2023 김윤경 지방세법

PART 01 지방세기본법
Chapter 01 총 칙 / 3
제1절 통 칙 ····················································································· 3
제2절 과세권 등 ··············································································· 8
제3절 지방세 부과 등의 원칙 ···························································· 14
제4절 기간과 기한 ··········································································· 16
제5절 서류의 송달 ··········································································· 22
Chapter 02 납세의무 / 25
제1절 납세의무의 성립 및 소멸 ························································· 25
제2절 납세의무의 확장 및 보충적 납세의무 ········································ 32
Chapter 03 부 과 / 38
제1절 수정신고와 경정청구 ······························································· 38
제2절 가산세 ··················································································· 41
Chapter 04 지방세환급금과 납세담보 / 47
제1절 지방세환급금과 지방세환급가산금 ············································· 47
제2절 납세담보 ················································································ 52
Chapter 05 지방세와 다른 채권의 관계 / 56
Chapter 06 납세자의 권리 / 60
제1절 납세자 권리 ··········································································· 60
제2절 과세전적부심사 ······································································· 70
Chapter 07 이의신청과 심판청구 / 73
제1절 조세불복제도의 개관 ······························································· 73
제2절 이의신청과 심판청구 ·································································77
Chapter 08 범칙행위 등에 대한 처벌 및 처벌절차 / 83
제1절 범칙행위 처벌 ········································································ 83
제2절 범칙행위 처벌절차 ·································································· 86
Chapter 09 과세자료 제출 및 관리 / 90
Chapter 10 보 칙 / 93
✪ 기출확인학습 ·············································································· 101

PART 02 지방세징수법
Chapter 01 총 칙 / 144
제1절 총칙 ···················································································· 144
제2절 납세보전제도 ········································································ 145
Chapter 02 임의적 징수 / 154
제1절 본 장의 개관 ········································································ 154
제2절 과세권 등 ············································································· 154
제3절 징수유예 ··············································································· 160
제4절 독 촉 ··················································································· 164
Chapter 03 강제적 징수 / 167
제1절 체납처분의 절차 ···································································· 167
제2절 압류금지 재산 ······································································ 171
제3절 체납처분의 효력 ··································································· 173
제4절 개별자산의 압류절차 ····························································· 174
제5절 압류의 해제 ········································································· 179
제6절 교부청구와 참가압류 ····························································· 180
제7절 압류재산의 매각 ··································································· 183
제8절 청 산 ·················································································· 194
제9절 공매 등의 대행 ···································································· 197
제10절 체납처분 중지⋅유예 ··························································· 197
✪ 기출확인학습 ············································································ 201

PART 03 지방세법
Chapter 01 총 칙 / 214
✪ 기출확인학습 ············································································ 216
Chapter 02 취득세 / 217
제1절 통 칙 ·················································································· 217
제2절 취득세 과세표준 ··································································· 228
제3절 취득세 세율 ········································································· 235
제4절 부과⋅징수 ·········································································· 249
✪ 기출확인학습 ············································································ 252
Chapter 03 등록면허세 / 268
제1절 통 칙 ················································································· 268
제2절 등록에 대한 등록면허세 ······················································· 271
제3절 면허에 대한 등록면허세 ······················································· 279
✪ 기출확인학습 ··········································································· 284
Chapter 04 레저세 / 295
제1절 과세요건 ············································································· 295
제2절 부과⋅징수 ·········································································· 296
✪ 기출확인학습 ············································································ 298
Chapter 05 담배소비세 / 303
✪ 기출확인학습 ············································································ 314
Chapter 06 지방소비세 / 320
✪ 기출확인학습 ············································································ 325
Chapter 07 주민세 / 331
제1절 통 칙 ·················································································· 331
제2절 개인분 ················································································ 333
제3절 사업소분 ············································································· 334
제4절 종업원분 ············································································· 336
✪ 기출확인학습 ············································································ 339
Chapter 08 지방소득세 / 346
제1절 통 칙 ················································································· 346
제2절 거주자의 종합소득⋅퇴직소득에 대한 지방소득세 ····················· 352
제3절 거주자의 양도소득에 대한 지방소득세 ···································· 358
제4절 내국법인의 각 사업연도의 소득에 대한 지방소득세 ·················· 362
제5절 보 칙 ·················································································· 367
✪ 기출확인학습 ············································································ 373
Chapter 09 재산세 / 379
제1절 통 칙 ················································································· 379
제2절 과세표준과 세율 ·································································· 385
제3절 부과⋅징수 ·········································································· 390
✪ 기출확인학습 ············································································ 397
Chapter 10 자동차세 / 409
제1절 자동차 소유에 대한 자동차세 ················································ 409
제2절 자동차 주행에 대한 자동차세 ················································ 416
✪ 기출확인학습 ············································································ 419
Chapter 11 지역자원시설세 / 427
제1절 통 칙 ················································································· 427
제2절 과세표준과 세율 ·································································· 429
제3절 부과⋅징수 ·········································································· 431
✪ 기출확인학습 ············································································ 432
Chapter 12 지방교육세 / 438
✪ 기출확인학습 ············································································ 441

PART 04 지방세특례제한법
Chapter 01 총 칙 / 448
Chapter 02 보 칙 / 452
Chapter 03 감 면 / 457
제1절 농어업을 위한 지원 ······························································ 457
제2절 사회복지를 위한 지원 ··························································· 460
제3절 교육 및 과학기술 등에 대한 지원 ·········································· 469
제4절 문화 및 관광 등에 대한 지원 ················································ 471
제5절 기업구조 및 재무조정 등에 대한 지원 ···································· 473
제6절 수송 및 교통에 대한 지원 ····················································· 475
제7절 공공행정 등에 대한 지원 ······················································ 478
✪ 기출확인학습 ············································································ 480