2023 元 세법학 1

제1편 국세기본법
제1장 총 칙 5
제1절 국세기본법 통칙 ······································································································5
Ⅰ. 국세기본법의 목적 ··············································································································5
Ⅱ. 용어의 정의(국기법 2) ··········································································································5
Ⅲ. 세법 등과의 관계 ··············································································································9
제2절 기간과 기한 ···········································································································10
Ⅰ. 기간의 계산 ·······················································································································10
Ⅱ. 기한 ·····································································································································11
제3절 서류의 송달 ···········································································································14
Ⅰ. 서류의 송달 장소 ··············································································································14
Ⅱ. 서류송달의 방법 ················································································································16
Ⅲ. 송달의 효력 발생 ··············································································································22
Ⅳ. 송달의 법률효력 ················································································································24
제4절 인 격 ·····················································································································27
Ⅰ. 총설 ····································································································································27
Ⅱ. 국세기본법상 규정 ············································································································27
Ⅲ. 각 세법상 규정 ··················································································································30

제2장 조세이론 32
제1절 헌법에 보장된 내용 ································································································33
Ⅰ. 조세법률주의 ·····················································································································33
Ⅱ. 조세평등주의 ·····················································································································37
제2절 국세기본법에 규정된 내용 ·····················································································41
Ⅰ. 국세 부과의 원칙 ··············································································································41
Ⅱ. 세법 적용의 원칙 ···············································································································51

제3장 조세법률관계의 변동 59
제1절 납세의무의 성립 ····································································································60
Ⅰ. 서 설 ··································································································································60
Ⅱ. 과세요건 ····························································································································60
Ⅲ. 국세기본법상의 납세의무의 성립 시기 ·············································································61
제2절 납세의무의 확정 ····································································································64
Ⅰ. 서 설 ··································································································································64
Ⅱ. 정부 부과 과세제도 ··········································································································64
Ⅲ. 신고납세제도 ·····················································································································65
Ⅳ. 납세의무의 성립과 동시에 확정되는 것 ··········································································65
제3절 확정된 납세의무의 변경 ························································································67
Ⅰ. 개요 ····································································································································67
Ⅱ. 수정신고제도 ·····················································································································68
Ⅲ. 경정청구 제도 ····················································································································70
Ⅳ. 당초 처분과 경정 처분과의 관계 ·····················································································81
제4절 기한 후 신고·납부제도와 추가 자진 납부제도 ·······················································86
Ⅰ. 개 요 ··································································································································86
Ⅱ. 기한 후 신고 ·····················································································································86
Ⅲ. 기한 후 납부 ·····················································································································87
제5절 가산세 및 국세의 환급 ··························································································88
Ⅰ. 가산세 ································································································································88
Ⅱ. 국세환급금과 국세환급가산금 ·························································································104
제6절 납세의무의 소멸 ···································································································112
Ⅰ. 개요 ···································································································································112
Ⅱ. 국세 부과의 제척기간 만료와 국세 징수권의 소멸시효 완성 ·······································113

제4장 조세채권의 보전 142
제1절 납세의무의 확장 관련 제도 ···················································································142
Ⅰ. 연대납세의무 ····················································································································143
Ⅱ. 납세의무의 승계 ··············································································································147
Ⅲ. 제2차 납세의무 ················································································································150
Ⅳ. 양도담보권자의 물적 납세의무 ························································································161
제2절 납세의무 확장 외 조세채권 보전제도 ···································································164
Ⅰ. 국세 우선의 원칙 ············································································································164

제5장 납세자권리 175
제1절 총설 ·····················································································································175
Ⅰ. 세무조사의 정의 및 범위 ································································································175
Ⅱ. 세무조사 결정의 처분성 ··································································································176
제2절 납세자 권리 헌장의 제정 및 교부 ·········································································177
제3절 세무조사 관련 납세자 권리보호에 관한 사항 ························································178
제4절 납세자 보호 위원회 ·····························································································196
Ⅰ. 심의범위 ···························································································································196
Ⅱ. 구성 및 운영 ····················································································································197
Ⅲ. 제척과 회피 ······················································································································199
Ⅳ. 납세자 보호 위원회에 대한 납세자의 심의 요청 및 결과통지 등 ·······························199
제5절 과세전적부심사 ···································································································202
Ⅰ. 의의 ··································································································································202
Ⅱ. 과세 예고 통지 ···············································································································202
Ⅲ. 과세 전 적부심사 청구 ···································································································204
Ⅳ. 청구 효과 ·························································································································206

