2023 원포인트 세법학

제 1 부
제1편 국세기본법
제1장 총 칙 5
제1절 국세기본법 통칙 ······································································································5
Ⅰ. 기한(22년 기출) ·················································································································5
제2절 서류의 송달(04년 기출) ·····························································································6
Ⅰ. 서류의 송달 장소와 송달받아야 할 자 ··············································································6
Ⅱ. 서류송달의 방법 ················································································································7
Ⅲ. 송달의 효력 발생 ················································································································9
Ⅳ. 송달의 법률효력 ················································································································10
제3절 인 격(11년 기출) ·······································································································10
Ⅰ. 세법에서 보는 법인으로 보는 단체 ··················································································10
Ⅱ. 국세기본법상 규정 ·············································································································10
Ⅲ. 각 세법상 규정 ················································································································12
제2장 조세이론 13
제1절 헌법에 보장된 내용 ································································································14
Ⅰ. 조세법률주의 ····················································································································14
Ⅱ. 조세평등주의(08년 기출) ···································································································16
제2절 국세기본법에 규정된 내용 ······················································································17
Ⅰ. 국세 부과의 원칙 ·············································································································17
Ⅱ. 세법 적용의 원칙 ··············································································································20
제3장 조세법률관계의 변동 23
제1절 납세의무의 성립 ····································································································23
Ⅰ. 서 설 ·······························································································································23
Ⅱ. 과세요건 ·························································································································23
Ⅲ. 국세기본법상의 납세의무 성립 시기 ················································································23
제2절 납세의무의 확정 ····································································································25
Ⅰ. 서 설 ·······························································································································25
Ⅱ. 정부 부과 과세제도 ··········································································································25
Ⅲ. 신고납세제도 ···················································································································25
Ⅳ. 납세의무의 성립과 동시에 확정되는 것 ··········································································26
제3절 확정된 납세의무의 변경 ························································································26
Ⅰ. 개요 ································································································································26
Ⅱ. 수정신고제도 ···················································································································26
Ⅲ. 경정청구제도(09, 16년 기출) ·····························································································27
Ⅳ. 당초 처분과 경정처분과의 관계 ·······················································································30
제4절 기한후 신고·납부제도와 추가자진 납부제도(05년 기출) ···········································32
Ⅰ. 개 요 ······························································································································32
Ⅱ. 기한 후 신고 ···················································································································32
Ⅲ. 기한 후 납부 ···················································································································33
제5절 가산세 및 국세의 환급 ··························································································33
Ⅰ. 가산세(05, 18년 기출) ·······································································································33
Ⅱ. 국세환급금과 국세환급가산금 ···························································································38
제6절 납세의무의 소멸 ····································································································43
Ⅰ. 개요 ·······························································································································43
Ⅱ. 국세부과의 제척기간 만료와 국세징수권의 소멸시효 완성(13, 19년 기출) ······················43
제4장 조세채권의 보전 49
제1절 납세의무의 확장관련 제도 ·····················································································49
Ⅰ. 연대납세의무 ···················································································································49
Ⅱ. 납세의무의 승계 ················································································································51
Ⅲ. 제2차 납세의무 ·················································································································53
Ⅳ. 양도담보권자의 물적 납세의무(06, 10년 기출) ··································································57
제2절 납세의무확장 외 조세채권보전제도 ·······································································58
Ⅰ. 국세 우선의 원칙(02, 06, 10년 기출) ·················································································58
제5장 납세자권리 64
제1절 납세자 권리헌장의 제정 및 교부 ············································································64
제2절 납세자 권리보호에 관한 사항(13,14,15,17,21년 기출) ·················································64
제3절 과세전 적부심사(15년 기출) ······················································································71
Ⅰ. 의의 ································································································································71
Ⅱ. 과세예고통지 ···················································································································71
Ⅲ. 과세 전 적부심사 청구 ······································································································71
Ⅳ. 청구효과 ·························································································································72
제6장 심사와 심판(조세불복제도) 73
제1절 조세불복제도의 개념 ······························································································73
Ⅰ. 의의 ································································································································73
Ⅱ. 종류 ································································································································74
Ⅲ. 심사청구, 심판청구의 기능 및 취지 ················································································74
제2절 조세불복제도의 일반사항 ······················································································76
Ⅰ. 불복청구 대상(22년 기출) ·································································································76
Ⅱ. 불복청구인 ······················································································································76
Ⅲ. 불복청구 등이 집행에 미치는 효력(집행 부정지의 원칙) ····················································77
Ⅳ. 대리인 및 국선대리인 ·······································································································78
Ⅴ. 불복 방법의 통지 ··············································································································79
Ⅵ. 청구 기간 ························································································································79
Ⅶ. 불복 청구에 대한 심리 ·····································································································80
Ⅷ. 결정의 종류와 효력 및 결정의 경정 ················································································81
