2022 세무회계 기출문제집 실전답안

회계사 2차시험 세법
길라잡이
Ⅰ. 2022년도 제57회 공인회계사시험 시행계획 공고 ·········································································7
Ⅱ. 공인회계사시험 통계 ····················································································································13
Ⅲ. 출제경향분석표 ····························································································································15
Ⅳ. 2차시험 문제풀이 및 답안작성 요령 ···························································································19
문 제
2021년도 제56회 제2차 시험 기출문제 ····························································································25
2020년도 제55회 제2차 시험 기출문제 ····························································································41
2019년도 제54회 제2차 시험 기출문제 ····························································································57
2018년도 제53회 제2차 시험 기출문제 ····························································································73
2017년도 제52회 제2차 시험 기출문제 ····························································································89
2016년도 제51회 제2차 시험 기출문제 ··························································································107
2015년도 제50회 제2차 시험 기출문제 ··························································································121
2022 회계사/세무사 2차시험 세무회계 기출문제집
CONTENTS
세무사 2차시험 회계학 2부
길라잡이
Ⅰ. 2022년도 제59회 세무사 자격시험 시행계획 공고 ·····························································139
Ⅱ. 세무사(2차) 시험 결과 분석 ································································································149
Ⅲ. 출제경향분석표 ····················································································································151
Ⅳ. 2차시험 문제풀이 및 답안작성 요령 ···················································································156
문 제
2021년도 제58회 제2차 시험 기출문제 ···················································································157
2020년도 제57회 제2차 시험 기출문제 ···················································································171
2019년도 제56회 제2차 시험 기출문제 ···················································································189
2018년도 제55회 제2차 시험 기출문제 ···················································································207
2017년도 제54회 제2차 시험 기출문제 ···················································································225
2016년도 제53회 제2차 시험 기출문제 ···················································································245
2015년도 제52회 제2차 시험 기출문제 ···················································································263
2022 회계사/세무사 2차시험 세무회계 기출문제집
CONTENTS
회계사 2차시험 세법
해답 및 해설
2021년도 제56회 제2차 시험 기출문제 ···················································································285
2020년도 제55회 제2차 시험 기출문제 ···················································································311
2019년도 제54회 제2차 시험 기출문제 ···················································································337
2018년도 제53회 제2차 시험 기출문제 ···················································································365
2017년도 제52회 제2차 시험 기출문제 ···················································································393
2016년도 제51회 제2차 시험 기출문제 ···················································································425
2015년도 제50회 제2차 시험 기출문제 ···················································································449
세무사 2차시험 회계학 2부
해답 및 해설
2021년도 제58회 제2차 시험 기출문제 ···················································································481
2020년도 제57회 제2차 시험 기출문제 ···················································································503
2019년도 제56회 제2차 시험 기출문제 ···················································································529
2018년도 제55회 제2차 시험 기출문제 ···················································································565
2017년도 제54회 제2차 시험 기출문제 ···················································································597
2016년도 제53회 제2차 시험 기출문제 ···················································································629
2015년도 제52회 제2차 시험 기출문제 ···················································································659