제6장 심사와 심판(조세불복제도) 208
제1절 조세 불복제도의 개념 ··························································································208
Ⅰ. 총설 ··································································································································208
Ⅱ. 종류 ··································································································································216
Ⅲ. 심사청구, 심판청구의 기능 및 취지 ··············································································217
Ⅳ. 다른 법률과의 관계 ·········································································································218
제2절 조세 불복제도의 일반사항 ···················································································220
Ⅰ. 불복 청구대상 ·················································································································220
Ⅱ. 불복청구인 ·······················································································································221
Ⅲ. 불복 청구 등이 집행에 미치는 효력(집행 부정지의 원칙) ················································222
Ⅳ. 관계 서류의 열람 및 의견진술권 ···················································································223
Ⅴ. 대리인 및 국선대리인 ·····································································································224
Ⅵ. 불복 방법의 통지 ············································································································225
Ⅶ. 정보통신망을 이용한 불복 청구 ·····················································································226
Ⅷ. 청구 기간 ·························································································································226
제3절 이의신청·심사청구 ······························································································228
Ⅰ. 청구 절차 및 청구서의 보정 ··························································································228
Ⅱ. 불복 청구에 대한 심리 ···································································································229
Ⅲ. 결정의 종류와 효력 및 결정의 경정 ·············································································230
Ⅳ. 이의신청 ··························································································································232
Ⅴ. 국세심사위원회 ················································································································233
제4절 심판청구 ··············································································································237
Ⅰ. 조세심판원 및 조세 심판관 ····························································································237
Ⅱ. 심판청구 절차 ·················································································································238
Ⅲ. 심판 결정 절차 ················································································································239
Ⅳ. 제척과 회피 및 기피제도 ································································································241
Ⅴ. 심리절차 ··························································································································242
Ⅵ. 내용 심리상 특징 ············································································································242
Ⅶ. 항고소송 제기사건의 통지 ······························································································243

제7장 보 칙 245
제1절 탈세 제보 포상금의 지급 ·····················································································245
Ⅰ. 포상금 지급요건 및 지급금액 ························································································245
Ⅱ. 포상금 지급기한 ··············································································································249
제2절 과세자료의 제출과 그 수집에 대한 협조 ······························································250
제3절 지급명세서 자료의 이용 ······················································································250
제4절 기 타 ··················································································································251
Ⅰ. 납세관리인 ·······················································································································251
Ⅱ. 고지금액의 최저한도 ·······································································································251
Ⅲ. 국세행정에 대한 협조(국기법 84) ····················································································252
Ⅳ. 장부 등의 비치와 보존(국기법 85의3) ··············································································252
Ⅴ. 서류접수증 발급(국기법 85의4) ·························································································253
Ⅵ. 통계자료의 작성 및 공개(국기법 85의6) ··········································································253
Ⅶ. 가족관계등록 전산정보의 공동이용(국기법 86) ·······························································255
Ⅷ. 금품 수수 및 공여에 대한 징계 등(국기법 87) ·······························································255
Ⅸ. 벌칙 ··································································································································256

제2편 법인세법
제1장 총 칙 259
제1절 법인세 납세의무 ··································································································259
Ⅰ. 총론 ··································································································································259
Ⅱ. 법인의 납세의무자 ··········································································································259
Ⅲ. 법인세 과세 대상 소득의 종류 ·······················································································261
Ⅳ. 법인별 납세의무의 범위 ·································································································262
Ⅴ. 신탁 소득에 대한 실질과세 ····························································································264
제2절 법인의 사업연도 및 납세지 ··················································································266
Ⅰ. 사업연도 ··························································································································266
Ⅱ. 납세지 ·······························································································································271
제3절 법인 원천소득에 대한 이중과세 조정 ···································································273
Ⅰ. 배당소득의 이중과세 조정에 관한 논쟁 ········································································273
Ⅱ. 법인단계 이중과세 조정 방법 ························································································275
Ⅲ. 주주 단계 이중과세 조정 방법 ·······················································································276
Ⅳ. 국외원천소득에 관한 이중과세 조정 방법 ·····································································276

제2장 각 사업연도 소득 277
제1절 세무조정 ··············································································································277
Ⅰ. 개요 ··································································································································277
Ⅱ. 결산조정 ··························································································································280
Ⅲ. 신고조정사항 ····················································································································281
제2절 소득처분 ·············································································································282
Ⅰ. 개요 ··································································································································282
Ⅱ. 소득처분의 주체 및 대상 ·······························································································282
Ⅲ. 소득처분의 유형 ··············································································································282
Ⅳ. 소득처분에 대한 사후관리 ······························································································291

제3장 익금, 익금불산입 296
제1절 익금의 개념 및 범위 ····························································································296
Ⅰ. 익금의 의의 ·····················································································································296
Ⅱ. 수익의 범위 ·····················································································································296
Ⅲ. 익금산입의 특례 ··············································································································302
제2절 익금불산입 ··········································································································303
Ⅰ. 자본거래로 인한 수익의 익금불산입 ··············································································303
Ⅱ. 평가이익 등의 익금불산입 ······························································································305
Ⅲ. 외국 자회사 수입 배당금액의 익금불산입 ·····································································309
Ⅳ. 일반법인의 수입 배당금액의 익금불산입 ·······································································311
Ⅴ. 국제회계기준 적용 내국법인에 대한 재고자산평가차익 익금불산입 ····························314
제3절 의제배당 ··············································································································315
Ⅰ. 개요 ··································································································································315
Ⅱ. 의제배당의 유형 ··············································································································315