Ⅸ. 심리절차 ·························································································································82
Ⅹ. 내용 심리상 특징 ··············································································································83
Ⅺ. 항고소송 제기사건의 통지 ································································································83
제7장 보 칙 84
제1절 탈세제보 포상금의 지급 ·························································································84
Ⅰ. 포상금 지급요건 및 지급 금액 ························································································84

제2편 법인세법
제1장 총 칙 89
제1절 법인세 납세의무 ····································································································89
Ⅰ. 법인의 납세의무자 ············································································································89
Ⅱ. 법인세 과세대상 소득의 종류 ··························································································89
Ⅲ. 법인별 납세의무의 범위 ···································································································90
Ⅳ. 신탁 소득에 대한 실질과세 ······························································································91
제2절 법인 원천소득에 대한 이중과세조정(02,04년 기출) ··················································92
Ⅰ. 개요 ································································································································92
Ⅱ. 법인단계 이중과세 조정방법 ····························································································92
Ⅲ. 주주단계 이중과세 조정방법 ····························································································92
Ⅳ. 국외원천소득에 관한 이중과세 조정 방법 ·······································································92
제2장 각 사업연도 소득 93
제1절 세무조정 ················································································································93
Ⅰ. 개요 ·······························································································································93
Ⅱ. 결산조정 ·························································································································94
Ⅲ. 신고조정사항 ···················································································································94
Ⅳ. 결산조정사항과 신고조정사항의 비교 ··············································································95
제2절 소득처분(05,09,17,22년 기출) ···················································································95
Ⅰ. 개요 ································································································································95
Ⅱ. 소득처분의 주체, 시기, 대상 ···························································································96
Ⅲ. 소득처분의 유형 ················································································································96
Ⅳ. 소득처분에 대한 사후관리 ······························································································100
제3장 익금, 익금불산입 102
제1절 익금의 개념 및 범위 ·····························································································102
Ⅰ. 익금의 의의 ···················································································································102
Ⅱ. 수익의 범위 ···················································································································102
Ⅲ. 익금산입의 특례 ··············································································································104
제2절 익금불산입 ··········································································································104
Ⅰ. 자본거래로 인한 수익의 익금불산입 ··············································································104
Ⅱ. 평가이익 등의 익금불산입 ······························································································104
Ⅲ. 외국 자회사 수입 배당금액의 익금불산입 ·····································································105
Ⅳ. 일반법인의 수입배당금액의 익금불산입 ·········································································106
제3절 의제배당(05,11년 기출) ···························································································107
Ⅰ. 개요 ·····························································································································107
Ⅱ. 의제배당의 유형 ··············································································································107
제4장 손금, 손금불산입 110
제1절 개 요 ····················································································································110
Ⅰ. 자본 또는 출자의 환급 ····································································································110
Ⅱ. 잉여금의 처분 ················································································································110
Ⅲ. 법에서 규정하는 것 ·········································································································110
제2절 손 금 ·····················································································································111
Ⅰ. 개요 ······························································································································111
Ⅱ. 손금의 범위 ···················································································································111
제3절 손금불산입의 범위(06,21년 기출) ············································································112
Ⅰ. 개요 ·····························································································································112
Ⅱ. 기부금의 손금불산입 ········································································································112
Ⅲ. 접대비 ···························································································································114
Ⅳ. 손비의 구분 ···················································································································115
Ⅴ. 과다경비 등의 손금불산입 ·······························································································116
Ⅵ. 업무와 관련 없는 자산(비용)의 손금불산입 ····································································118
Ⅶ. 업무용 승용차 관련 비용의 손금불산입 등 특례 ···························································119
Ⅷ. 지급이자의 손금불산입 ····································································································120
Ⅸ. 징벌적 목적의 손해배상금 등에 대한 손금불산입 ·························································123
제5장 준비금, 충당금의 손금산입 124
제1절 준비금 및 충당금의 의의 ······················································································124
제2절 준비금의 손금산입 ·······························································································124
제3절 대손충당금의 손금산입 ························································································126
Ⅰ. 대손금(08,11,12,22년 기출) ·····························································································126
Ⅱ. 대손충당금 ····················································································································129
제4절 일시상각충당금 및 압축기장 충당금의 손금산입 ··················································130
Ⅰ. 개요 ·····························································································································130
Ⅱ. 국고보조금, 공사부담금, 보험차익의 손금산입 비교 ····················································130
제6장 손익의 귀속시기 등 131
Ⅰ. 개요 ·····························································································································131
Ⅱ. 손익의 귀속 사업연도의 적용원칙(10, 19년 기출) ····························································131
Ⅲ. 거래유형별 손익 귀속시기 ······························································································132
Ⅳ. 기업회계기준과 관행의 적용 ···························································································134
제7장 합병 및 분할 등에 관한 특례 135
제1절 합 병(07년 기출) ·····································································································135
