································500
제2절 조세특례제한법상 소득공제 ················································································504
Ⅰ. 신용카드 등 사용금액에 대한 소득공제(조특법 126의2) ·············································504
Ⅱ. 기타 조세특례제한법상 소득공제 ···················································································508
제3절 종합소득공제의 배제 및 공동사업에 대한 소득공제 특례 등 ································509
Ⅰ. 종합소득공제의 배제 ·······································································································509
Ⅱ. 공동사업에 대한 소득공제 특례 ·····················································································509
Ⅲ. 소득세 소득공제 등의 종합한도(조특법 132의 2) ·························································510
제4절 세액의 계산 ··········································································································511
Ⅰ. 세율 ···················································································································511
Ⅱ. 세액계산 특례 ········································································································511
Ⅲ. 세액공제 ··············································································································516
Ⅳ. 세액의 감면 ···········································································································538
Ⅴ. 세액감면 및 세액공제 시 적용순위 등 ··········································································539
Ⅵ. 세액감면액 및 세액공제액의 산출세액 초과 시의 적용방법 등 ··································539
Ⅶ. 최저한세(조특법 132 ②) ································································································540
제5절 동업기업에 대한 조세특례(조특법 100의14∼100의 26) ·······································541
Ⅰ. 개요 ····················································································································541
Ⅱ. 적용대상 동업기업 ···········································································································541
Ⅲ. 동업기업 및 동업자의 납세의무 ·····················································································542
Ⅳ. 동업기업과세특례의 적용 및 포기신청 ··········································································543
Ⅴ. 동업기업 소득금액 등의 계산 및 배분 ··········································································543
Ⅵ. 동업기업과 동업자 간의 거래 ························································································546
Ⅶ. 지분가액의 조정 ··············································································································547
Ⅷ. 동업기업 지분의 양도 ·····································································································548
Ⅸ. 동업기업 자산의 분배 ·····································································································548
Ⅹ. 동업기업의 소득의 계산 및 배분명세 신고 ···································································548
Ⅺ. 비거주자 또는 외국법인인 동업자에 대한 원천징수 ····················································549
Ⅻ. 가산세 ··················································································································549
제5장 신고, 납부 ·············································································································550
제1절 과세기간 중 신고, 납부, 결정, 징수 ·····································································550
Ⅰ. 중간예납 ··············································································································550
Ⅱ. 부동산매매업자의 토지등 매매차익예정신고와 납부 ·····················································552
Ⅲ. 원천징수 ·············································································································553
Ⅳ. 수시부과결정 ·········································································································563
제2절 확정신고납부등 ···································································································565
Ⅰ. 종합소득 과세표준확정신고 ····························································································565
Ⅱ. 납부 ····················································································································571
Ⅲ. 성실신고확인서 제출 ·······································································································572
Ⅳ. 사업장 현황신고 ··············································································································573
Ⅴ. 지급명세서의 제출 ···········································································································575
Ⅵ. 과세자료의 수집에 대한 협조 ························································································576
제3절 결정과 경정 ·········································································································577
Ⅰ. 개요 ····················································································································577
Ⅱ. 결정과 경정의 사유 ·········································································································577
Ⅲ. 결정과 경정의 방법 ·········································································································578
제4절 세액의 징수와 환급 ·····························································································583
Ⅰ. 세액의 징수 ·············································································································583
Ⅱ. 환급 및 충당 ·····································································································583
Ⅲ. 소액부징수 ··········································································································584
제5절 기타 신고 및 의무 등 ··························································································586
Ⅰ. 장부의 비치·기록 ············································································································586
Ⅱ. 경비 등의 지출증명 수취 및 보관 ·················································································588
Ⅲ. 지급명세서의 제출(소법 164) ·························································································589
Ⅳ. 사업용계좌의 신고·사용의무 등 ·····················································································591
제6절 가산세 ·················································································································592
제6장 퇴직소득세 ·············································································································597
Ⅰ. 개요 ······················································································································597
Ⅱ. 퇴직소득의 범위 및 현실적인 퇴직의 범위 ···································································597
Ⅲ. 퇴직소득세의 계산 ··········································································································599
Ⅳ. 과세방법 및 수입시기, 확정신고 ····················································································601
제7장 거주자의 금융투자소득에 대한 납세의무(2023.1.1. 시행) ·········································604
제1절 중간예납, 원천징수, 수시부과 ··············································································604
Ⅰ. 개요 ···················································································································604
Ⅱ. 정의 ···················································································································604
Ⅲ. 금융투자소득의 범위 ·······································································································607
제2절 금융투자소득 비과세 및 수입시기 ·······································································608
Ⅰ. 금융투자소득 비과세 ·······································································································608
Ⅱ. 금융투자소득 수입시기 ···································································································608
제3절 금융투자소득 소득금액 계산 ···············································································609
Ⅰ. 개요 ···················································································································609
Ⅱ. 금융투자 소득금액의 계산 순서 ·····················································································609
Ⅲ. 금융투자 소득금액의 계산 ······························································································610
