2022 원포인트 세법학

제1편 국세기본법
제1장 총 칙 5
제1절 국세기본법 통칙 ······································································································5
Ⅰ. 기한 ·································································································································5
제2절 서류의 송달 ·············································································································7
Ⅰ. 서류의 송달 장소와 송달 받아야 할 자 ············································································7
Ⅱ. 서류송달의 방법 ················································································································7
Ⅲ. 송달의 효력발생 ················································································································10
Ⅳ. 송달의 법률효력 ················································································································10
제3절 인 격 ······················································································································11
Ⅰ. 세법에서 보는 법인으로 보는 단체 ··················································································11
Ⅱ. 국세기본법상 규정 ·············································································································11
Ⅲ. 각 세법상 규정 ···············································································································13
제2장 조세이론 14
제1절 헌법에 보장된 내용 ································································································15
Ⅰ. 조세법률주의 ···················································································································15
Ⅱ. 조세평등주의 ···················································································································17
제2절 국세기본법에 규정된 내용 ·····················································································19
Ⅰ. 국세 부과의 원칙 ············································································································19
Ⅱ. 세법적용의 원칙 ················································································································22
제3장 조세법률관계의 변동 25
제1절 납세의무의 성립 ····································································································25
Ⅰ. 서 설 ······························································································································25
Ⅱ. 과세요건 ·························································································································25
Ⅲ. 국세기본법상의 납세의무의 성립시기 ··············································································25
제2절 납세의무의 확정 ····································································································27
Ⅰ. 서 설 ·····························································································································27
Ⅱ. 정부부과과세제도 ··············································································································27
Ⅲ. 신고납세제도 ·················································································································27
Ⅳ. 납세의무의 성립과 동시에 확정되는 것 ··········································································28
제3절 확정된 납세의무의 변경 ························································································29
Ⅰ. 개요 ·······························································································································29
Ⅱ. 수정신고제도 ··················································································································29
Ⅲ. 경정청구제도 ··················································································································30
Ⅳ. 당초처분과 경정처분과의 관계 ·························································································33
제4절 기한후 신고·납부제도와 추가자진 납부제도 ··························································36
Ⅰ. 개 요 ·····························································································································36
Ⅱ. 기한 후 신고 ·················································································································36
Ⅲ. 기한 후 납부 ·················································································································36
제5절 가산세 및 국세의 환급 ···························································································37
Ⅰ. 가산세 ···························································································································37
Ⅱ. 국세환급금과 국세환급가산금 ··························································································43
제6절 납세의무의 소멸 ····································································································48
Ⅰ. 개요 ·····························································································································48
Ⅱ. 국세부과의 제척기간 만료와 국세징수권의 소멸시효 완성 ············································48
제4장 조세채권의 보전 55
제1절 납세의무의 확장관련 제도 ·····················································································55
Ⅰ. 연대납세의무 ·················································································································55
Ⅱ. 납세의무의 승계 ················································································································57
Ⅲ. 제2차납세의무 ··················································································································59
Ⅳ. 양도담보권자의 물적 납세의무 ·························································································63
제2절 납세의무확장 외 조세채권보전제도 ·······································································65
Ⅰ. 국세 우선의 원칙 ··············································································································65
제5장 납세자권리 70
제1절 납세자 권리헌장의 제정 및 교부 ············································································70
제2절 납세자 권리보호에 관한 사항 ·················································································71
제3절 과세전 적부심사 ····································································································77
Ⅰ. 의의 ·····························································································································77
Ⅱ. 과세예고통지 ··················································································································77
Ⅲ. 과세전 적부심사 청구 ·······································································································78
Ⅳ. 청구효과 ·······················································································································79
제6장 심사와 심판(조세불복제도) 80
제1절 조세불복제도의 개념 ·····························································································80
Ⅰ. 의의 ·····························································································································80
Ⅱ. 종류 ·······························································································································81
Ⅲ. 심사청구, 심판청구의 기능 및 취지 ················································································81
제2절 조세불복제도의 일반사항 ······················································································83
Ⅰ. 불복청구 대상 ···················································································································83
Ⅱ. 불복청구인 ·····················································································································83
Ⅲ. 불복청구 등이 집행에 미치는 효력(집행부정지의 원칙) ·····················································84
Ⅳ. 대리인 및 국선대리인 ·······································································································85
Ⅴ. 불복 방법의 통지 ··············································································································86
Ⅵ. 청구기간 ························································································································87
Ⅶ. 불복청구에 대한 심리 ·······································································································87