제4장 손금, 손금불산입 322
제1절 개 요 ··················································································································322
Ⅰ. 총설 ··································································································································322
Ⅱ. 자본 또는 출자의 환급 ···································································································325
Ⅲ. 잉여금의 처분 ·················································································································326
Ⅳ. 법에서 규정하는 것 ········································································································326
제2절 손 금 ···················································································································327
Ⅰ. 개요 ··································································································································327
Ⅱ. 손금의 범위 ·····················································································································327
제3절 손금불산입의 범위 ······························································································334
Ⅰ. 개요 ··································································································································334
Ⅱ. 자본거래 등으로 인한 손비의 손금불산입 ·····································································334
Ⅲ. 세금과 공과금 ·················································································································334
Ⅳ. 기부금의 손금불산입 ·······································································································338
Ⅴ. 접대비 ······························································································································344
Ⅵ. 과다경비 등의 손금불산입 ······························································································353
Ⅶ. 업무와 관련 없는 자산(비용)의 손금불산입 ···································································359
Ⅷ. 업무용 승용차 관련 비용의 손금불산입 등 특례 ··························································362
Ⅸ. 지급이자의 손금불산입 ···································································································366
Ⅹ. 징벌적 목적의 손해배상금 등에 대한 손금불산입 ························································375

제5장 준비금, 충당금의 손금산입 376
제1절 준비금 및 충당금의 의의 ······················································································376
제2절 준비금의 손금산입 ·······························································································377
제3절 대손충당금의 손금산입 ························································································381
Ⅰ. 대손금 ······························································································································381
Ⅱ. 대손충당금 ·······················································································································385
제4절 구상채권상각충당금의 손금산입 대손충당금의 손금산입 ····································389
제5절 일시상각충당금 및 압축기장 충당금의 손금산입 ·················································390
Ⅰ. 개요 ··································································································································390
Ⅱ. 국고보조금, 공사부담금, 보험차익의 손금산입 비교 ···················································390

제6장 손익의 귀속시기 등 393
Ⅰ. 개요 ··································································································································393
Ⅱ. 손익의 귀속 사업연도의 적용원칙 ·················································································393
Ⅲ. 거래유형별 손익 귀속시기 ······························································································396
Ⅳ. 한국채택국제회계기준 적용 보험회사에 대한 소득금액 계산의 특례 ··························402
Ⅴ. 기업회계기준과 관행의 적용 ··························································································403

제7장 자산·부채의 평가 405
제1절 자산의 취득가액 ··································································································405
Ⅰ. 개요 ·································································································································405
Ⅱ. 취득가액 산정의 일반원칙 ······························································································405
Ⅲ. 취득가 산정의 특수원칙 ·································································································406
Ⅳ. 보유자산에 대한 취득가액의 변동 ·················································································407
제2절 자산·부채의 평가 ································································································409
Ⅰ. 재고자산의 평가 ··············································································································409
Ⅱ. 유가증권 등의 평가 ·········································································································413
Ⅲ. 외화자산·부채의 평가 및 과세표준 계산 특례 ······························································415

제8장 합병 및 분할 등에 관한 특례 419
제1절 합 병 ····················································································································419
Ⅰ. 개요 ··································································································································419
Ⅱ. 합병에 대한 법인세 과세체계 ························································································420
Ⅲ. 합병당사자별 과세 문제 ·································································································422
제2절 분 할 ···················································································································434
Ⅰ. 개요 ·································································································································434
Ⅱ. 분할에 대한 법인세 과세체계 ························································································436
Ⅲ. 분할 당사자별 과세 문제 ·······························································································436
제3절 물적분할, 현물출자, 교환에 대한 과세특례 ·························································440
Ⅰ. 물적분할 시 분할법인에 대한 과세특례 ········································································440
Ⅱ. 현물출자 시 과세특례 ·····································································································444
Ⅲ. 교환으로 인한 자산양도차익 상당액의 손금산입 ··························································446
Ⅳ. 이월결손금 공제 제한 ·····································································································447

제9장 부당행위계산의 부인 448
제1절 부당행위계산의 부인 개념 ···················································································448
Ⅰ. 개요 ·································································································································448
Ⅱ. 부당행위계산 부인의 효력 ······························································································449
Ⅲ. 부당행위계산 부인의 적용요건 ·······················································································450
제2절 시가의 개념과 산정 방법 ·····················································································457
Ⅰ. 시가의 의의 ·····················································································································457
Ⅱ. 시가의 적용 ·····················································································································457
제3절 부당행위 계산부인의 유형 ··················································································460
Ⅰ. 개 요 ······························································································································460
Ⅱ. 고가 매입·저가 양도 ·······································································································462
Ⅲ. 가지급금 인정이자의 계산 ······························································································464