Ⅳ. 금융투자 소득금액의 계산특례 ·······················································································620
제4절 금융투자소득 과세표준과 세액계산 ······································································621
Ⅰ. 금융투자소득 과세표준 ····································································································621
Ⅱ. 금융투자소득 세액계산 ···································································································623
제5절 금융투자소득 과세표준의 신과와 납부 ································································624
Ⅰ. 금융투자소득 과세표준 예정신고 및 납부 ·····································································624
Ⅱ. 금융투자소득 과세표준 확정신고 및 납부 ·····································································625
Ⅲ. 금융투자소득에 대한 원천징수 등 ·················································································626
제6절 금융투자소득에 대한 결정ㆍ경정과 징수 및 환급등 ············································628
Ⅰ. 금융투자소득에 과세표준과 세액의 결정ㆍ경정 ····························································628
Ⅱ. 징수 및 환급등 ·········································································································629
제8장 양도소득세 ·············································································································631
제1절 통 칙 ····················································································································631
Ⅰ. 정의 ·····················································································································631
Ⅱ. 양도의 범위 ··········································································································634
제2절 양도소득의 범위 ··································································································636
Ⅰ. 부동산 및 그에 관한 권리 ······························································································636
Ⅱ. 주식 및 출자지분 ············································································································637
Ⅲ. 기타자산 ············································································································639
Ⅳ. 파생상품등의 거래 또는 행위로 발생하는 소득 ····························································641
Ⅴ. 신탁 수익권의 양도로 발생하는 소득 ············································································642
제3절 양도 또는 취득의 시기 ························································································642
Ⅰ. 원칙 ····················································································································642
Ⅱ. 상황별 자산의 양도 및 취득시기(소령 162) ·································································643
제4절 양도소득 비과세등 ······························································································644
Ⅰ. 개요 ··················································································································644
Ⅱ. 파산선고에 의한 처분으로 발생하는 소득의 비과세(소법 89 ① 1) ···························645
Ⅲ. 비과세되는 농지의 교환 또는 분합(소법 89 ① 2) ······················································645
Ⅳ. 1세대 1주택 비과세 ·········································································································647
Ⅴ. 직전거주주택보유주택 등의 양도소득금액 비과세 ························································655
Ⅵ. 양도소득세 비과세 또는 감면의 배제 등 ······································································656
제5절 양도소득 금액의 계산 ··························································································657
Ⅰ. 개요 ····················································································································657
Ⅱ. 양도가액 및 취득가액 등의 산정 ···················································································657
Ⅲ. 기준시가의 산정 ··············································································································667
Ⅳ. 장기보유 특별공제 ··········································································································670
Ⅴ. 구분계산 및 결손금의 통산 ····························································································671
Ⅵ. 양도차익 및 양도소득 산정의 특례 ···············································································672
제6절 과세표준 및 세액의 계산(중과세 포함) ································································682
Ⅰ. 과세표준의 계산 ··············································································································682
Ⅱ. 세액의 계산 ···············································································································686
Ⅲ. 중과세 ················································································································689
제7절 신고, 납부 ···········································································································694
Ⅰ. 양도소득과세표준 예정신고 ····························································································694
Ⅱ. 양도소득과세표준 확정신고 ····························································································695
Ⅲ. 추가신고납부특례 ············································································································696
Ⅳ. 양도소득과세표준과 세액의 결정·경정 및 통지 ····························································697
Ⅴ. 양도소득세의 징수 및 환급 ····························································································698
Ⅵ. 주식등에 대한 장부의 비치 ․ 기록의무 및 기장 불성실가산세 ····································699
제8절 국외자산 양도에 따른 양도소득세 ·······································································700
Ⅰ. 양도소득의 범위 ··············································································································700
Ⅱ. 양도가액 및 필요경비등 ··································································································701
Ⅲ. 산출세액 ················································································································702
제9절 거주자의 출국 시 국내 주식 등에 대한 과세특례 ·················································703
Ⅰ. 거주자의 출국 시 납세의무 ····························································································703
Ⅱ. 과세표준 및 세액의 계산 ·······························································································703
Ⅲ. 세액공제 ·············································································································704
Ⅳ. 신고, 납부, 가산세 및 환급 ···························································································705
제9장 비거주자의 납세의무 ···························································································708
제1절 통 칙 ···················································································································708
Ⅰ. 비거주자의 국내원천소득 ································································································708
Ⅱ. 비거주자의 국내사업장 ····································································································713
제2절 비거주자에 대한 과세방법 ····················································································716
Ⅰ. 개요 ·····················································································································716
Ⅱ. 비거주자 종합과세 ·········································································································717
Ⅲ. 비거주자 분리과세 ···········································································································718

제3편 부가가치세법
제1장 기본이론 ·············································································································727
제1절 부가가치세의 개념 및 목적 ···················································································727
제2절 부가가치세의 유형 ·······························································································727
Ⅰ. 개요 ····················································································································727
Ⅱ. 국민총생산형(GNP형) ·····································································································728
Ⅲ. 소득형(NNP형) ·············································································································729
Ⅳ. 소비형 ················································································································729