Ⅷ. 결정의 종류와 효력 및 결정의 경정 ···············································································88
Ⅸ. 심리절차 ·······················································································································89
Ⅹ. 내용심리상 특징 ················································································································90
제7장 보 칙 91
제1절 탈세제보 포상금의 지급 ·························································································91
Ⅰ. 포상금 지급요건 및 지급 금액 ·························································································91
제2편 법인세법
제1장 총 칙 95
제1절 법인세 납세의무 ····································································································95
Ⅰ. 법인의 납세의무자 ············································································································95
Ⅱ. 법인세 과세대상 소득의 종류 ··························································································95
Ⅲ. 법인별 납세의무의 범위 ···································································································96
Ⅳ. 신탁소득에 대한 실질과세 ································································································97
제2절 법인 원천소득에 대한 이중과세조정 ······································································98
Ⅰ. 개요 ·····························································································································98
Ⅱ. 법인단계 이중과세 조정방법 ····························································································98
Ⅲ. 주주단계 이중과세 조정방법 ····························································································98
Ⅳ. 국외원천소득에 관한 이중과세 조정방법 ·········································································99
제2장 각 사업연도 소득 100
제1절 세무조정 ··············································································································100
Ⅰ. 개요 ···························································································································100
Ⅱ. 결산조정 ·····················································································································100
Ⅲ. 신고조정사항 ···············································································································101
Ⅳ. 결산조정사항과 신고조정사항의 비교 ············································································102
제2절 소득처분 ··············································································································103
Ⅰ. 개요 ···························································································································103
Ⅱ. 소득처분의 주체, 시기, 대상 ·························································································103
Ⅲ. 소득처분의 유형 ··············································································································103
Ⅳ. 소득처분에 대한 사후관리 ······························································································108
제3장 익금, 익금불산입 110
제1절 익금의 개념 및 범위 ·····························································································110
Ⅰ. 익금의 의의 ················································································································110
Ⅱ. 수익의 범위 ·················································································································110
Ⅲ. 익금산입의 특례 ··········································································································112
제2절 익금불산입 ···········································································································112
Ⅰ. 자본거래로 인한 수익의 익금불산입 ···············································································112
Ⅱ. 평가이익 등의 익금불산입 ·······························································································112
Ⅲ. 지주회사의 수입배당금액의 익금불산입 ·········································································113
Ⅳ. 일반법인의 수입배당금액의 익금불산입 ·········································································114
제3절 의제배당 ··············································································································116
Ⅰ. 개요 ···························································································································116
Ⅱ. 의제배당의 유형 ···········································································································116
제4장 손금, 손금불산입 119
제1절 개 요 ····················································································································119
Ⅰ. 자본 또는 출자의 환급 ····································································································119
Ⅱ. 잉여금의 처분 ··············································································································119
Ⅲ. 법에서 규정하는 것 ·········································································································119
제2절 손 금 ···················································································································120
Ⅰ. 개요 ····························································································································120
Ⅱ. 손금의 범위 ················································································································120
제3절 손금불산입의 범위 ·······························································································121
Ⅰ. 개요 ····························································································································121
Ⅱ. 기부금의 손금불산입 ········································································································121
Ⅲ. 접대비 ························································································································123
Ⅳ. 손비의 구분 ·················································································································124
Ⅴ. 과다경비 등의 손금불산입 ······························································································125
Ⅵ. 업무와 관련 없는 자산(비용)의 손금불산입 ····································································128
Ⅶ. 업무용 승용차 관련비용의 손금불산입 등 특례 ····························································130
Ⅷ. 지급이자의 손금불산입 ····································································································131
Ⅸ. 징벌적 목적의 손해배상금 등에 대한 손금불산입 ························································134
제5장 준비금, 충당금의 손금산입 135
제1절 준비금 및 충당금의 의의 ······················································································135
제2절 준비금의 손금산입 ·······························································································135
제3절 대손충당금의 손금산입 ························································································137
Ⅰ. 대손금 ·························································································································137
Ⅱ. 대손충당금 ··················································································································139
제4절 일시상각충당금 및 압축기장 충당금의 손금산입 ··················································141
Ⅰ. 개요 ···························································································································141
Ⅱ. 국고보조금, 공사부담금, 보험차익의 손금산입 비교 ····················································141
제6장 손익의 귀속시기 등 142
Ⅰ. 개요 ···························································································································142
Ⅱ. 손익의 귀속 사업연도의 적용원칙 ··················································································142
Ⅲ. 거래유형별 손익 귀속시기 ······························································································143
Ⅳ. 기업회계기준과 관행의 적용 ···························································································145
제7장 합병 및 분할 등에 관한 특례 146
제1절 합 병 ····················································································································146
Ⅰ. 개요 ···························································································································146