Ⅰ. 개요 ·····························································································································135
Ⅱ. 합병에 대한 법인세 과세체계 ·························································································136
Ⅲ. 합병 당사자별 과세문제 ··································································································136
제2절 분 할 ···················································································································142
Ⅰ. 개요 ·····························································································································142
Ⅱ. 분할에 대한 법인세 과세체계 ·························································································143
Ⅲ. 분할 당사자별 과세문제 ··································································································143
제3절 물적분할, 현물출자, 교환에 대한 과세특례 ··························································145
Ⅰ. 물적분할 시 분할법인에 대한 과세특례 ·········································································145
Ⅱ. 현물출자 시 과세특례 ·····································································································146
Ⅲ. 교환으로 인한 자산양도차익 상당액의 손금산입 ··························································148
제8장 부당행위계산의 부인 149
제1절 부당행위계산의 부인 개념(18년 기출) ·····································································149
Ⅰ. 개요 ·····························································································································149
Ⅱ. 부당행위계산 부인의 효력 ······························································································149
Ⅲ. 부당행위계산 부인의 적용 요건 ·····················································································150
제2절 시가의 개념과 산정방법 ·······················································································151
Ⅰ. 시가의 의의 ···················································································································151
Ⅱ. 시가의 적용 ···················································································································151
제3절 부당행위 계산부인의 유형 ···················································································153
Ⅰ. 개요(예시규정) ···············································································································153
Ⅱ. 고가매입·저가양도 ···········································································································154
Ⅲ. 가지급금 인정이자의 계산(08년 기출) ··············································································154
제9장 영리내국법인의 과세표준과 세액계산 157
제1절 과세표준 ···············································································································157
Ⅰ. 개요 ·····························································································································157
Ⅱ. 비과세소득 ····················································································································157
Ⅲ. 소득공제(유동화전문회사 등에 대한 소득공제) ·····························································158
Ⅳ. 이월결손금(01년 기출) ····································································································159
제2절 세 율 ····················································································································161
제3절 세액공제 ··············································································································162
Ⅰ. 외국납부세액공제 ··········································································································162
Ⅱ. 재해손실에 대한 세액공제 ······························································································164
Ⅲ. 사실과 다른 회계처리로 인한 경정에 따른 세액공제(17년 기출) ···································165
제10장 신고, 납부 166
제1절 중간예납, 원천징수 ······························································································166
Ⅰ. 중간예납 ·······················································································································166
Ⅱ. 내국법인의 이자소득 등에 대한 원천징수 ·····································································166
제2절 과세표준 신고와 자진납부등 ················································································167
Ⅰ. 과세표준의 신고 ··············································································································167
Ⅱ. 자진 납부 ······················································································································168
Ⅲ. 성실신고 확인서 제출 ·····································································································168
제3절 과세표준의 결정 및 경정, 징수와 환급, 가산세 ····················································169
Ⅰ. 결정 및 경정(20년 기출) ·································································································169
Ⅱ. 징수와 환급 ···················································································································171
제11장 법인과세 신탁재산의 각 사업연도의 소득에 대한 법인세 과세특례 173
제1절 통칙 ·····················································································································173
Ⅰ. 개요 ······························································································································173
Ⅱ. 신탁 과세 이론 ··············································································································173
Ⅲ. 조문의 해석 및 적용 ·······································································································174
Ⅳ. 법인과세 신탁재산의 설립 및 해산 등 ··········································································175
제2절 과세표준과 그 계산 ······························································································176
Ⅰ. 법인과세 신탁재산에 대한 소득공제 ··············································································176
Ⅱ. 신탁의 합병 및 분할 ·······································································································176
Ⅲ. 수탁자 변경 시 법인과세 신탁재산의 소득금액 계산 ···················································176
제3절 신고·납부 및 징수 ································································································177
Ⅰ. 법인과세 신탁재산의 신고 및 납부 ················································································177
Ⅱ. 법인과세 신탁재산의 원천징수 ·······················································································177
제12장 연결납세제도 178
Ⅰ. 의의 및 효과 ·················································································································178
Ⅱ. 적용대상 ·······················································································································178
Ⅲ. 완전지배 ·······················································································································178
Ⅳ. 연결납세방식의 적용신청 및 승인 ··················································································179
Ⅴ. 연결납세방식의 취소 및 포기 ·························································································179
Ⅵ. 연결자법인의 추가 및 배제 ····························································································180
Ⅶ. 신고 및 납부 ·················································································································181
제13장 영리내국법인의 청산소득에 대한 법인세 182
Ⅰ. 개요 ·····························································································································182
Ⅱ. 납세의무자 ····················································································································182
Ⅲ. 청산기간 중에 발생하는 각 사업연도 소득의 처리 ·······················································182
Ⅳ. 신고 ·····························································································································183
Ⅴ. 연대납세의무 ·················································································································183
제14장 비영리법인의 법인세 납세의무 184
Ⅰ. 개요(16년 기출) ·············································································································184
Ⅱ. 비영리 내국법인의 과세특례 ···························································································185
제15장 외국법인의 법인세 납세의무 187