제3절 부가가치세의 과세방법 ·······················································································730
Ⅰ. 개요 ··················································································································730
Ⅱ. 전단계거래금액 공제방식 ································································································730
Ⅲ. 전단계세액 공제방식 ·······································································································731
Ⅳ. 가산법 ·················································································································731
제4절 국경세 조정 ·········································································································732
Ⅰ. 의의 ··················································································································732
Ⅱ. 생산지국 과세원칙과 소비지국 과세원칙 ·······································································732
Ⅲ. 현행 부가가치세법상 국경세 조정제도 ··········································································732
제5절 부가가치세의 경제적 효과 ···················································································733
Ⅰ. 긍정적 효과 ············································································································733
Ⅱ. 부정적 효과 ·············································································································733
제2장 총 칙 ·············································································································734
제1절 정 의 ····················································································································734
제2절 납세의무자 ··········································································································735
Ⅰ. 개요 ·····················································································································735
Ⅱ. 납세의무자의 의의 ··········································································································735
Ⅲ. 납세의무자의 범위 및 구분 ····························································································737
제3절 신고, 납세지 ········································································································739
Ⅰ. 개요 ······················································································································739
Ⅱ. 납세지 ·················································································································740
Ⅲ. 사업장의 범위 ·················································································································740
Ⅳ. 주사업장 총괄납부 ··········································································································743
Ⅴ. 사업자단위과세 ········································································································746
Ⅵ. 과세관할 ···············································································································748
제4절 사업자등록 ··········································································································748
Ⅰ. 개요 ···················································································································748
Ⅱ. 등록절차 ··············································································································749
Ⅲ. 사업자등록의 사후관리 ···································································································752
Ⅳ. 미등록 또는 위장등록의 제재 ························································································754
제3장 과세거래 ·············································································································756
제1절 재화의 공급 ·········································································································756
Ⅰ. 개요 ·····················································································································756
Ⅱ. 재화의 공급의 의의 및 범위 ··························································································756
Ⅲ. 재화의 간주공급 ··············································································································759
Ⅳ. 재화의 공급으로 보지 않는 경우 ···················································································764
제2절 용역의 공급 ·········································································································768
Ⅰ. 용역공급의 개념 및 범위 ································································································768
Ⅱ. 용역의 자가공급 ··············································································································768
Ⅲ. 용역의 공급으로 보지 않는 경우 ···················································································769
제3절 재화의 수입 ·········································································································770
Ⅰ. 취지 ·····················································································································770
Ⅱ. 재화수입의 범위 ··············································································································770
제4절 부수재화 및 부수용역 ···························································································771
Ⅰ. 개요 ····················································································································771
Ⅱ. 부수재화 및 부수용역의 범위 ·························································································771
제5절 공급시기 및 공급장소 ··························································································773
Ⅰ. 공급시기 ···············································································································773
Ⅱ. 공급장소 ··············································································································779
제4장 영세율 적용과 면세 ····························································································781
제1절 개 요 ····················································································································781
Ⅰ. 영세율과 면세제도의 특성 비교 ·····················································································781
Ⅱ. 환수효과와 누적효과 ·······································································································782
제2절 영세율 ·················································································································785
Ⅰ. 개요 ·····················································································································785
Ⅱ. 영세율에 대한 상호주의 적용 ························································································786
Ⅲ. 영세율 적용대상 거래 ·····································································································786
제3절 면 세 ···················································································································793
Ⅰ. 총 칙 ····················································································································793
Ⅱ. 재화 또는 용역의 공급에 대한 면세 ··············································································795
Ⅲ. 재화의 수입에 대한 면세 ·······························································································805
Ⅳ. 면세포기 ··············································································································806
제5장 과세표준과 납부세액 ··························································································809
제1절 과세표준 ··············································································································809
Ⅰ. 과세표준 ···············································································································809
Ⅱ. 거래징수 ··············································································································825
Ⅲ. 세금계산서 ·····················································································································826
Ⅳ. 그밖의 과세자료 ··············································································································838