Ⅱ. 합병에 대한 법인세 과세체계 ·························································································147
Ⅲ. 합병 당사자별 과세문제 ··································································································147
제2절 분 할 ··················································································································153
Ⅰ. 개요 ···························································································································153
Ⅱ. 분할에 대한 법인세 과세체계 ·························································································154
Ⅲ. 분할 당사자별 과세문제 ··································································································154
제3절 물적분할, 현물출자, 교환에 대한 과세특례 ··························································156
Ⅰ. 물적분할시 분할법인에 대한 과세특례 ···········································································156
Ⅱ. 현물출자시 과세특례 ·······································································································157
Ⅲ. 교환으로 인한 자산양도차익 상당액의 손금산입 ··························································158
제8장 부당행위계산의 부인 160
제1절 부당행위계산의 부인 개념 ····················································································160
Ⅰ. 개요 ···························································································································160
Ⅱ. 부당행위계산 부인의 효력 ······························································································160
Ⅲ. 부당행위계산 부인의 적용요건 ························································································161
제2절 시가의 개념과 산정방법 ·······················································································163
Ⅰ. 시가의 의의 ················································································································163
Ⅱ. 시가의 적용 ·················································································································163
제3절 부당행위 계산부인의 유형 ···················································································165
Ⅰ. 개요(예시규정) ·············································································································165
Ⅱ. 고가매입·저가양도 ···········································································································166
Ⅲ. 가지급금 인정이자의 계산 ······························································································167
제9장 영리내국법인의 과세표준과 세액계산 170
제1절 과세표준 ··············································································································170
Ⅰ. 개요 ···························································································································170
Ⅱ. 비과세소득 ··················································································································170
Ⅲ. 소득공제(유동화전문회사 등에 대한 소득공제) ·································································171
Ⅳ. 이월결손금 ··················································································································172
제2절 세 율 ····················································································································174
제3절 세액공제 ··············································································································175
Ⅰ. 외국납부세액공제 ·········································································································175
Ⅱ. 재해손실에 대한 세액공제 ······························································································177
Ⅲ. 사실과 다른 회계처리로 인한 경정에 따른 세액공제 ···················································178
제10장 신고, 납부 179
제1절 중간예납, 원천징수 ·······························································································179
Ⅰ. 중간예납 ······················································································································179
Ⅱ. 내국법인의 이자소득 등에 대한 원천징수 ·····································································179
제2절 과세표준 신고와 자진납부등 ················································································180
Ⅰ. 과세표준의 신고 ··············································································································180
Ⅱ. 자진납부 ······················································································································181
Ⅲ. 성실신고확인서 제출 ·······································································································182
제3절 과세표준의 결정 및 경정, 징수와 환급, 가산세 ····················································182
Ⅰ. 결정 및 경정 ···············································································································182
Ⅱ. 징수와 환급 ·················································································································184
제11장 법인과세 신탁재산의 각 사업연도의 소득에 대한 법인세 과세특례 187
제1절 통칙 ·····················································································································187
Ⅰ. 개요 ····························································································································187
Ⅱ. 신탁과세 이론 ··············································································································187
Ⅲ. 조문의 해석 및 적용 ·······································································································188
Ⅳ. 법인과세 신탁재산의 설립 및 해산 등 ··········································································189
제2절 과세표준과 그 계산 ·····························································································190
Ⅰ. 법인과세 신탁재산에 대한 소득공제 ··············································································190
Ⅱ. 신탁의 합병 및 분할 ·······································································································190
Ⅲ. 수탁자 변경시 법인과세 신탁재산의 소득금액 계산 ·····················································191
제3절 신고·납부 및 징수 ································································································191
Ⅰ. 법인과세 신탁재산의 신고 및 납부 ················································································191
Ⅱ. 법인과세 신탁재산의 원천징수 ························································································191
제12장 연결납세제도 192
Ⅰ. 의의 및 효과 ···············································································································192
Ⅱ. 적용대상 ·····················································································································192
Ⅲ. 완전지배 ·····················································································································192
Ⅳ. 연결납세방식의 적용신청 및 승인 ··················································································193
Ⅴ. 연결납세방식의 취소 및 포기 ·························································································193
Ⅵ. 연결자법인의 추가 및 배제 ····························································································194
Ⅶ. 신고 및 납부 ················································································································195
제13장 영리내국법인의 청산소득에 대한 법인세 196
Ⅰ. 개요 ····························································································································196
Ⅱ. 납세의무자 ··················································································································196
Ⅲ. 청산기간 중에 발생하는 각 사업연도 소득의 처리 ·······················································196
Ⅳ. 신고 ···························································································································197
제14장 비영리법인의 법인세 납세의무 198
Ⅰ. 개요 ····························································································································198
Ⅱ. 비영리 내국법인의 과세특례 ···························································································199
제15장 외국법인의 법인세 납세의무 201
Ⅰ. 개요 ····························································································································201