Ⅰ. 개요 ·····························································································································187
Ⅱ. 국내원천소득 ·················································································································187
Ⅲ. 외국법인의 국내사업장(20년 기출) ···················································································190
Ⅳ. 과세방법 ·······················································································································193
Ⅴ. 외국법인의 국내사업장에 대한 과세특례(지점세)(04년 기출) ···········································195
Ⅵ. 외국법인에 대한 조세조약상 제한세율 적용을 위한 원천징수 절차 특례 ···················196

제3편 소득세법
제1장 총 칙 199
Ⅰ. 목적 및 정의 ················································································································199
Ⅱ. 납세의무자(03년 기출) ····································································································199
Ⅲ. 납세의무의 범위 ··············································································································202
Ⅳ. 과세소득의 범위 ··············································································································203
Ⅴ. 소득의 구분 ··················································································································203
제2장 거주자의 종합소득에 대한 납세의무 205
제1절 과세표준의 계산 및 세액계산의 순서 ···································································205
Ⅰ. 과세표준의 계산 ··············································································································205
제2절 금융소득(이자소득 및 배당소득) ···············································································206
Ⅰ. 이자소득 ·······················································································································206
Ⅱ. 배당소득 ·······················································································································209
Ⅲ. 금융소득 과세방법(22년 기출) ··························································································212
제3절 사업소득(20년 기출) ·······························································································213
Ⅰ. 개요 ·····························································································································213
Ⅱ. 사업소득의 범위 ··············································································································213
Ⅲ. 비과세 사업소득 ··············································································································215
Ⅳ. 사업소득 금액의 계산 ·····································································································217
Ⅴ. 사업소득의 과세 방법 ·····································································································218
제4절 근로소득(10년 기출) ·······························································································219
Ⅰ. 개요 ·····························································································································219
Ⅱ. 근로소득의 종류 ··············································································································219
Ⅲ. 근로소득의 범위 ··············································································································220
Ⅳ. 근로소득금액의 계산 ·······································································································220
Ⅴ. 근로소득에 대한 원천징수시기 및 과세방법 ··································································221
Ⅵ. 근로소득의 수입시기 ·······································································································222
제5절 연금소득(13년 기출) ······························································································224
Ⅰ. 개요 ·····························································································································224
Ⅱ. 연금소득의 범위 ··············································································································224
Ⅲ. 연금소득의 귀속시기 및 과세방식 ·················································································227
제6절 기타소득(16,18,19년 기출) ·······················································································227
Ⅰ. 개요 ·····························································································································227
Ⅱ. 기타소득의 범위 ··············································································································228
Ⅲ. 기타소득금액의 계산 ·······································································································231
Ⅳ. 기타소득의 귀속시기 및 과세방식 ·················································································232
제3장 소득금액 계산특례 234
제1절 부당행위계산의 부인 ···························································································234
Ⅰ. 개요 ·····························································································································234
Ⅱ. 적용요건 ·······················································································································234
Ⅲ. 적용대상 거래 ·················································································································234
Ⅳ. 시가의 계산 ·················································································································235
Ⅴ. 부인의 효과 ··················································································································235
제2절 공동사업에 대한 소득금액 계산의 특례(08,11,17,20년 기출) ····································236
Ⅰ. 개요 ·····························································································································236
Ⅱ. 소득금액 계산 특례 ········································································································236
Ⅲ. 공동사업 합산과세 ··········································································································236
Ⅳ. 출자 공동사업자의 배당소득에 대한 과세 방법 ····························································237
제3절 결손금 및 이월결손금의 공제(07년 기출) ·······························································238
Ⅰ. 개요 ·····························································································································238
Ⅱ. 결손금과 이월결손금의 통산 ··························································································238
제4절 기타 소득금액 계산 특례 ·····················································································241
Ⅰ. 비거주자 등과의 거래에 대한 소득금액 계산의 특례 ···················································241
Ⅱ. 상속의 경우의 소득금액의 구분 계산 ············································································241
Ⅲ. 중도해지로 인한 이자소득 금액 계산의 특례 ································································241
제4장 종합소득 과세표준과 세액의 계산 242
제1절 종합소득공제의 배제 및 공동사업에 대한 소득공제 특례 ·····································242
Ⅰ. 종합소득공제의 배제 ·······································································································242
제2절 세액의 계산 ·········································································································243
Ⅰ. 세율 ·····························································································································243
Ⅱ. 세액계산 특례 ·················································································································243
Ⅲ. 세액공제 ·······················································································································244
제5장 신고, 납부 248
제1절 과세기간 중 신고, 납부, 결정, 징수 ·····································································248
Ⅰ. 중간예납 ·····················································································································248
Ⅱ. 부동산매매업자의 토지 등 매매차익 예정신고와 납부 ·················································248
Ⅲ. 원천징수(06년 기출) ·······································································································249
제2절 확정신고납부등 ···································································································253
Ⅰ. 종합소득 과세표준확정신고 ····························································································253
