2018 세무회계연습 01 : 법인세법

CHAPTER 01 법인세 총론···························10

실전문제 01 법인세계산구조·······························25

실전문제 02 결산조정사항과 신고조정사항········28

실전문제 03 유보의 추인(2001. CTA 수정)··········30

실전문제 04 소득처분········································33

실전문제 05 사업연도가 6개월인 경우 세무조정 및

세액의 계산···································36

CHAPTER 02 손익의 귀속시기와

자산ㆍ부채의 평가 ··············42

실전문제 01 자산의 일반적인 판매손익··············62

실전문제 02 할부판매(Ⅰ)···································64

실전문제 03 할부판매(Ⅱ)(2011. CTA)··················68

실전문제 04 손익의 귀속시기-도급공사손익(Ⅰ)

(2002. CPA 수정)····························69

실전문제 05 손익의 귀속시기-도급공사손익(Ⅱ)

(2007. CPA)·····································71

실전문제 06 손익의 귀속시기-도급공사손익(Ⅲ)

(2016. CPA)·····································73

실전문제 07 손익의 귀속시기-자영공사손익······75

실전문제 08 손익의 귀속시기-수입이자 등········77

실전문제 09 손익의 귀속시기-임대료와 수입배당

금 등·············································79

실전문제 10 손익의 귀속시기-전기오류수정손익(Ⅰ)

·······················································82

실전문제 11 손익의 귀속시기-전기오류수정손익(Ⅱ)

(2016. CPA)·····································84

실전문제 12 자산의 취득원가·····························86

실전문제 13 채무의 출자전환·····························88

실전문제 14 재고자산 평가(Ⅰ)···························90

실전문제 15 재고자산 평가(Ⅱ)) ··························92

실전문제 16 재고자산 평가(Ⅲ)(2017. CTA) ·······94
실전문제 17 재고자산평가차익 익금불산입·········96

실전문제 18 유가증권 평가·································97

실전문제 19 유가증권·········································99

실전문제 20 외화자산·부채 평가 등···············100

실전문제 21 자산·부채 평가(2014. CPA)··········102

실전문제 22 장기금전대차거래·························104

CHAPTER 03 익금·····································106

실전문제 01 간주임대료····································120

실전문제 02 의제배당(Ⅰ)-잉여금의 자본전입··123

실전문제 03 의제배당(Ⅱ)-자본감소·················125

실전문제 04 의제배당(Ⅲ) (2017. CTA)···············127

실전문제 05 법정준비금을 감액하여 받은 배당 129

실전문제 06 의제배당과 수입배당금익금불산입

(2014. CPA)····································131

실전문제 07 수입배당금 익금불산입(Ⅰ)···········133

실전문제 08 수입배당금 익금불산입(Ⅱ)

(2017. CTA)···································135

실전문제 09 수입배당금 익금불산입(Ⅲ)

(2003. CPA)···································137

실전문제 10 수입배당금 익금불산입(Ⅳ)

(2017. CPA)···································140

실전문제 11 금융지주회사의 수입배당금 익금불산입

······················································143

실전문제 12 주식의 취득, 처분, 평가 및 배당 등(Ⅰ)

(2002. CPA)····································145

실전문제 13 주식의 취득, 처분, 평가 및 배당 등(Ⅱ)

(2007. CPA)···································146

실전문제 14 주식의 취득, 처분, 평가 및 배당 등(Ⅲ)

······················································148

CHAPTER 04 손금 I··································152

실전문제 01 손금과 손금불산입의 세무조정······174

실전문제 02 세금과 공과금(Ⅰ)-기본문제·········178

실전문제 03 세금과 공과금(Ⅱ)-취득세 등·······181

실전문제 04 세금과 공과금(Ⅲ)-부가가치세·····183
실전문제 05 인건비(Ⅰ)-기본문제·····················185

실전문제 06 인건비(Ⅱ)-손금배분의 원칙·········187

실전문제 07 접대비(Ⅰ)(2016. CTA)···················189

실전문제 08 접대비(Ⅱ) ·····································191

실전문제 09 접대비(Ⅲ)····································193

실전문제 10 접대비(Ⅳ)-자산계상 접대비

(2017. 세무사)································195

실전문제 11 접대비(Ⅴ)······································197

실전문제 12 문화접대비(Ⅰ) ······························199

실전문제 13 문화접대비(Ⅱ)(2017. CPA)············200

실전문제 14 접대비-수입금액··························203

실전문제 15 접대비와 기부금(2014. CPA)··········206

실전문제 16 기부금(Ⅰ) ·····································209

실전문제 17 기부금(Ⅱ)(2016. CPA)·····················211

실전문제 18 기부금(Ⅲ)(2015. CPA)····················213

실전문제 19 기부금(Ⅳ) ·····································215

실전문제 20 기부금(Ⅴ)·····································218

실전문제 21 기부금(Ⅵ)-오류수정·····················220

실전문제 22 지급이자 손금불산입(Ⅰ)··············223

실전문제 23 지급이자 손금불산입(Ⅱ) ··············226

실전문제 24 지급이자 손금불산입(Ⅲ)

-건설자금이자(특정차입금)··········229

실전문제 25 지급이자 손금불산입(Ⅳ) ···············231

실전문제 26 주식선택권(2017. CTA)··················233

CHAPTER 05 손금 II(고정자산의 감가상각)··236

실전문제 01 감가상각시부인계산(Ⅰ)