Ⅱ. 국내원천소득 ···············································································································201
Ⅲ. 외국법인의 국내사업장 ···································································································205
Ⅳ. 과세방법 ······················································································································207
Ⅴ. 외국법인의 국내사업장에 대한 과세특례(지점세) ···························································209
제3편 소득세법
제1장 총 칙 213
Ⅰ. 목적 및 정의 ···············································································································213
Ⅱ. 납세의무자 ···················································································································213
Ⅲ. 납세의무의 범위 ··············································································································216
Ⅳ. 과세소득의 범위 ··············································································································217
Ⅴ. 소득의 구분 ·················································································································217
제2장 거주자의 종합소득에 대한 납세의무 219
제1절 과세표준의 계산 및 세액계산의 순서 ····································································219
Ⅰ. 과세표준의 계산 ··············································································································219
제2절 금융소득(이자소득 및 배당소득) ··············································································220
Ⅰ. 이자소득 ·····················································································································220
Ⅱ. 배당소득 ······················································································································224
Ⅲ. 금융소득 과세방법 ··········································································································227
제3절 사업소득 ·············································································································228
Ⅰ. 개요 ····························································································································228
Ⅱ. 사업소득의 범위 ··············································································································228
Ⅲ. 비과세 사업소득 ··············································································································229
Ⅳ. 사업소득 금액의 계산 ·····································································································231
Ⅴ. 사업소득의 과세방법 ·······································································································233
제4절 근로소득 ·············································································································234
Ⅰ. 개요 ····························································································································234
Ⅱ. 근로소득의 종류 ··············································································································234
Ⅲ. 근로소득의 범위 ··············································································································235
Ⅳ. 근로소득금액의 계산 ·······································································································237
Ⅴ. 근로소득에 대한 원천징수시기 및 과세방법 ·································································237
Ⅵ. 근로소득의 수입시기 ·······································································································238
제5절 연금소득 ·············································································································239
Ⅰ. 개요 ······························································································································239
Ⅱ. 연금소득의 범위 ··············································································································239
Ⅲ. 연금소득의 귀속시기 및 과세방식 ·················································································242
제6절 기타소득 ·············································································································243
Ⅰ. 개요 ····························································································································243
Ⅱ. 기타소득의 범위 ··············································································································243
Ⅲ. 기타소득금액의 계산 ·······································································································246
Ⅳ. 기타소득의 귀속시기 및 과세방식 ·················································································247
제3장 소득금액 계산특례 250
제1절 부당행위계산의 부인 ···························································································250
Ⅰ. 개요 ··························································································································250
Ⅱ. 적용요건 ·····················································································································250
Ⅲ. 적용대상거래 ···············································································································250
Ⅳ. 시가의 계산 ·················································································································251
Ⅴ. 부인의 효과 ·················································································································251
제2절 공동사업에 대한 소득금액 계산의 특례 ·······························································252
Ⅰ. 개요 ···························································································································252
Ⅱ. 소득금액 계산 특례 ········································································································252
Ⅲ. 공동사업합산과세 ············································································································253
Ⅳ. 출자공동사업자의 배당소득에 대한 과세방법 ·······························································253
제3절 결손금 및 이월결손금의 공제 ··············································································255
Ⅰ. 개요 ···························································································································255
Ⅱ. 결손금과 이월결손금의 통산 ··························································································255
제4절 기타 소득금액 계산 특례 ·····················································································258
Ⅰ. 비거주자 등과의 거래에 대한 소득금액 계산의 특례 ···················································258
Ⅱ. 상속의 경우의 소득금액의 구분 계산 ············································································258
Ⅲ. 중도 해지로 인한 이자소득금액 계산의 특례 ·······························································258
제4장 종합소득 과세표준과 세액의 계산 259
제1절 종합소득공제의 배제 및 공동사업에 대한 소득공제 특례 ·····································259
Ⅰ. 종합소득공제의 배제 ·······································································································259
제2절 세액의 계산 ········································································································260
Ⅰ. 세율 ····························································································································260
Ⅱ. 세액계산 특례 ·················································································································260
Ⅲ. 세액공제 ······················································································································261
제5장 신고, 납부 265
제1절 과세기간 중 신고, 납부, 결정, 징수 ·····································································265
Ⅰ. 중간예납 ·····················································································································265
Ⅱ. 부동산매매업자의 토지등 매매차익예정신고와 납부 ·····················································265
Ⅲ. 원천징수 ·····················································································································266
제2절 확정신고납부등 ····································································································271
Ⅰ. 종합소득 과세표준확정신고 ·····························································································271
Ⅱ. 납부 및 추가신고 ············································································································272