Ⅱ. 납부 및 추가신고 ············································································································253
Ⅲ. 성실신고 확인서 제출 ·····································································································254
Ⅳ. 사업장현황신고 ··············································································································254
제3절 결정과 경정(13, 21년 기출) ····················································································255
Ⅰ. 개요 ·····························································································································255
Ⅱ. 결정과 경정의 사유 ·········································································································255
Ⅲ. 결정과 경정의 방법 ········································································································256
제6장 퇴직소득세 258
Ⅰ. 개요 ·····························································································································258
Ⅱ. 퇴직소득의 범위 및 현실적인 퇴직의 범위 ···································································258
Ⅲ. 퇴직소득 과세표준의 계산 ······························································································259
Ⅳ. 과세방법 및 수입시기, 확정신고 ···················································································259
제7장 양도소득세 260
제1절 통 칙(08년 기출) ····································································································260
Ⅰ. 정의 ·····························································································································260
Ⅱ. 양도의 범위 ··················································································································261
제2절 양도소득의 범위 ··································································································263
Ⅰ. 부동산 및 그에 관한 권리 ······························································································263
Ⅱ. 주식 및 출자지분 ············································································································264
Ⅲ. 기타자산 ·······················································································································265
Ⅳ. 파생상품 등의 거래 또는 행위로 발생하는 소득 ··························································266
Ⅴ. 신탁 수익권의 양도로 발생하는 소득 ············································································266
제3절 양도 또는 취득의 시기 ·························································································267
Ⅰ. 원칙 ·····························································································································267
Ⅱ. 상황별 자산의 양도 및 취득시기(소령 162) ····································································267
제4절 양도소득 비과세등 ······························································································268
Ⅰ. 개요 ·····························································································································268
Ⅱ. 1세대 1주택 비과세(15년 기출) ······················································································268
Ⅲ. 양도소득세 비과세 또는 감면의 배제 등 ······································································273
제5절 양도소득 금액의 계산 ··························································································273
Ⅰ. 개요 ·····························································································································273
Ⅱ. 양도가액 및 취득가액 등의 산정 ···················································································273
Ⅲ. 장기보유 특별공제 ··········································································································278
Ⅳ. 양도차익 및 양도소득 산정의 특례 ···············································································279
제6절 과세표준 및 세액의 계산(중과세 포함) ···································································282
Ⅰ. 과세표준의 계산 ··············································································································282
Ⅱ. 세액의 계산 ··················································································································283
Ⅲ. 중과세 ··························································································································284
제7절 신고, 납부 ··········································································································285
Ⅰ. 양도소득과세표준 예정신고 ····························································································285
Ⅱ. 양도소득과세표준 확정신고 ····························································································285
제8절 국외자산 양도에 따른 양도소득세(04년 기출) ························································286
Ⅰ. 국외자산 양도소득의 범위 ······························································································286
Ⅱ. 국외 자산의 양도가액 및 필요경비 등 ··········································································287
Ⅲ. 국외자산의 산출세액 ·······································································································287
제9절 거주자의 출국 시 국내 주식 등에 대한 과세특례 ·················································288
Ⅰ. 거주자의 출국 시 납세의무 ····························································································288
Ⅱ. 국외전출자 국내주식 등에 대한 과세표준의 계산 ························································288
Ⅲ. 국외 전출자 국내 주식 등에 대한 세율과 산출세액 ····················································289
Ⅳ. 국외전출자 국내주식 등에 대한 신고·납부등 ·······························································290
제8장 비거주자의 납세의무 292
제1절 통 칙 ···················································································································292
Ⅰ. 비거주자의 국내원천소득 ································································································292
Ⅱ. 비거주자의 국내사업장 ···································································································297
제2절 비거주자에 대한 과세방법 ···················································································299
Ⅰ. 개요 ·····························································································································299
Ⅱ. 비거주자 종합과세 ········································································································299
Ⅲ. 비거주자 분리과세 ··········································································································300

제4편 상속세 및 증여세법
제1장 상속세 305
제1절 상속과 증여의 개념정립 ······················································································305
제2절 상속 및 상속세의 기초개념 ·················································································306
Ⅰ. 상속세의 의의 및 취지 ···································································································306
Ⅱ. 상속세의 과세원인 ··········································································································306
Ⅲ. 상속순위 및 상속분 ········································································································307
Ⅳ. 상속의 승인 및 포기 ······································································································308
Ⅴ. 상속세 과세방식(22년 기출) ·····························································································309
제3절 총 칙 ···················································································································309
Ⅰ. 정의 ·····························································································································309
Ⅱ. 과세대상 ·······················································································································311
Ⅲ. 상속세 납부의무 및 납세자(19년 기출) ·············································································311
제4절 상속세 과세가액의 계산 ·······················································································312
Ⅰ. 계산구조 ·······················································································································312
Ⅱ. 총 상속 재산가액 ············································································································313
