2023 줍줍세법 줍줍스터디

PART 01 부가가치세
01. 납세의무자 ···········································································································2
02. 신탁 관련 납세의무자와 보충적 납세의무 ·························································· 4
03. 과세대상과 과세기간 ·························································································· 6
04. 납세지(사업장)와 과세관할 ················································································· 8
05. 사업자등록, 사업자단위과세, 주사업장총괄납부 ··············································· 10
06. 재화의 공급 ······································································································ 14
07. 재화의 공급 ······································································································ 16
08. 재화의 공급으로 보지 않는 거래 ······································································ 18
09. 용역의 공급 ······································································································ 20
10. 위탁매매 또는 대리인에 의한 매매 ··································································· 20
11. 재화의 수입 ··············································································· 22
12. 부수재화 또는 부수용역 ···················································································· 22
13. 재화의 공급시기 ································································································ 24
14. 용역의 공급시기 ································································································ 26
15. 재화의 수입시기 ································································································ 28
16. 공급장소 ············································································································ 28
17. 영세율 ·············································································· 30
18. 면세 ·················································································································· 34
19. 면세포기 ············································································34
20. 과세표준의 계산 ······························································································· 36
21. 과세표준계산의 특례 ························································································· 42
22. 대손세액공제 ····································································································· 44
23. 세금계산서 발급 ································································································ 46
24. 전자세금계산서, 수정세금계산서, 매입자발행세금계산서 ·································· 52
25. 영수증 ················································································································56
26. 매입세액공제 ······································································································58
27. 공제하지 않는 매입세액 ·····················································································60
28. 공통매입세액 ······································································································62
29. 의제매입세액공제 ·······························································································62
30. 면세사업 등을 위한 감가상각 자산의 과세사업 전환시 매입세액공제 특례 ······64
31. 재고매입세액과 재고납부세액 ············································································64
32. 세액공제 ············································································································66
33. 예정 및 확정 신고⋅납부 ···················································································68
34. 재화 수입에 대한 신고⋅납부 ············································································68
35. 대리납부 ············································································································68
36. 국외사업자의 용역 등 공급에 관한 특례 ···························································70
37. 전자적 용역을 공급하는 국외사업자의 용역 공급과 사업자등록에 관한 특례 ·· 70
38. 결정 및 경정 ·····································································································74
39. 징수와 환급 ·······································································································74
40. 가산세 ················································································································76
41. 간이과세자 ··········································································································78
42. 보칙 ···················································································································84

PART 02 법인세
01. 납세의무자와 과세소득의 범위 ·········································································90
02. 신탁소득 ············································································································94
03. 사업연도 ············································································································96
04. 납세지 ··············································································································100
05. 익금의 범위 ·····································································································102
06. 의제배당 ··········································································································104
07. 익금불산입 ·······································································································106
08. 손금의 범위 ·····································································································108
09. 대손금의 손금불산입 ························································································110
10. 자본거래 등으로 인한 손비의 손금불산입 ························································112
11. 세금과 공과금의 손금불산입 ·············································································112
12. 징벌적 목적의 손해배상 등에 대한 손금불산입 ···············································114
13. 자산의 평가손실의 손금불산입 ·········································································114
14. 감가상각비의 손금불산입 ··················································································116
15. 상여금 등 손금불산입 ·······················································································122
16. 기부금의 손금불산입 ·······················································································124
17. 접대비의 손금불산입 ·························································································126
18. 업무와 관련 없는 비용의 손금불산입 ·······························································128
19. 공동경비의 손금불산입 ······················································································128
20. 업무용승용차 관련비용의 손금불산입 ·······························································130
21. 지급이자 손금불산입 ·························································································130
22. 준비금과 충당금 ································································································134
23. 대손충당금의 손금산입 ·····················································································136
24. 손익의 귀속사업연도 ·························································································136
25. 자산의 취득가액 ································································································142
26. 자산⋅부채의 평가 ····························································································144
27. 부당행위계산부인 ······························································································150
28. 결산조정과 신고조정 ·························································································154
29. 세무조정 ··········································································154
30. 소득처분 ·······················································································156
31. 과세표준 ··················································································160
32. 세액의 계산 ······································································································162
33. 신고와 납부 ······································································································168
34. 결정⋅경정 및 징수 ··························································································172
35. 원천징수와 소득금액변동통지 ···········································································174
36. 법인과세 신탁재산의 각 사업연도의 소득에 대한 법인세 과세특례 ·················176
37. 연결납세방식 ·····································································································178
38. 청산소득에 대한 법인세 ···················································································182
39. 외국법인의 각 사업연도의 소득에 대한 법인세 ················································184
40. 합병 및 분할 ····································································································186