Ⅴ. 매입자발행 세금계산서와 현금거래 확인제도 ·······························································843
제2절 납부세액 ·············································································································846
Ⅰ. 계산구조 ··············································································································846
Ⅱ. 매입세액 공제 ·················································································································846
Ⅲ. 과세·면세 겸영사업자의 공통매입세액 안분계산 특례 ··················································861
Ⅳ. 대손세액공제 ···········································································································872
Ⅴ. 재고매입세액공제 ············································································································874
제6장 납세절차 ·············································································································875
제1절 신고와 납부 ·········································································································875
Ⅰ. 과세기간 ···············································································································875
Ⅱ. 과세 관할 ··············································································································876
Ⅲ. 예정신고와 납부 ··············································································································876
Ⅳ. 확정신고와 납부 ··············································································································878
Ⅴ. 재화의 수입에 대한 신고·납부 ·······················································································878
Ⅵ. 세금계산서합계표의 제출 ································································································878
Ⅶ. 현금매출명세서 등의 제출 ······························································································879
Ⅷ. 신고시 제출서류 ··············································································································880
제2절 결정과 경정 ·········································································································881
Ⅰ. 의의 ························································································································881
Ⅱ. 결정·경정의 사유 ·············································································································881
Ⅲ. 추계결정·경정의 방법 ·····································································································882
Ⅳ. 결정·경정 기관 ················································································································883
Ⅴ. 명의위장사업자와 거래한 선의의 사업자에 대한 경정 ·················································883
제3절 징수와 환급 ········································································································884
Ⅰ. 징수 ······················································································································884
Ⅱ. 환급 ·····················································································································884
제4절 대리납부 ·············································································································886
Ⅰ. 개요 ·····················································································································886
Ⅱ. 대리납부 의무자 ··············································································································887
Ⅲ. 대리납부 절차 ············································································································887
제5절 물적납세의무에 대한 납부 특례 등 ······································································890
Ⅰ. 신탁 관련 제2차 납세의무 등에 대한 고지 ··································································890
Ⅱ. 고지의 효력 ················································································································890
Ⅲ. 징수기준일 ·············································································································891
제6절 전자적 용역을 공급하는 국외사업자의 용역 공급과 사업자등록 등에 관한 특례 ··· 892
Ⅰ. 도입취지 ················································································································892
Ⅱ. 과세대상 ···············································································································892
Ⅲ. 사업자등록 ·············································································································893
Ⅳ. 신고·납부 ···············································································································893
제7절 재화의 수입에 대한 부가가치세 납부의 유예 ·······················································894
Ⅰ. 취지 ·····················································································································894
Ⅱ. 개요 ·····················································································································894
Ⅲ. 요건 ·····················································································································895
Ⅳ. 절차 ·····················································································································896
제8절 가산세 ················································································································898
Ⅰ. 가산세 종류 ···········································································································898
Ⅱ. 가산세의 중복적용 배제 ·································································································902
제7장 간이과세 ·············································································································906
제1절 개 요 ···················································································································906
Ⅰ. 의의 ·························································································································906
Ⅱ. 간이과세제도의 문제점 ···································································································906
Ⅲ. 일반과세와 간이과세의 비교 ··························································································906
제2절 간이과세의 범위 및 적용시기와 과세유형 변경 ····················································907
Ⅰ. 간이과세의 범위 ··············································································································907
Ⅱ. 적용시기와 과세유형 변경 ······························································································909
Ⅲ. 과세유형의 전환통지 ········································································································911
Ⅳ. 간이과세의 포기 ···········································································································911
제3절 과세표준과 세액 ··································································································913
Ⅰ. 계산구조 ···············································································································913
Ⅱ. 과세표준과 세액 ··············································································································913
제4절 납세절차 ·············································································································920
Ⅰ. 신고와 납부 ·············································································································920
Ⅱ. 예정부과와 납부 ··············································································································920
Ⅲ. 납부의무의 면제 등 ·········································································································921
Ⅳ. 결정·경정과 징수 ············································································································922
제8장 보 칙 ·············································································································928
Ⅰ. 장부에의 기록 ·················································································································928
Ⅱ. 질문·조사 ···············································································································928
Ⅲ. 과태료 ···················································································································929