Ⅲ. 성실신고확인서 제출 ·······································································································272
Ⅳ. 사업장 현황신고 ··············································································································273
제3절 결정과 경정 ·········································································································273
Ⅰ. 개요 ···························································································································273
Ⅱ. 결정과 경정의 사유 ·········································································································273
Ⅲ. 결정과 경정의 방법 ·········································································································274
제6장 퇴직소득세 277
Ⅰ. 개요 ····························································································································277
Ⅱ. 퇴직소득의 범위 및 현실적인 퇴직의 범위 ···································································278
Ⅲ. 퇴직소득세의 계산 ··········································································································278
Ⅳ. 과세방법 및 수입시기, 확정신고 ···················································································278
제7장 양도소득세 280
제1절 통 칙 ···················································································································280
Ⅰ. 정의 ····························································································································280
Ⅱ. 양도의 범위 ·················································································································281
제2절 양도소득의 범위 ··································································································283
Ⅰ. 부동산 및 그에 관한 권리 ······························································································283
Ⅱ. 주식 및 출자지분 ············································································································284
Ⅲ. 기타자산 ······················································································································285
Ⅳ. 파생상품등의 거래 또는 행위로 발생하는 소득 ····························································286
Ⅴ. 신탁 수익권의 양도로 발생하는 소득 ············································································286
제3절 양도 또는 취득의 시기 ························································································287
Ⅰ. 원칙 ····························································································································287
Ⅱ. 상황별 자산의 양도 및 취득시기(소령 162) ····································································287
제4절 양도소득 비과세등 ······························································································288
Ⅰ. 개요 ····························································································································288
Ⅱ. 1세대 1주택 비과세 ·········································································································288
Ⅲ. 양도소득세 비과세 또는 감면의 배제 등 ······································································292
제5절 양도소득 금액의 계산 ··························································································293
Ⅰ. 개요 ····························································································································293
Ⅱ. 양도가액 및 취득가액 등의 산정 ···················································································293
Ⅲ. 장기보유 특별공제 ··········································································································298
Ⅳ. 양도차익 및 양도소득 산정의 특례 ···············································································299
제6절 과세표준 및 세액의 계산(중과세 포함) ···································································302
Ⅰ. 과세표준의 계산 ··············································································································302
Ⅱ. 세액의 계산 ·················································································································303
Ⅲ. 중과세 ························································································································304
제7절 신고, 납부 ···········································································································305
Ⅰ. 양도소득과세표준 예정신고 ····························································································305
Ⅱ. 양도소득과세표준 확정신고 ····························································································306
제8절 국외자산 양도에 따른 양도소득세 ·······································································307
Ⅰ. 국외자산 양도소득의 범위 ······························································································307
Ⅱ. 국외자산의 양도가액 및 필요경비등 ··············································································307
Ⅲ. 국외자산의 산출세액 ·······································································································308
제9절 거주자의 출국 시 국내 주식 등에 대한 과세특례 ·················································310
Ⅰ. 거주자의 출국 시 납세의무 ····························································································310
Ⅱ. 국외전출자 국내주식등에 대한 과세표준의 계산 ··························································310
Ⅲ. 국외전출자 국내주식등에 대한 세율과 산출세액 ···························································311
Ⅳ. 국외전출자 국내주식등에 대한 신고·납부등 ··································································312
제8장 비거주자의 납세의무 314
제1절 통 칙 ····················································································································314
Ⅰ. 비거주자의 국내원천소득 ································································································314
Ⅱ. 비거주자의 국내사업장 ····································································································319
제2절 비거주자에 대한 과세방법 ···················································································321
Ⅰ. 개요 ····························································································································321
Ⅱ. 비거주자 종합과세 ···········································································································321
Ⅲ. 비거주자 분리과세 ··········································································································322
제4편 상속세 및 증여세법
제1장 상속세 327
제1절 상속과 증여의 개념정립 ·······················································································327
제2절 상속 및 상속세의 기초개념 ·················································································328
Ⅰ. 상속세의 의의 및 취지 ···································································································328
Ⅱ. 상속세의 과세원인 ··········································································································328
Ⅲ. 상속순위 및 상속분 ········································································································329
Ⅳ. 상속의 승인 및 포기 ·······································································································331
Ⅴ. 상속세 과세방식 ··············································································································331
제3절 총 칙 ···················································································································332
Ⅰ. 정의 ····························································································································332
Ⅱ. 과세대상 ······················································································································333
Ⅲ. 상속세 납부의무 및 납세자 ····························································································334
제4절 상속세 과세가액의 계산 ······················································································336
Ⅰ. 계산구조 ····················································································································336
Ⅱ. 총 상속 재산가액 ············································································································336
Ⅲ. 비과세 상속재산가액 ·······································································································339