Ⅲ. 비과세 상속재산가액 ·······································································································315
Ⅳ. 상속재산의 가액에서 빼는 공과금 등 ············································································316
Ⅴ. 합산대상 사전증여재산가액(13,22년 기출) ········································································318
제5절 상속세 과세표준 계산 ··························································································319
Ⅰ. 개요 ·····························································································································319
Ⅱ. 인적공제 ·······················································································································319
Ⅲ. 물적공제 ·······················································································································321
Ⅳ. 감정평가수수료 공제 ·······································································································326
Ⅴ. 공제적용의 한도 ··············································································································326
제6절 상속세 산출세액 및 납부세액의 계산 ···································································327
Ⅰ. 개요 ·····························································································································327
Ⅱ. 산출세액의 계산 ··············································································································327
Ⅲ. 납부세액의 계산 ··············································································································328
제2장 증여세 330
제1절 총 칙 ···················································································································330
Ⅰ. 증여의 의의 ··················································································································330
Ⅱ. 증여세 과세대상 ··············································································································330
Ⅲ. 증여세 납부의무 및 납세자 ····························································································332
Ⅳ. 증여재산의 취득시기 ·······································································································334
제2절 증여재산가액 ·······································································································335
Ⅰ. 증여재산가액 계산의 일반원칙 ·······················································································335
Ⅱ. 증여재산의 범위 ··············································································································335
Ⅲ. 증여로 보는 예시적 규정 ·······························································································336
제3절 증여추정 및 증여의제 ··························································································355
Ⅰ. 증여추정 ·······················································································································355
Ⅱ. 명의신탁재산의 증여 의제(10,15년 기출) ·········································································357
Ⅲ. 특수관계법인과의 거래를 통한 이익의 증여 의제 ························································359
Ⅳ. 특수관계법인으로부터 제공받은 사업기회로 발생한 이익의 증여 의제(20년 기출) ······362
Ⅴ. 특정법인과의 거래를 통한 이익의 증여 의제(12,20년 기출) ··········································363
제4절 증여세 과세가액 계산 ··························································································364
Ⅰ. 개요 ·····························································································································364
Ⅱ. 과세가액불산입 등 ··········································································································364
Ⅲ. 비과세되는 증여재산(05년 기출) ······················································································366
Ⅳ. 부담부 증여시 채무인수액(06, 21년 기출) ·······································································366
Ⅴ. 동일인으로부터 10년 이내에 받은 증여재산(1천만원 이상) ·············································367
제5절 과세표준 및 납부세액의 계산 ··············································································367
Ⅰ. 과세표준 ·······················································································································367
Ⅱ. 납부세액 ·······················································································································368
제3장 신고납부 및 경정결정 371
제1절 과세표준 신고 ······································································································371
Ⅰ. 상속세 과세표준 신고의무자 및 신고기한 ·····································································371
Ⅱ. 증여세 과세표준 신고의무자 및 신고기한 ·····································································371
제2절 납 부 ···················································································································372
Ⅰ. 자진납부 ·······················································································································372
Ⅱ. 분납 ·····························································································································372
Ⅲ. 연부연납 ·······················································································································372
Ⅳ. 물납(07년 기출) ············································································································374
Ⅴ. 가업상속에 대한 상속세의 납부유예 ··············································································377
Ⅵ. 지정문화재 등에 대한 상속세의 징수유예 ·····································································379
제3절 결정과 경정(21년 기출) ·························································································380
Ⅰ. 결정 ·····························································································································380
Ⅱ. 경정 등의 청구 특례 ·······································································································381
제4장 공익법인에 대한 과세특례 382
Ⅰ. 서설 ·····························································································································382
Ⅱ. 과세가액불산입(08년 기출) ·······························································································382
Ⅲ. 공익법인등이 출연받은 재산의 사후관리 ······································································383
제5장 상속, 증여재산의 평가 388
제1절 재산평가의 기본원칙 ···························································································388
Ⅰ. 시가평가 ·······················································································································388
Ⅱ. 보충적평가 ····················································································································389
제2절 보충적 평가방법 ··································································································390
Ⅰ. 개요 ·····························································································································390
Ⅱ. 부동산 등의 평가 ············································································································390
Ⅲ. 유가증권 등의 평가(00년,18년 기출) ·················································································391
Ⅳ. 그 밖의 조건부 권리 등의 평가 ·····················································································393

제 2 부
제1편 부가가치세법
제1장 기본이론 397
제1절 부가가치세의 개념 ·······························································································397
제2절 부가가치세의 유형 ·······························································································397
Ⅰ. 개요 ·····························································································································397
Ⅱ. 국민총생산형(GNP형) ····································································································397
Ⅲ. 소득형(NNP형) ··············································································································397
Ⅳ. 소비형 ··························································································································398
제3절 부가가치세의 과세방법(14년 기출) ········································································398