제10장 영리 내국법인의 과세표준과 세액계산 470
제1절 과세표준 ··············································································································470
Ⅰ. 개요 ··································································································································470
Ⅱ. 비과세소득 ·······················································································································471
Ⅲ. 소득공제(유동화전문회사 등에 대한 소득공제) ······································································472
Ⅳ. 이월결손금 ·······················································································································473
제2절 세 율 ···················································································································476
제3절 세액공제 ··············································································································477
Ⅰ. 외국 납부 세액공제 ·········································································································477
Ⅱ. 재해손실에 대한 세액공제 ······························································································482
Ⅲ. 사실과 다른 회계처리로 인한 경정에 따른 세액공제 ··················································484

제11장 신고, 납부 486
제1절 중간예납, 원천징수, 수시부과 ··············································································486
Ⅰ. 중간예납 ··························································································································486
Ⅱ. 내국법인의 이자소득 등에 대한 원천징수 ·····································································488
Ⅲ. 수시부과 ··························································································································496
제2절 과세표준 신고와 자진 납부 등 ·············································································498
Ⅰ. 과세표준의 신고 ··············································································································498
Ⅱ. 자진 납부 ·························································································································502
Ⅲ. 성실신고 확인서 제출 ·····································································································502
Ⅳ. 매입자 발행 계산서 ········································································································503
제3절 과세표준의 결정 및 경정, 징수와 환급, 가산세 ···················································504
Ⅰ. 결정 및 경정 ···················································································································504
Ⅱ. 징수와 환급 ·····················································································································508
Ⅲ. 가산세 ······························································································································509

제12장 법인 과세 신탁재산의 각 사업연도의 소득에 대한 법인세 과세특례 517
제1절 통칙 ·····················································································································517
Ⅰ. 개요 ··································································································································517
Ⅱ. 신탁 소득의 과세 ·············································································································517
Ⅲ. 법인 과세 신탁재산의 설립 및 해산 등 ········································································519
제2절 과세표준과 그 계산 ·····························································································520
Ⅰ. 법인 과세 신탁재산에 대한 소득공제 ············································································520
Ⅱ. 신탁의 합병 및 분할 ·······································································································521
Ⅲ. 수탁자 변경 시 법인 과세 신탁재산의 소득금액 계산 ·················································521
제3절 신고·납부 및 징수 ·······························································································522
Ⅰ. 법인 과세 신탁재산의 신고 및 납부 ·············································································522
Ⅱ. 법인 과세 신탁재산의 원천징수 ·····················································································522

제13장 연결납세제도 523
Ⅰ. 의의 및 효과 ···················································································································523
Ⅱ. 용어정리 ··························································································································523
Ⅲ. 적용대상 ··························································································································523
Ⅳ. 완전 지배 ·························································································································524
Ⅴ. 연결 사업연도 및 납세지 ·······························································································525
Ⅵ. 연결 납세방식의 적용신청 및 승인 ···············································································526
Ⅶ. 연결 납세방식의 취소 및 포기 ······················································································526
Ⅷ. 연결자법인의 추가 및 배제 ····························································································528
Ⅸ. 각 연결 사업연도 소득금액의 계산 ···············································································530
Ⅹ. 각 연결 사업연도 과세표준 등의 계산 ··········································································535
Ⅺ. 연결법인의 산출세액 계산 ······························································································537
Ⅻ. 신고 및 납부 ···················································································································538

제14장 영리 내국법인의 청산소득에 대한 법인세 542
Ⅰ. 개요 ··································································································································542
Ⅱ. 납세의무자 ·······················································································································542
Ⅲ. 청산소득의 과세표준 ·······································································································543
Ⅳ. 청산기간 중에 발생하는 각 사업연도 소득의 처리 ······················································544
Ⅴ. 신고납부 등 ·····················································································································544
Ⅵ. 연대납세의무 ···················································································································545

제15장 토지 등 양도소득에 대한 과세특례 546
Ⅰ. 과세 대상 ·························································································································546
Ⅱ. 양도소득 및 산출세액의 계산 ························································································547
Ⅲ. 양도소득의 귀속 사업연도 ······························································································548
Ⅳ. 외국 법인의 토지 등 양도소득에 대한 과세특례(법법 95의2) ········································549

제16장 비영리법인의 법인세 납세의무 550
Ⅰ. 개요 ··································································································································550
Ⅱ. 구분경리 ···························································································································551
Ⅲ. 비영리 내국법인의 과세특례 ··························································································552