Ⅳ. 상속재산의 가액에서 빼는 공과금 등 ············································································340
Ⅴ. 합산대상 사전증여재산가액 ····························································································342
제5절 상속세 과세표준 계산 ··························································································344
Ⅰ. 개요 ···························································································································344
Ⅱ. 인적공제 ·····················································································································344
Ⅲ. 물적공제 ······················································································································347
Ⅳ. 감정평가수수료 공제 ·······································································································352
Ⅴ. 공제적용의 한도 ··············································································································352
제6절 상속세 산출세액 및 납부세액의 계산 ··································································353
Ⅰ. 개요 ····························································································································353
Ⅱ. 산출세액의 계산 ··············································································································353
Ⅲ. 납부세액의 계산 ··············································································································354
제2장 증여세 356
제1절 총 칙 ···················································································································356
Ⅰ. 증여의 의의 ··················································································································356
Ⅱ. 증여세 과세대상 ··············································································································356
Ⅲ. 증여세 납부의무 및 납세자 ····························································································358
Ⅳ. 증여재산의 취득시기 ·······································································································361
제2절 증여재산가액 ·······································································································362
Ⅰ. 증여재산가액 계산의 일반원칙 ·······················································································362
Ⅱ. 증여재산의 범위 ··············································································································362
Ⅲ. 증여로 보는 예시적 규정 ·······························································································363
제3절 증여추정 및 증여의제 ·························································································384
Ⅰ. 증여추정 ·····················································································································384
Ⅱ. 명의신탁재산의 증여 의제 ······························································································386
Ⅲ. 특수관계법인과의 거래를 통한 이익의 증여 의제 ························································388
Ⅳ. 특수관계법인으로부터 제공받은 사업기회로 발생한 이익의 증여 의제 ·······················391
Ⅴ. 특정법인과의 거래를 통한 이익의 증여 의제 ·······························································392
제4절 증여세 과세가액 계산 ··························································································393
Ⅰ. 개요 ····························································································································393
Ⅱ. 과세가액불산입 등 ··········································································································393
Ⅲ. 비과세되는 증여재산 ·······································································································395
Ⅳ. 부담부 증여시 채무인수액 ······························································································395
Ⅴ. 동일인으로부터 10년 이내에 받은 증여재산(1천만원 이상) ·············································396
제5절 과세표준 및 납부세액의 계산 ··············································································397
Ⅰ. 과세표준 ······················································································································397
Ⅱ. 납부세액 ·····················································································································398
제3장 신고납부 및 경정결정 401
제1절 과세표준 신고 ······································································································401
Ⅰ. 상속세 과세표준 신고의무자 및 신고기한 ·····································································401
Ⅱ. 증여세 과세표준 신고의무자 및 신고기한 ·····································································401
제2절 납 부 ···················································································································402
Ⅰ. 자진납부 ····················································································································402
Ⅱ. 분납 ···························································································································402
Ⅲ. 연부연납 ·····················································································································402
Ⅳ. 물납 ··························································································································404
제3절 결정과 경정 ·········································································································407
Ⅰ. 결정 ··························································································································407
Ⅱ. 경정 등의 청구 특례 ······································································································408
제4장 공익법인에 대한 과세특례 409
Ⅰ. 서설 ···························································································································409
Ⅱ. 과세가액불산입 ···········································································································409
Ⅲ. 공익법인등이 출연받은 재산의 사후관리 ·······································································410
제5장 상속, 증여재산의 평가 415
제1절 재산평가의 기본원칙 ····························································································415
Ⅰ. 시가평가 ·····················································································································415
Ⅱ. 보충적평가 ···················································································································416
제2절 보충적 평가방법 ···································································································417
Ⅰ. 개요 ·····························································································································417
Ⅱ. 부동산 등의 평가 ··········································································································417
Ⅲ. 유가증권 등의 평가 ·········································································································418
Ⅳ. 그 밖의 조건부 권리 등의 평가 ·····················································································421

제1편 부가가치세법
제1장 기본이론 425
제1절 부가가치세의 개념 ·······························································································425
제2절 부가가치세의 유형 ······························································································425
Ⅰ. 개요 ···························································································································425
Ⅱ. 국민총생산형(GNP형) ···································································································425
Ⅲ. 소득형(NNP형) ············································································································426
Ⅳ. 소비형 ························································································································426
제3절 부가가치세의 과세방법 ························································································427
Ⅰ. 개요 ····························································································································427
Ⅱ. 전단계거래금액 공제방식 ································································································427