Ⅰ. 개요 ·····························································································································398
Ⅱ. 전단계거래금액 공제방식 ································································································398
Ⅲ. 전 단계 세액 공제방식 ···································································································399
제4절 국경세 조정(09년 기출) ·························································································400
Ⅰ. 의의 ·····························································································································400
Ⅱ. 생산지국 과세원칙과 소비지국 과세원칙 ······································································400
Ⅲ. 현행 부가가치세법상 국경세 조정제도 ··········································································400
제5절 부가가치세의 경제적 효과 ···················································································401
Ⅰ. 긍정적 효과 ··················································································································401
Ⅱ. 부정적 효과 ··················································································································401
제2장 총 칙 402
제1절 정 의 ···················································································································402
제2절 납세의무자(11, 20년 기출) ·····················································································402
Ⅰ. 개요 ·····························································································································402
Ⅱ. 납세의무자의 의의 ··········································································································403
Ⅲ. 납세의무자의 범위 및 구분 ····························································································404
제3절 신고, 납세지 ·······································································································406
Ⅰ. 개요 ·····························································································································406
Ⅱ. 납세지 ··························································································································406
Ⅲ. 사업장의 범위 ·················································································································406
Ⅳ. 주사업장 총괄납부(02,04,11년 기출) ·················································································408
Ⅴ. 사업자 단위 과세(11년 기출) ···························································································410
Ⅵ. 과세 관할 ······················································································································411
제4절 사업자등록 ··········································································································412
Ⅰ. 개요 ·····························································································································412
Ⅱ. 등록절차 ·······················································································································412
Ⅲ. 사업자 등록의 사후관리 ··································································································414
Ⅳ. 미등록 또는 위장등록의 제재(11년 기출) ·········································································415
제3장 과세거래 416
제1절 재화의 공급 ··········································································································416
Ⅰ. 개요 ·····························································································································416
Ⅱ. 재화의 공급의 의의 및 범위 ··························································································416
Ⅲ. 재화의 간주공급(01,03,16년 기출) ···················································································418
Ⅳ. 재화의 공급으로 보지 않는 경우(16년 기출) ···································································421
제2절 용역의 공급(03,17년 기출) ·····················································································424
Ⅰ. 용역공급의 개념 및 범위 ·······························································································424
Ⅱ. 용역의 자가공급 ··············································································································424
Ⅲ. 용역의 공급으로 보지 않는 경우 ···················································································424
제3절 재화의 수입(09년 기출) ·························································································425
Ⅰ. 취지 ·····························································································································425
Ⅱ. 재화 수입의 범위 ············································································································425
제4절 부수재화 및 부수용역(09,17년 기출) ······································································425
Ⅰ. 개요 ·····························································································································425
Ⅱ. 부수재화 및 부수용역의 범위 ························································································425
제5절 공급시기 및 공급장소 ··························································································427
Ⅰ. 공급 시기 ·····················································································································427
Ⅱ. 공급장소 ·······················································································································431
제4장 영세율 적용과 면세 432
제1절 개 요 ···················································································································432
Ⅰ. 영세율과 면세제도의 특성 비교 ·····················································································432
Ⅱ. 환수효과와 누적효과(12년 기출) ·······················································································433
제2절 영세율(02,07,15년 기출) ·························································································433
Ⅰ. 개요 ·····························································································································433
Ⅱ. 영세율에 대한 상호주의 적용 ························································································434
Ⅲ. 영세율 적용대상 거래 ·····································································································434
제3절 면 세(02,15,17년 기출) ···························································································438
Ⅰ. 총 칙 ····························································································································438
Ⅱ. 재화 또는 용역의 공급에 대한 면세 ·············································································439
Ⅲ. 재화의 수입에 대한 면세 ································································································441
Ⅳ. 면세포기 ·······················································································································441
제5장 과세표준과 납부세액 443
제1절 과세표준(08,13년 기출) ··························································································443
Ⅰ. 과세표준 ·······················································································································443
Ⅱ. 거래징수 ·······················································································································449
Ⅲ. 세금계산서(06,11,21년 기출) ···························································································450
Ⅳ. 신용카드 매출전표 등의 발행 및 수취 ··········································································455
제2절 납부세액 ·············································································································456
Ⅰ. 계산구조 ·······················································································································456
Ⅱ. 매입세액 공제 ·················································································································456
Ⅲ. 과세·면세 겸영 사업자의 공통매입세액 안분계산 특례(13년 기출) ·······························462
Ⅳ. 대손세액공제(10,18년 기출) ····························································································466
제6장 납세절차 468
제1절 신고와 납부 ·········································································································468