제17장 외국 법인의 법인세 납세의무 556
Ⅰ. 개요 ··································································································································556
Ⅱ. 국내원천소득 ···················································································································556
Ⅲ. 외국 법인의 국내사업장 ··································································································561
Ⅳ. 과세 방법 ·························································································································565
Ⅴ. 신고·납부·결정·경정·징수 ······························································································572
Ⅵ. 외국 법인의 국내사업장에 대한 과세특례(지점세) ·························································573
Ⅶ. 외국법인에 대한 조세조약상 제한세율 적용을 위한 원천징수 절차 특례 ··················576

제18장 해외현지법인등에 대한 자료제출 의무 577
제1절 해외현지법인등에 대한 자료제출 의무신고· 납부 및 징수 ····································577
Ⅰ. 개요 ··································································································································577
Ⅱ. 자료의 보완 및 제출 요구 ······························································································578
제2절 해외 현지법인 등에 대한 자료제출의무 불이행에 대한 과태료 ···························579

제3편 소득세법
제1장 총 칙 583
Ⅰ. 목적 및 정의 ···················································································································583
Ⅱ. 납세의무자 ·······················································································································583
Ⅲ. 납세의무의 범위 ··············································································································590
Ⅳ. 과세소득의 범위 ··············································································································591
Ⅴ. 소득의 구분 ·····················································································································593
Ⅵ. 과세기간 및 납세지 ·········································································································595

제2장 거주자의 종합소득에 대한 납세의무 599
제1절 과세표준의 계산 및 세액계산의 순서 ···································································599
Ⅰ. 과세표준의 계산 ··············································································································599
Ⅱ. 종합소득세액의 계산순서 ································································································601
제2절 금융소득(이자소득 및 배당소득) ···············································································602
Ⅰ. 이자소득 ··························································································································602
Ⅱ. 배당소득 ··························································································································609
Ⅲ. 금융소득 과세 방법 ·········································································································615
제3절 사업소득 ··············································································································617
Ⅰ. 개요 ··································································································································617
Ⅱ. 사업소득의 범위 ··············································································································618
Ⅲ. 비과세 사업소득 ··············································································································620
Ⅳ. 사업소득 금액의 계산 ·····································································································624
Ⅴ. 사업소득의 과세 방법 ·····································································································630
Ⅵ. 소득세법상 사업소득과 법인세법상 각 사업연도 소득의 비교 ····································630
제4절 근로소득 ·············································································································634
Ⅰ. 개요 ··································································································································634
Ⅱ. 근로소득의 종류 ··············································································································635
Ⅲ. 근로소득의 범위 ··············································································································636
Ⅳ. 근로소득금액의 계산 ·······································································································637
Ⅴ. 근로소득에 대한 원천징수 시기 및 과세 방법 ·····························································638
Ⅵ. 근로소득의 수입 시기 ·····································································································639
제5절 연금소득 ·············································································································640
Ⅰ. 개요 ·································································································································640
Ⅱ. 연금소득의 범위 ··············································································································640
Ⅲ. 연금소득 금액의 계산 ·····································································································645
Ⅳ. 연금소득의 귀속시기 및 과세방식 ·················································································646
제6절 기타소득 ·············································································································649
Ⅰ. 개요 ··································································································································649
Ⅱ. 기타소득의 범위 ··············································································································650
Ⅲ. 기타소득금액의 계산 ·······································································································660
Ⅳ. 기타소득의 귀속시기 및 과세 방식 ···············································································662

제3장 소득금액 계산 특례 666
제1절 부당행위계산의 부인 ···························································································666
Ⅰ. 개요 ··································································································································666
Ⅱ. 적용요건 ···························································································································666
Ⅲ. 적용대상 거래 ··················································································································667
Ⅳ. 시가의 계산 ·····················································································································667
Ⅴ. 부인의 효과 ·····················································································································668
제2절 공동사업에 대한 소득금액 계산의 특례 ·······························································669
Ⅰ. 개요 ··································································································································669
Ⅱ. 소득금액 계산 특례 ········································································································669
Ⅲ. 공동사업 합산과세 ··········································································································670
Ⅳ. 공동사업장에 대한 특례 ··································································································671
Ⅴ. 출자 공동사업자의 배당소득에 대한 과세 방법 ····························································672
제3절 결손금 및 이월결손금의 공제 ··············································································674
Ⅰ. 개요 ··································································································································674
Ⅱ. 결손금과 이월결손금의 통산 ··························································································674
제4절 채권 등에 대한 소득금액의 계산 특례 ·································································679
Ⅰ. 개요 ··································································································································679
Ⅱ. 원천징수 특례 ··················································································································679
제5절 기타 소득금액 계산 특례 ·····················································································681
Ⅰ. 비거주자 등과의 거래에 대한 소득금액 계산의 특례 ···················································681
Ⅱ. 상속의 경우 소득금액의 구분 계산 ················································································681
Ⅲ. 중도해지로 인한 이자소득 금액 계산의 특례 ································································681