Ⅲ. 전단계세액 공제방식 ·······································································································428
Ⅳ. 가산법 ·························································································································428
제4절 국경세 조정 ·········································································································429
Ⅰ. 의의 ····························································································································429
Ⅱ. 생산지국 과세원칙과 소비지국 과세원칙 ······································································429
Ⅲ. 현행 부가가치세법상 국경세 조정제도 ··········································································429
제5절 부가가치세의 경제적 효과 ···················································································430
Ⅰ. 긍정적 효과 ··················································································································430
Ⅱ. 부정적 효과 ·················································································································430
제2장 총 칙 431
제1절 정 의 ····················································································································431
제2절 납세의무자 ··········································································································432
Ⅰ. 개요 ····························································································································432
Ⅱ. 납세의무자의 의의 ··········································································································432
Ⅲ. 납세의무자의 범위 및 구분 ····························································································433
제3절 신고, 납세지 ·······································································································435
Ⅰ. 개요 ····························································································································435
Ⅱ. 납세지 ·························································································································435
Ⅲ. 사업장의 범위 ·················································································································435
Ⅳ. 주사업장 총괄납부 ··········································································································438
Ⅴ. 사업자단위과세 ············································································································440
Ⅵ. 과세관할 ······················································································································441
제4절 사업자등록 ··········································································································442
Ⅰ. 개요 ···························································································································442
Ⅱ. 등록절차 ······················································································································442
Ⅲ. 사업자등록의 사후관리 ···································································································445
Ⅳ. 미등록 또는 위장등록의 제재 ························································································446
제3장 과세거래 447
제1절 재화의 공급 ·········································································································447
Ⅰ. 개요 ···························································································································447
Ⅱ. 재화의 공급의 의의 및 범위 ··························································································447
Ⅲ. 재화의 간주공급 ··············································································································449
Ⅳ. 재화의 공급으로 보지 않는 경우 ···················································································453
제2절 용역의 공급 ·········································································································455
Ⅰ. 용역공급의 개념 및 범위 ·······························································································455
Ⅱ. 용역의 자가공급 ··············································································································456
Ⅲ. 용역의 공급으로 보지 않는 경우 ···················································································456
제3절 재화의 수입 ·········································································································457
Ⅰ. 취지 ···························································································································457
Ⅱ. 재화수입의 범위 ··············································································································457
제4절 부수재화 및 부수용역 ·························································································458
Ⅰ. 개요 ···························································································································458
Ⅱ. 부수재화 및 부수용역의 범위 ························································································458
제5절 공급시기 및 공급장소 ·························································································460
Ⅰ. 공급시기 ···················································································································460
Ⅱ. 공급장소 ······················································································································464
제4장 영세율 적용과 면세 465
제1절 개 요 ···················································································································465
Ⅰ. 영세율과 면세제도의 특성 비교 ·····················································································465
Ⅱ. 환수효과와 누적효과 ·······································································································466
제2절 영세율 ·················································································································467
Ⅰ. 개요 ····························································································································467
Ⅱ. 영세율에 대한 상호주의 적용 ························································································468
Ⅲ. 영세율 적용대상 거래 ·····································································································468
제3절 면 세 ···················································································································472
Ⅰ. 총 칙 ···························································································································472
Ⅱ. 재화 또는 용역의 공급에 대한 면세 ·············································································473
Ⅲ. 재화의 수입에 대한 면세 ································································································475
Ⅳ. 면세포기 ·····················································································································475
제5장 과세표준과 납부세액 477
제1절 과세표준 ··············································································································477
Ⅰ. 과세표준 ·····················································································································477
Ⅱ. 거래징수 ·····················································································································484
Ⅲ. 세금계산서 ··················································································································485
Ⅳ. 그밖의 과세자료 ··············································································································491
제2절 납부세액 ·············································································································492
Ⅰ. 계산구조 ·····················································································································492
Ⅱ. 매입세액 공제 ·················································································································492
Ⅲ. 과세·면세 겸영사업자의 공통매입세액 안분계산 특례 ·················································499
Ⅳ. 대손세액공제 ···············································································································503
Ⅴ. 재고매입세액공제 ············································································································504