Ⅰ. 과세기간 ·······················································································································468
Ⅱ. 과세 관할 ······················································································································469
Ⅲ. 예정신고와 납부(02년 기출) ·····························································································469
Ⅳ. 확정신고와 납부 ··············································································································470
Ⅴ. 재화의 수입에 대한 신고·납부 ·······················································································470
제2절 결정과 경정 ·········································································································471
Ⅰ. 의의 ······························································································································471
Ⅱ. 결정·경정의 사유 ·············································································································471
Ⅲ. 추계결정·경정의 방법 ······································································································471
제3절 징수와 환급 ·········································································································472
Ⅰ. 징수 ·····························································································································472
Ⅱ. 환급(02년 기출) ·············································································································473
제4절 대리납부(01,09,15,18년 기출) ··················································································474
Ⅰ. 개요 ·····························································································································474
Ⅱ. 대리납부 의무자 ··············································································································475
Ⅲ. 대리납부 절차 ················································································································475
제5절 신탁관련 납세의무 확장에 대한 납부 특례 등 ······················································477
Ⅰ. 개요 ·····························································································································477
Ⅱ. 고지의 효력 ··················································································································477
Ⅲ. 징수기준일 ····················································································································478
제6절 전자적 용역을 공급하는 국외사업자의 용역 공급과 사업자등록 등에 관한 특례 ·· 478
Ⅰ. 도입 취지 ······················································································································478
Ⅱ. 과세대상 ·······················································································································478
Ⅲ. 간편 사업자 등록 ············································································································479
Ⅳ. 신고·납부 ······················································································································480
제7절 재화의 수입에 대한 부가가치세 납부의 유예 ·······················································480
Ⅰ. 취지 ·····························································································································480
Ⅱ. 개요 ·····························································································································480
Ⅲ. 요건 ······························································································································481
Ⅳ. 절차 ·····························································································································481
제7장 간이과세 483
제1절 개 요 ···················································································································483
Ⅰ. 의의 ·····························································································································483
Ⅱ. 간이과세제도의 문제점 ···································································································483
Ⅲ. 일반과세와 간이과세의 비교 ··························································································483
제2절 간이과세의 범위 및 적용시기와 과세유형 변경(04년 기출) ····································484
Ⅰ. 간이과세의 범위 ··············································································································484
Ⅱ. 적용 시기와 과세유형 변경 ····························································································485
Ⅲ. 과세유형의 전환통지 ·······································································································487
Ⅳ. 간이과세의 포기(02년 기출) ·····························································································487
제3절 과세표준과 세액 ··································································································488
Ⅰ. 계산구조 ·······················································································································488
Ⅱ. 과세표준과 세액 ··············································································································489
제4절 납세절차 ·············································································································494
Ⅰ. 신고와 납부 ··················································································································494
Ⅱ. 예정부과와 납부 ··············································································································494
Ⅲ. 납부 의무의 면제 등 ·······································································································495
Ⅳ. 결정·경정과 징수 ············································································································495

제2편 개별소비세법
제1장 총 칙 499
제1절 개별소비세의 개관 ·······························································································499
Ⅰ. 의의 ·····························································································································499
Ⅱ. 개별소비세의 기본성격 ···································································································499
Ⅲ. 개별소비세의 도입취지 및 효과 ·····················································································499
Ⅳ. 용어의 정의 ··················································································································500
제2절 부가가치세와 개별소비세의 비교 ········································································500
Ⅰ. 부가가치세와 개별소비세의 공통점 ···············································································500
Ⅱ. 부가가치세와 개별소비세의 차이점(06년 기출) ·······························································501
제2장 과세요건 및 과세시기 502
제1절 과세요건 ··············································································································502
Ⅰ. 과세대상과 세율 ··············································································································502
Ⅱ. 탄력세율과 잠정세율 ·······································································································505
Ⅲ. 비과세(개소법 2) ············································································································506
Ⅳ. 과세물품 또는 과세장소의 판정 기준 ············································································506
제2절 납세의무자와 과세표준 ·······················································································508
Ⅰ. 납세의무자(05,09,18,20,21년 기출) ··················································································508
Ⅱ. 과세표준(10,13,20,21년 기출) ··························································································508
제3절 과세시기 및 제조, 판매, 반출 의제 ······································································513
Ⅰ. 과세시기(09년 기출) ·······································································································513
Ⅱ. 제조, 반출 의제(02,15년 기출) ··························································································513
제3장 미납세반출 및 면세 516
제1절 미납세반출(01,05,06,17,18,20년 기출) ·······································································516