제4장 종합소득과세표준과 세액의 계산 682
제1절 종합소득공제의 배제 및 공동사업에 대한 소득공제 특례 ····································683
Ⅰ. 종합소득공제의 배제 ·······································································································683
Ⅱ. 공동사업에 대한 소득공제 특례 ·····················································································683
제2절 세액의 계산 ········································································································684
Ⅰ. 세율 ··································································································································684
Ⅱ. 세액계산 특례 ·················································································································684
Ⅲ. 세액공제 ··························································································································688
Ⅳ. 세액의 감면 ·····················································································································705
Ⅴ. 세액감면 및 세액공제 시 적용순위 등 ··········································································706
Ⅵ. 세액감면액 및 세액공제액의 산출세액 초과 시의 적용 방법 등 ·································706

제5장 신고, 납부 707
제1절 과세기간 중 신고, 납부, 결정, 징수 ······································································707
Ⅰ. 중간예납 ···························································································································707
Ⅱ. 부동산매매업자의 토지 등 매매차익 예정신고와 납부 ·················································709
Ⅲ. 원천징수 ····························································································································711
Ⅳ. 수시부과결정 ···················································································································720
제2절 확정신고 납부 등 ·································································································722
Ⅰ. 종합소득과세표준 확정신고 ····························································································722
Ⅱ. 납부 및 추가신고 ············································································································726
Ⅲ. 성실신고 확인서 제출 ·····································································································728
Ⅳ. 사업장현황신고 ················································································································729
Ⅴ. 매입자 발행 계산서 ·········································································································731
제3절 결정과 경정 ·········································································································732
Ⅰ. 개요 ··································································································································732
Ⅱ. 결정과 경정의 사유 ·········································································································732
Ⅲ. 결정과 경정의 방법 ·········································································································733
제4절 세액의 징수와 환급 ·····························································································737
Ⅰ. 세액의 징수 ·····················································································································737
Ⅱ. 환급 및 충당 ···················································································································738
Ⅲ. 소액부징수 ·······················································································································738
제5절 가산세 ·················································································································739
Ⅰ. 가산세 종류 및 적용 사유 ······························································································739
Ⅱ. 가산세의 중복 적용 배제 ································································································749
Ⅲ. 가산세의 한도 ··················································································································749

제6장 퇴직소득세 750
Ⅰ. 개요 ··································································································································750
Ⅱ. 퇴직소득의 범위 및 현실적인 퇴직의 범위 ···································································751
Ⅲ. 퇴직소득세의 계산 ··········································································································753
Ⅳ. 과세 방법 및 수입 시기, 확정신고 ················································································756

제7장 거주자의 금융투자소득에 대한 납세의무 758
제1절 총칙 ·····················································································································758
Ⅰ. 개요 ··································································································································758
Ⅱ. 정의 ··································································································································758
Ⅲ. 금융투자소득의 범위 ·······································································································761
제2절 금융투자소득 비과세 및 수입시기 ········································································762
Ⅰ. 금융투자소득 비과세 ·······································································································762
Ⅱ. 금융투자소득 수입 시기 ·································································································762
제3절 금융투자소득 소득금액 계산 ················································································763
Ⅰ. 개요 ··································································································································763
Ⅱ. 금융투자 소득금액의 계산 순서 ·····················································································763
Ⅲ. 금융투자 소득금액의 계산 ······························································································764
Ⅳ. 금융투자 소득금액의 계산 특례 ·····················································································774
제4절 금융투자소득 과세표준과 세액계산 ·····································································776
Ⅰ. 금융투자소득 과세표준 ···································································································776
Ⅱ. 금융투자소득 세액계산 ····································································································777
제5절 금융투자소득 과세표준과 세액계산 ······································································779
Ⅰ. 금융투자소득 과세표준 예정신고 및 납부 ·····································································779
Ⅱ. 금융투자소득 과세표준 확정신고 및 납부 ·····································································780
Ⅲ. 금융투자소득에 대한 원천징수 등 ··················································································781
제6절 금융투자소득에 대한 결정ㆍ경정과 징수 및 환급등 ············································783
Ⅰ. 금융투자소득에 과세표준과 세액의 결정ㆍ경정 ····························································783
Ⅱ. 징수 및 환급 등 ··············································································································784