-기본문제(2005. CPA)··················252

실전문제 02 감가상각시부인계산(Ⅱ)

-즉시상각의제·····························254

실전문제 03 감가상각시부인계산(Ⅲ)(2014. CPA)

·····················································257

실전문제 04 감가상각시부인계산(Ⅳ)-개발비···259

실전문제 05 개발비(Ⅱ)(2017. CTA)···················260

실전문제 06 감가상각시부인계산(Ⅴ)

-사용수익기부자산·······················262

실전문제 07 재평가모형, 개발비······················263

실전문제 08 수정내용연수································266

실전문제 09 감가상각방법 및 내용연수의 변경 267

실전문제 10 상각부인액 사후관리-양도···········268

실전문제 11 상각부인액 사후관리-평가증········270

실전문제 12 감가상각의제(Ⅰ)···························271

실전문제 13 감가상각의제(Ⅱ)(2013. CPA)·········272

실전문제 14 감가상각의제(2015. CPA)···············274

실전문제 15 장부가액이 시가(또는 취득가액)에

미달시 감가상각비·······················276

실전문제 16 국제회계기준 적용법인의

감가상각비 손금산입특례(Ⅰ) ·······280

실전문제 17 국제회계기준 적용법인의

감가상각비 손금산입특례(Ⅱ) ········281

실전문제 18 국제회계기준 적용법인의

감가상각비 손금산입 특례(Ⅲ)

(2017. CPA)···································283

실전문제 19 업무용승용차(Ⅰ)··························285

실전문제 20 업무용승용차(Ⅱ)(2017. CPA)········288

실전문제 21 업무용승용차(Ⅲ)(2016. CTA 수정)··291

실전문제 22 업무용승용차(Ⅳ) ··························294

CHAPTER 06 충당금과 준비금·················298

실전문제 01 대손금 등······································321

실전문제 02 대손금과 대손충당금(1단계：전기말 유

보의 추인) ····································323

실전문제 03 대손금과 대손충당금(2단계：당기 대손

금관련 세무조정) ·························325

실전문제 04 대손금과 대손충당금(3단계：당기말 채

권잔액관련 세무조정) ··················328

실전문제 05 대손금과 대손충당금(Ⅳ)

(2015. CPA)···································332

실전문제 06 대손금과 대손충당금(Ⅴ)

(2009. CPA)··································336

실전문제 07 대손금과 대손충당금(Ⅵ)

(2017. CPA)···································338

실전문제 08 퇴직급여충당금(Ⅰ) ·······················341

실전문제 09 퇴직급여충당금(Ⅱ)······················343

실전문제 10 퇴직급여충당금(Ⅲ)-과소상계·······346

실전문제 11 퇴직급여충당금(Ⅵ)

-퇴직금 중간정산························349

실전문제 12 퇴직급여충당금(Ⅴ)-월차결산········351

실전문제 13 퇴직급여충당금(Ⅵ)

-특수관계회사간 전출입··············353

실전문제 14 퇴직급여충당금(Ⅶ)-합병··············355

실전문제 15 퇴직연금충당금(Ⅰ)(2016. CPA)······356

실전문제 16 퇴직연금충당금(Ⅱ) ·······················358

실전문제 17 퇴직급여충당금 초과환입에 대한

익금불산입····································360

실전문제 18 퇴직연금충당금-퇴직급여충당금

초과환입에 대한 익금불산입········362

실전문제 19 일시상각충당금-보험차익·············364

실전문제 20 일시상각충당금-국고보조금·········365

실전문제 21 고유목적사업준비금(2013. CPA)·····366

CHAPTER 07 부당행위계산의 부인··········368

실전문제 01 고가매입·저가양도(Ⅰ) ················377

실전문제 02 고가매입·저가양도(Ⅱ)(2017. CTA) 378

실전문제 03 고가매입·저가양도(Ⅲ) ················379

실전문제 04 고가매입·저가양도(Ⅳ) ················381

실전문제 05 자산의 부당임대차 등··················382

실전문제 06 가지급금인정이자(Ⅰ)···················383

실전문제 07 가지급금인정이자(Ⅱ)(2007. CPA)·385

실전문제 08 가지급금인정이자(Ⅲ)···················387

실전문제 09 불공정합병(Ⅰ)·····························389

실전문제 10 불공정합병(Ⅱ)(2011. CPA)·············392


실전문제 11 불균등증자(저가발행Ⅰ)


(2007. CPA)···································394
실전문제 12 불균등증자(저가발행Ⅱ)

(2012. CPA)····································397

실전문제 13 불균등증자(고가발행)···················403

실전문제 14 불균등감자(Ⅰ)······························406

실전문제 15 불균등감자(Ⅱ)(2013. CPA)············408

CHAPTER 08 과세표준과 세액계산 I········410

실전문제 01 결손금 이월공제···························435

실전문제 02 결손금 소급공제··························438

실전문제 03 토지 등 양도소득에

대한 법인세(Ⅰ) ···························440

실전문제 04 토지 등 양도소득에

대한 법인세(Ⅱ) ····························441

실전문제 05 미환류소득에 대한 법인세(Ⅰ) ·····442

실전문제 06 미환류소득에 대한 법인세(Ⅱ)

(2015. CPA 수정)···························444

실전문제 07 외국납부세액공제

-간접외국납부세액·······················447

실전문제 08 외국납부세액공제(2014. CPA)·······449