제6장 납세절차 505
제1절 신고와 납부 ·········································································································505
Ⅰ. 과세기간 ·····················································································································505
Ⅱ. 과세 관할 ····················································································································506
Ⅲ. 예정신고와 납부 ··············································································································506
Ⅳ. 확정신고와 납부 ··············································································································507
Ⅴ. 재화의 수입에 대한 신고·납부 ·······················································································507
제2절 결정과 경정 ········································································································508
Ⅰ. 의의 ····························································································································508
Ⅱ. 결정·경정의 사유 ············································································································508
Ⅲ. 추계결정·경정의 방법 ·····································································································509
제3절 징수와 환급 ·········································································································510
Ⅰ. 징수 ·····························································································································510
Ⅱ. 환급 ····························································································································510
제4절 대리납부 ··············································································································512
Ⅰ. 개요 ···························································································································512
Ⅱ. 대리납부 의무자 ··············································································································513
Ⅲ. 대리납부 절차 ···············································································································513
제5절 물적납세의무에 대한 납부 특례 등 ······································································515
Ⅰ. 신탁 관련 제2차 납세의무 등에 대한 고지 ···································································515
Ⅱ. 고지의 효력 ·················································································································515
Ⅲ. 징수기준일 ··················································································································516
제6절 전자적 용역을 공급하는 국외사업자의 용역 공급과 사업자등록 등에 관한 특례 ···517
Ⅰ. 도입취지 ·····················································································································517
Ⅱ. 과세대상 ·····················································································································517
Ⅲ. 사업자등록 ··················································································································518
Ⅳ. 신고·납부 ····················································································································518
제7절 재화의 수입에 대한 부가가치세 납부의 유예 ························································519
Ⅰ. 취지 ···························································································································519
Ⅱ. 개요 ···························································································································519
Ⅲ. 요건 ···························································································································519
Ⅳ. 절차 ···························································································································520
제7장 간이과세 522
제1절 개 요 ···················································································································522
Ⅰ. 의의 ···························································································································522
Ⅱ. 간이과세제도의 문제점 ···································································································522
Ⅲ. 일반과세와 간이과세의 비교 ··························································································523
제2절 간이과세의 범위 및 적용시기와 과세유형 변경 ····················································524
Ⅰ. 간이과세의 범위 ··············································································································524
Ⅱ. 적용시기와 과세유형 변경 ······························································································525
Ⅲ. 과세유형의 전환통지 ·······································································································527
Ⅳ. 간이과세의 포기 ··············································································································527
제3절 과세표준과 세액 ··································································································529
Ⅰ. 계산구조 ·····················································································································529
Ⅱ. 과세표준과 세액 ··············································································································529
제4절 납세절차 ·············································································································535
Ⅰ. 신고와 납부 ················································································································535
Ⅱ. 예정부과와 납부 ··············································································································535
Ⅲ. 납부의무의 면제 등 ········································································································536
Ⅳ. 결정·경정과 징수 ············································································································537
제2편 개별소비세법
제1장 총 칙 541
제1절 개별소비세의 개관 ·······························································································541
Ⅰ. 의의 ····························································································································541
Ⅱ. 개별소비세의 기본성격 ····································································································541
Ⅲ. 개별소비세의 도입취지 및 효과 ·····················································································541
Ⅳ. 용어의 정의 ·················································································································542
제2절 부가가치세와 개별소비세의 비교 ·········································································543
Ⅰ. 부가가치세와 개별소비세의 공통점 ···············································································543
Ⅱ. 부가가치세와 개별소비세의 차이점 ···············································································543
제2장 과세요건 및 과세시기 545
제1절 과세요건 ··············································································································545
Ⅰ. 과세대상과 세율 ··············································································································545
Ⅱ. 탄력세율과 잠정세율 ·······································································································548
Ⅲ. 비과세(개소법 2) ···········································································································549
Ⅳ. 과세물품 또는 과세장소의 판정 기준 ············································································549
제2절 납세의무자와 과세표준 ························································································551
Ⅰ. 납세의무자 ··················································································································551
Ⅱ. 과세표준 ······················································································································552
제3절 과세시기 및 제조, 판매, 반출 의제 ······································································556
Ⅰ. 과세시기 ······················································································································556
Ⅱ. 제조, 판매, 반출 의제 ················································