제8장 양도소득세 786
제1절 통 칙 ···················································································································786
Ⅰ. 정의 ··································································································································786
Ⅱ. 양도의 범위 및 양도소득의 귀속자 ···············································································789
제2절 양도소득의 범위 ··································································································795
Ⅰ. 부동산 및 그에 관한 권리 ······························································································795
Ⅱ. 주식 및 출자지분 ············································································································796
Ⅲ. 기타자산 ··························································································································800
Ⅳ. 파생상품 등의 거래 또는 행위로 발생하는 소득 ··························································802
Ⅴ. 신탁 수익권의 양도로 발생하는 소득 ············································································803
제3절 양도 또는 취득의 시기 ························································································804
Ⅰ. 총설 ·································································································································804
Ⅱ. 상황별 자산의 양도 및 취득시기(소령 162) ····································································804
제4절 양도소득 비과세 등 ·····························································································809
Ⅰ. 개요 ··································································································································809
Ⅱ. 파산선고에 의한 처분으로 발생하는 소득의 비과세(소법 89 ① 1) ································810
Ⅲ. 비과세되는 농지의 교환 또는 분합(소법 89 ① 2) ··························································810
Ⅳ. 1세대 1주택 비과세 ·········································································································812
Ⅴ. 직전 거주주택 보유주택 등의 양도소득금액 비과세 ····················································823
Ⅵ. 양도소득세 비과세 또는 감면의 배제 등 ······································································824
제5절 양도소득 금액의 계산 ··························································································825
Ⅰ. 개요 ··································································································································825
Ⅱ. 양도가액 및 취득가액 등의 산정 ···················································································825
Ⅲ. 기준시가의 산정 ··············································································································836
Ⅳ. 장기보유 특별공제 ··········································································································839
Ⅴ. 구분계산 및 결손금의 통산 ····························································································842
Ⅵ. 양도차익 및 양도소득 산정의 특례 ···············································································843
제6절 과세표준 및 세액의 계산(중과세 포함) ····································································851
Ⅰ. 과세표준의 계산 ··············································································································851
Ⅱ. 세액의 계산 ·····················································································································852
Ⅲ. 중과세 ······························································································································855
제7절 신고, 납부 ···········································································································859
Ⅰ. 양도소득과세표준 예정신고 및 재외국민과 외국인의 부동산등양도신고확인서의 제출 859
Ⅱ. 양도소득과세표준 확정신고 ····························································································860
Ⅲ. 추가 신고납부 특례 ·········································································································861
Ⅳ. 양도소득과세표준과 세액의 결정·경정 및 통지 ····························································862
Ⅴ. 양도소득세의 징수 및 환급 ····························································································863
Ⅵ. 주식 등에 대한 장부의 비치 ․기록의무 및 기장 불성실가산세 ··································864
Ⅶ. 감정가액 또는 환산취득가액 적용에 따른 가산세 ························································864
제8절 국외자산 양도에 따른 양도소득세 ·······································································865
Ⅰ. 국외자산 양도소득의 범위 ······························································································865
Ⅱ. 국외자산의 양도가액 및 필요경비등 ··············································································866
Ⅲ. 국외자산의 산출세액 ·······································································································867
제9절 거주자의 출국 시 국내 주식 등에 대한 과세특례 ·················································868
Ⅰ. 거주자의 출국 시 납세의무 ····························································································868
Ⅱ. 국외전출자 국내주식 등에 대한 과세표준의 계산 ························································868
Ⅲ. 국외전출자 국내주식 등에 대한 세율과 산출세액 ························································869
Ⅳ. 국외전출자 국내주식 등에 대한 신고ㆍ납부 및 가산세 등 ·········································870

제9장 비거주자의 납세의무 873
제1절 통 칙 ····················································································································873
Ⅰ. 비거주자의 국내원천소득 ································································································873
Ⅱ. 비거주자의 국내사업장 ···································································································878
제2절 비거주자에 대한 과세방법 ···················································································881
Ⅰ. 개요 ··································································································································881
Ⅱ. 비거주자 종합과세 ·········································································································881
Ⅲ. 비거주자 분리과세 ··········································································································883

제4편 상속세 및 증여세법
제1장 상속세 893
제1절 상속과 증여의 개념정립 ·······················································································893
제2절 상속 및 상속세의 기초개념 ·················································································894
Ⅰ. 상속세의 의의 및 취지 ···································································································894
Ⅱ. 상속세의 과세원인 ··········································································································894
Ⅲ. 상속순위 및 상속분 ········································································································895
Ⅳ. 상속의 승인 및 포기 ·······································································································898
Ⅴ. 상속세 과세방식 ··············································································································898
제3절 총 칙 ··················································································································900
Ⅰ. 목적 ·································································································································900
Ⅱ. 정의 ·································································································································900
Ⅲ. 과세대상 ··························································································································903
Ⅳ. 상속세 납부의무 및 납세자 ····························································································903
제4절 상속세 과세가액의 계산 ······················································································908
Ⅰ. 계산구조 ··························································································································908
Ⅱ. 총 상속 재산가액 ············································································································908
Ⅲ. 비과세 상속재산가액 ·······································································································915
Ⅳ. 과세가액불산입액 ·············································································································916
Ⅴ. 상속재산의 가액에서 빼는 공과금 등 ············································································918
Ⅵ. 합산대상 사전증여재산 가액 ··························································································923
제5절 상속세 과세표준 계산 ··························································································925
Ⅰ. 개요 ··································································································································925
Ⅱ. 인적공제 ···························································································································925
Ⅲ. 물적공제 ··························································································································929
Ⅳ. 감정평가수수료 공제 ·······································································································942
Ⅴ. 공제적용의 한도 ··············································································································942
제6절 상속세 산출세액 및 납부세액의 계산 ··································································943
Ⅰ. 개요 ··································································································································943
Ⅱ. 산출세액의 계산 ··············································································································944
Ⅲ. 납부세액의 계산 ··············································································································944