PART 04 소득세
01. 납세의무의 범위 ································································································194
02. 신탁재산 귀속 소득에 대한 납세의무의 범위 ···················································198
03. 과세기간 ···········································································································200
04. 납세지 ···············································································································200
05. 이자소득 ···········································································································204
06. 배당소득 ···········································································································208
07. 사업소득 ··············································································212
08. 근로소득 ···········································································································222
09. 연금소득 ···········································································································228
10. 기타소득 ················································································230
11. 부당행위계산부인 ·······························································································236
12. 소득금액 계산의 특례 ························································································238
13. 결손금과 이월결손금 ·························································································242
14. 종합소득금액 ·····································································································244
15. 종합소득공제 ·····································································································244
16. 종합소득 과세표준의 계산 ·················································································248
17. 세액계산의 특례 ································································································248
18. 세액공제 ·············································································250
19. 중간예납 ····················································································256
20. 부동산매매업자의 토지 등 매매차익 예정신고와 납부 ·····································256
21. 확정신고와 납부 ································································································256
22. 사업장 현황신고와 확인 ····················································································260
23. 결정⋅경정 ········································································································260
24. 세액의 징수와 환급 ··························································································262
25. 퇴직소득 ···············································································264
26. 양도로 보는 것과 양도로 보지 않는 것 ····························································264
27. 양도소득에 대한 비과세 및 감면 ······································································266
28. 양도소득의 범위 ································································································268
29. 양도차익의 산정 ································································································270
30. 장기보유특별공제 ······························································································274
31. 양도 또는 취득의 시기 ······················································································274
32. 이월과세 ·········································································276
33. 양도소득금액의 부당행위계산 ···········································································278
34. 양도차손의 통산 ································································································278
35. 양도소득 기본공제 ····························································································280
36. 양도소득에 대한 세액의 계산 ···········································································280
37. 양도소득과세표준의 예정신고와 납부 ·······························································280
38. 양도소득과세표준의 확정신고와 납부 ·······························································280
39. 미등기양도자산 ·································································································282
40. 국외자산 양도에 대한 양도소득세 ····································································282
41. 거주자의 출국 시 국내 주식 등에 대한 과세 특례 ···········································284
42. 비거주자의 납세의무 ·························································································284
43. 원천징수 ···········································································································288
44. 납세조합의 원천징수 ·························································································294
45. 원천징수의 특례 ································································································294
46. 보칙 ·················································································································298

PART 04 국세기본법
01. 조세법률주의 ·····································································································302
02. 조세평등주의 ·····································································································304
03. 국세기본법 총칙 ·······························································································304
04. 기간과 기한 ······································································································306
05. 서류의 송달 ······································································································310
06. 법인으로 보는 단체 등 ·····················································································316
07. 국세부과의 원칙 ································································································318
08. 세법적용의 원칙 ·······························································································322
09. 납세의무의 성립 ·······························································································326
10. 납세의무의 확정 ································································································328
11. 납부의무의 소멸 ·································································································330
12. 납세의무의 승계 ································································································340
13. 연대납세의무 ·····································································································342
14. 제2차 납세의무 ··································································································344
15. 양도담보권자의 물적납세의무 ············································································350
16. 국세의 우선 ···········································································354
17. 과세관할 ····················································································360
18. 수정신고 ·········································································360
19. 경정청구 ·············································································362
20. 기한후신고 ·············································································366
21. 가산세 ···················································································368
22. 가산세 감면 ······································································································372
23. 국세환급금과 국세환급가산금 ···········································································378
24. 조세구제제도 일반 ····························································································386
25. 이의신청 ···················································································390
26. 국세청 심사청구 ································································································392
27. 조세심판원 심판청구 ·························································································392
28. 과세전적부심사 ·································································································400
29. 납세자 권리 ······································································································404
30. 세무조사 ································································································406
31. 보칙 ·····································································422
PART 05 국세징수법
01. 총칙 ···································································428
02. 신고납부 ···········································································································430
03. 납부고지 ···········································································································430
04. 독촉 ··················································································································434
05. 납부의 방법 ······································································································434
06. 납부기한등의 연장 등 ·······················································································434
07. 납세담보 ··············································································442
08. 강제징수 통칙 ···································································································446
09. 압류 ··················································································································452
10. 압류금지 등 ·······································································································456
11. 압류의 효력 ·······································································································460
12. 부동산 등의 압류 ······························································································462
13. 동산과 유가증권의 압류 ····················································································462
14. 채권의 압류 ·······································································································464
15. 그 밖의 재산권의 압류 ······················································································466
16. 압류의 해제 ·······································································································468
17. 교부청구 ·················································································470
18. 참가압류 ··············································································470
19. 압류재산의 매각 통칙 ·······················································································472
20. 공매의 준비 ······································································································474
21. 공매의 실시 ·······································································································482
22. 매수대금의 납부와 권리의 이전 ········································································486
23. 청산 ··················································································································486
24. 공매등의 대행 등 ······························································································488
25. 압류⋅매각의 유예 ····························································································490
26. 납세증명서 ········································································································490
27. 미납국세 등의 열람 ···························································································494
28. 체납자료의 제공 ································································································496
29. 재산조회 및 강제징수를 위한 지급명세서 등의 사용 ·······································496
30. 사업에 관한 허가등의 제한 ··············································································498
31. 출국금지 ····································································500
32. 고액⋅상습체납자의 명단 공개 ·········································································502
33. 고액⋅상습체납자의 감치 ··················································································504
PART 06 상속 및 증여세법
01. 상속세 총칙 ·······································································································508
02. 총상속재산가액 ·································································································510
03. 비과세 및 과세가액 불산입액 ···········································································514
04. 공과금⋅장례비용⋅채무 공제액 ·······································································516
05. 과세가액에 합산하는 사망 전 증여재산 ···························································518
06. 상속공제 ···········································································································518
07. 세율 ··················································································································526
08. 세액공제 ···········································································································528
09. 상속재산의 평가 ·······························································································530
10. 상속세 신고납부기한 ·························································································532
11. 상속세 납부 ·······································································································532
12. 증여세 총칙 ·······································································································536
13. 증여일 ···············································································································540
14. 증여재산가액 ·····································································································540
15. 비과세 및 과세가액불산입액 ·············································································542
16. 증여세 과세가액 ································································································544
17. 증여재산공제 등 ································································································546
18. 세율 ········································································546
19. 세액공제 등 ·······································································································548
20. 증여 추정 ··········································································································548
21. 증여 의제 ··········································································································552
22. 부담부증여 ········································································································556
23. 증여재산의 평가 ································································································558
24. 증여세 신고납부기한 ·························································································558
25. 증여세 납부 ······································································································560