2020 김경섭 공무원세법 기출 OX로 3일만에 끝내기

PART 00 총칙
01 조세총론 ················································· 2
Ⅰ. 기출지문 / 2
PART 01 국세기본법
01 총 칙 ··············································· 4
Ⅰ. 기출지문 / 4 Ⅱ. 심화지문 / 13
02 국세부과와 세법적용 ······················································· 16
Ⅰ. 기출지문 / 16 Ⅱ. 심화지문 / 20
03 납세의무 ·········································· 21
Ⅰ. 기출지문 / 21 Ⅱ. 심화지문 / 29
04 조세채권 보전제도 ······················31
Ⅰ. 기출지문 / 31 Ⅱ. 심화지문 / 41
05 과 세 ············································ 44
Ⅰ. 기출지문 / 44 Ⅱ. 심화지문 / 51
06 국세환급금과 국세환급가산금 ··························53
Ⅰ. 기출지문 / 53 Ⅱ. 심화지문 / 55
07 심사와 심판 ······································ 56
Ⅰ. 기출지문 / 56 Ⅱ. 심화지문 / 62
08 납세자의 권리 및 보칙 ···································· 65

Ⅰ. 기출지문 / 65 Ⅱ. 심화지문 / 75
PART 02 국세징수법
01 총 칙 ·································· 80
Ⅰ. 기출지문 / 80 Ⅱ. 심화지문 / 85
02 징 수 ······································ 88
Ⅰ. 기출지문 / 88 Ⅱ. 심화지문 / 102

PART 03 부가가치세법
01 총 칙 ··················································· 112
Ⅰ. 기출지문 / 112 Ⅱ. 심화지문 / 117
02 과세거래 ······························121
Ⅰ. 기출지문 / 121 Ⅱ. 심화지문 / 127
03 영세율과 면세 ····························· 132
Ⅰ. 기출지문 / 132 Ⅱ. 심화지문 / 135
04 거래징수와 세금계산서 ······················· 138
Ⅰ. 기출지문 / 138 Ⅱ. 심화지문 / 143
05 과세표준과 세액계산 ······················ 147
Ⅰ. 기출지문 / 147 Ⅱ. 심화지문 / 152
06 신고?납부와 경정?징수?환급 ························159
Ⅰ. 기출지문 / 159 Ⅱ. 심화지문 / 162
07 간이과세 ········································168
Ⅰ. 기출지문 / 168 Ⅱ. 심화지문 / 171

PART 04 소득세법
01 총 칙 ························· 176
Ⅰ. 기출지문 / 176 Ⅱ. 심화지문 / 182
02 금융소득 ··········································186
Ⅰ. 기출지문 / 186 Ⅱ. 심화지문 / 189
03 사업소득 ································192
Ⅰ. 기출지문 / 192 Ⅱ. 심화지문 / 196
04 근로소득?연금소득?기타소득 ·················200
Ⅰ. 기출지문 / 200 Ⅱ. 심화지문 / 207
05 소득금액계산 및 세액계산 특례 ·······················213
Ⅰ. 기출지문 / 213 Ⅱ. 심화지문 / 219
06 종합소득 과세표준 및 세액계산 ························223
Ⅰ. 기출지문 / 223 Ⅱ. 심화지문 / 229
07 퇴직소득세 ································234
Ⅰ. 기출지문 / 234
08 양도소득세 ··········································· 235
Ⅰ. 기출지문 / 235 Ⅱ. 심화지문 / 242
09 신고?납부와 결정?경정?징수 및 환급 ·····························244
Ⅰ. 기출지문 / 244 Ⅱ. 심화지문 / 247
10 외국법인과 비거주자에 대한 과세 ······················ 248
Ⅰ. 기출지문 / 248 Ⅱ. 심화지문 / 249

PART 05 법인세법
01 총 칙 ·················································· 252
Ⅰ. 기출지문 / 252 Ⅱ. 심화지문 / 256
02 법인세의 계산구조 ······························259
Ⅰ. 기출지문 / 259 Ⅱ. 심화지문 / 262
03 익금과 익금불산입 ································· 265
Ⅰ. 기출지문 / 265 Ⅱ. 심화지문 / 268
04 손금과 손금불산입 ···································273
Ⅰ. 기출지문 / 273 Ⅱ. 심화지문 / 279
05 손익의 귀속시기 ·····································286
Ⅰ. 기출지문 / 286 Ⅱ. 심화지문 / 288
06 자산?부채의 평가 ··································290
Ⅰ. 기출지문 / 290 Ⅱ. 심화지문 / 294
07 감가상각 ···············································297
Ⅰ. 기출지문 / 297 Ⅱ. 심화지문 / 300
08 충당금과 준비금 ····································304
Ⅰ. 기출지문 / 304 Ⅱ. 심화지문 / 305
09 합병 및 분할 등에 대한 특례 ·························· 307
Ⅰ. 기출지문 / 307
10 소득금액계산의 특례(부당행위계산부인) ·································· 309
Ⅰ. 기출지문 / 309 Ⅱ. 심화지문 / 311
11 과세표준 및 세액계산 ········································ 312
Ⅰ. 기출지문 / 312 Ⅱ. 심화지문 / 314······················ 316
Ⅰ. 기출지문 / 316 Ⅱ. 심화지문 / 318
13 기타 법인의 납세의무 ····································· 319
Ⅰ. 기출지문 / 319 Ⅱ. 심화지문 / 320
14 연결납세제도 ································································· 322
Ⅰ. 기출지문 / 322

PART 06 상속세 및 증여세법/종합부동산세법
01 상속세 및 증여세법 ························································ 326
02 종합부동산세법 ·································································· 338