제2장 증여세 947
제1절 총 칙 ····················································································································947
Ⅰ. 증여의 의의 ·····················································································································947
Ⅱ. 증여세의 의의 ··················································································································947
Ⅲ. 증여세 과세대상 ··············································································································947
Ⅳ. 증여세 납부의무 및 납세자 ····························································································954
Ⅴ. 증여재산의 취득시기 ·······································································································959
제2절 증여재산 가액 ·····································································································960
Ⅰ. 증여재산 가액 계산의 일반원칙 ·····················································································960
Ⅱ. 증여재산의 범위 ··············································································································961
Ⅲ. 증여로 보는 예시적 규정 ·······························································································962
제3절 증여추정 및 증여의제 ·························································································998
Ⅰ. 증여추정 ··························································································································998
Ⅱ. 명의신탁재산의 증여 의제 ····························································································1003
Ⅲ. 특수관계법인과의 거래를 통한 이익의 증여 의제 ·······················································1013
Ⅳ. 특수관계법인으로부터 제공받은 사업기회로 발생한 이익의 증여 의제 ····················1020
Ⅴ. 특정법인과의 거래를 통한 이익의 증여 의제 ······························································1022
제4절 증여세 과세가액 계산 ························································································1026
Ⅰ. 개요 ································································································································1026
Ⅱ. 과세가액불산입 등 ·········································································································1026
Ⅲ. 비과세되는 증여재산 ·····································································································1029
Ⅳ. 부담부 증여시 채무인수액 ····························································································1030
Ⅴ. 동일인으로부터 10년 이내에 받은 증여재산(1천만원 이상) ···········································1031
제5절 과세표준 및 납부세액의 계산 ············································································1033
Ⅰ. 과세표준 ·························································································································1033
Ⅱ. 납부세액 ·························································································································1034

제3장 신고납부 및 경정결정 1038
제1절 상속재산등의 소재지 및 과세관할 ······································································1038
Ⅰ. 상속재산 등의 소재지 ···································································································1038
Ⅱ. 과세관할 ·························································································································1039
제2절 과세표준 신고 ···································································································1040
Ⅰ. 상속세 과세표준 신고의무자 및 신고기한 ···································································1040
Ⅱ. 증여세 과세표준 신고 의무자 및 신고기한 ·································································1040
제3절 납 부 ··················································································································1041
Ⅰ. 자진납부 ·························································································································1041
Ⅱ. 분납 ································································································································1041
Ⅲ. 연부연납 ·························································································································1041
Ⅳ. 물납 ································································································································1045
Ⅴ. 가업상속에 대한 상속세의 납부유예 ············································································1049
Ⅵ. 지정문화재 등에 대한 상속세의 징수유예 ···································································1051
제4절 결정과 경정 ·······································································································1052
Ⅰ. 결정 ································································································································1052
Ⅱ. 경정 등의 청구 특례 ·····································································································1054

제4장 공익법인에 대한 과세특례 1055
Ⅰ. 서설 ································································································································1055
Ⅱ. 과세가액불산입 ··············································································································1055
Ⅲ. 공익법인 등이 출연받은 재산의 사후관리 ···································································1058

제5장 상속, 증여재산의 평가 1072
제1절 재산평가의 기본원칙 ··························································································1072
Ⅰ. 시가평가 ·························································································································1072
Ⅱ. 보충적평가 ·····················································································································1074
제2절 보충적 평가방법 ································································································1075
Ⅰ. 개요 ································································································································1075
Ⅱ. 부동산 등의 평가 ··········································································································1076
Ⅲ. 부동산 권리등에 대한 평가 ··························································································1077
Ⅳ. 유가증권 등의 평가 ·······································································································1080
Ⅴ. 무체재산권의 평가 ·········································································································1090
Ⅵ. 그 밖의 조건부 권리 등의 평가 ···················································································1092
Ⅶ. 신탁의 이익을 받을 권리의 평가 ·················································································1093
Ⅷ. 정기금을 받을 권리의 평가 ··························································································1094
Ⅸ. 저당권 등이 설정된 재산 평가의 특례 ········································································1095
Ⅹ. 국외 재산에 대한 평가 ·································································································1096