2024 몰입 공무원세법 기출문제집 (+모의고사)

PART 01
부가가치세법
Chapter 01 총 칙 ········································································· 2
Chapter 02 과세거래 ··································································· 10
Chapter 03 영세율과 면세 ··························································· 20
Chapter 04 과세표준과 매출세액 ·················································· 25
Chapter 05 거래징수와 세금계산서 ··············································· 35
Chapter 06 납부세액의 계산 ························································ 40
Chapter 07 부가가치세 납세절차 ·················································· 47
Chapter 08 간이과세 ··································································· 55

PART 02 법인세법
Chapter 01 총 칙 ······································································· 62
Chapter 02 세무조정과 소득처분 ·················································· 67
Chapter 03 익 금 ······································································· 72
Chapter 04 손 금 ······································································· 78
Chapter 05 고정자산의 감가상각 ·················································· 86
Chapter 06 기부금과 기업업무추진비 ············································ 92
Chapter 07 지급이자 손금불산입 ·················································· 96
Chapter 08 충당금과 준비금 ························································ 98
Chapter 09 손익의 귀속시기와 취득가액 ······································ 103
Chapter 10 자산⋅부채의 평가 ···················································· 110
Chapter 11 부당행위계산부인 ····················································· 115
Chapter 12 과세표준과 세액계산 ················································ 119
Chapter 13 법인세의 납세절차 ··················································· 124
Chapter 14 기타의 법인세법 ······················································ 127
Chapter 15 외국법인의 납세의무 ················································ 130
Chapter 16 연결납세제도 ··························································· 132
Chapter 17 합병과 분할 ···························································· 134

PART 03
소득세법
Chapter 01 총 칙 ····································································· 138
Chapter 02 이자소득과 배당소득 ················································ 149
Chapter 03 사업소득 ································································· 153
Chapter 04 근로소득과 연말정산 ················································ 159
Chapter 05 연금소득과 기타소득 ················································ 162
Chapter 06 소득금액계산의 특례 ················································ 167
Chapter 07 종합소득 과세표준 및 산출세액 계산구조 ··················· 173
Chapter 08 종합소득의 납세절차 ················································ 179
Chapter 09 양도소득세 ····························································· 187
Chapter 10 퇴직소득세 ····························································· 200
Chapter 11 비거주자에 대한 과세 ·············································· 201

PART 04
국세기본법
Chapter 01 총 칙 ····································································· 204
Chapter 02 국세부과와 세법적용의 원칙 ····································· 211
Chapter 03 납세의무의 성립⋅확정⋅소멸 ···································· 215
Chapter 04 조세채권의 확보 ······················································ 222
Chapter 05 국세의 우선과 납세담보 ··········································· 229
Chapter 06 과세와 환급 ···························································· 233
Chapter 07 조세구제제도 ·························································· 246
Chapter 08 납세자의 권리와 보칙 ·············································· 253

PART 05
국세징수법
Chapter 01 임의적 징수절차 ······················································ 262
Chapter 02 강제적 징수절차 ······················································ 272
Chapter 03 보 칙 ····································································· 285

PART 06
상속세 및 증여세법
Chapter 01 상속세 개요 ···························································· 294
Chapter 02 상속세 과세표준과 세액의 계산 ································ 296
Chapter 03 증여세 개요 ···························································· 303
Chapter 04 증여재산가액 ·························································· 307
Chapter 05 재산의 평가 ···························································· 311
Chapter 06 납세절차 ································································ 312

PART 07
해설 및 정답
01. 부가가치세법 ······································································· 316
02. 법인세법 ············································································· 335
03. 소득세법 ············································································· 360
04. 국세기본법 ·········································································· 382
05. 국세징수법 ·········································································· 402
06. 상속세 및 증여세법 ······························································ 413

PART 08
모의고사
제1회 모의고사 ·········································································· 420
제2회 모의고사 ·········································································· 427
제3회 모의고사 ·········································································· 434
정답 및 해설 ············································································· 442