2024 세법 요쩜북

Part 1 부가가치세법
chapter 01. 부가가치세법 총론 1 _2
1. 부가가치세의 특징 ···································································································· 1 _2
1) 부가가치세의 과세구조
- 부가가치·
- 다단계 과세, 간접세, 전단계세액공제법
2) 기타의 특징 : 소비지국 과세원칙
2. 납세의무자 ················································································································ 1 _3
1) 납세의무자
- 사업자 : 국가/지방자치단체 포함
- 재화를 수입하는 자
2) 실질과세원칙 관련
3) 합병관련
4) 신탁관련
- 납세의무자의 원칙
- 예외
3. 사업자 등록 ··············································································································· 1 _6
1) 사업자등록 신청 절차 및 기한
2) 사업자등록증 발급
3) 사업자등록 사후관리
4. 과세기간 ··················································································································· 1 _8
1) 계속사업자
- 일반과세자
- 간이과세자
2) 신규사업자
3) 폐업자
5. 납세지 ······················································································································· 1 _9
1) 납세지
2) 사업장
3) 업종 등에 따른 사업장
- 제조업, 건설업·운수업·부동산매매업, 부동산임대업 등
4) 직매장, 하치장 및 임시사업장
5) 사업장별 과세의무이행( 사업장단위 vs 주사업장 총괄납부 vs 사업자 단위과세)
6) 주사업장 총괄납부와 사업자단위과세
- 개념, 신청 및 등록( 계속사업자와 신규사업자의 경우)
chapter 02. 과세거래 1 _ 13
1. 재화의 공급 ············································································································ 1 _14
1) 재화의 공급
2) 재화의 공급으로 보지 않는 것
- 담보제공, 사업양도, 조세의 물납, 법에 따른 공매와 경매, 법에 따른 수용, 원자재의 위탁가공,
비축석유의 소비대차, 신탁재산의 소유권 이전
2. 용역의 공급 ············································································································ 1 _17
1) 용역의 공급
- 건설업, 숙박, 음식점업, 부동산업 중 임대/ 단순가공, 재화·권리 등의 사용
- 불포함 : 전·답, 공익사업 등 / 근로제공, 무상임대 중 특정사항, 반환되는 입회금
2) 재화의 공급 vs 용역의 공급
3) 재화와 용역의 과세거래 비교
- 용역의 경우 과세가 아닌 것
- 예외
4) 과세대상여부 사례
3. 재화의 수입 ············································································································ 1 _19
1) 재화의 수입 : 수입시기, 과세표준
2) 보세구역을 통한 거래
4. 부수재화 또는 용역 ································································································· 1 _20
1) 주된 거래에 부수
2) 주된 사업에 부수
- 우연히 또는 일시적으로 공급되는 재화·용역
- 부산물
5. 재화의 공급의제 ····································································································· 1 _20
1) 자기생산, 취득재화의 공급의제
- 면세사업에 전용
- 비영업용소형승용차 또는 그 유지에 전용
- 개인적 공급
- 사업상증여
- 폐업시 잔존재화
2) 판매목적 타사업장 반출재화의 공급의제
- T/I 발행이 의무사항
- 주사업장 총괄납부·사업자단위과세가 적용되는 경우 제외(T/I 발행시 가능)
6. 공급시기(Chapter 4.의 과표계산시의 계산문제와도 관련) ···································· 1 _23
1) 재화의 공급시기_ 인도기준
- 일반적인 경우, 판매목적타사업장 반출(공급의제), 상품권, 재화의공급으로 보는 가공
2) 재화의 공급시기_수출하는 재화
- 내국물품의 국외반출, 중계무역방식/ 위탁판매수출/ 외국인도수출, 위탁가공무역방식의 수출,
원료의 반출
3) 재화의 공급시기_ 회수기일 도래기준
- 장기할부판매, 중간지급 조건부 공급, 완성도기준지급 공급, 계속적 공급
4) 재화의 공급시기_ 기타
- 자기생산·취득재화의 공급의제, 조건부 판매, 무인판매기, 보세구역 내에서 보세구역 외로 공급 등
5) 용역의 공급시기
- 일반적인 경우/장기할부판매, 중간지급 조건부 공급, 완성도기준지급 공급, 계속적 공급
- 간주임대료, 2 이상의 과세기간에 걸쳐 임대하고 임대료를 선불·후불 수령, 법소정의 용역의
2 이상의 과세기간에 걸쳐 계속적으로 제공하고 선불로 받는 경우
6) 공급시기 특례
- 본래의 공급시기보다 T/I 를 선발급/ 후발급/ 폐업시
7) 재화의 수입시기
7. 공급장소(공급장소가 국내인 경우 국내에서 과세가능) ··········································· 1 _29
재화(동산, 부동산) 및 용역(건설업, 부동산임대용역)
chapter 03. 영세율과 면세 1 _30
1. 영세율 제도 ············································································································ 1 _30
1) 영세율의 이해 : 소비지국 과세원칙, 완전면세
2) 영세율 적용대상자 : 과세사업자 / 상호면세주의(비거주자 및 외국법인)
2. 영세율 적용대상거래 ······························································································ 1 _31
1) 수출하는 재화
- 직수출
- 위탁판매수출, 외국인도수출 등
- 내국신용장(구매확인서)에 의한 공급, 수탁가공무역
2) 수출하는 용역
- 국외에서 제공하는 용역
- 선박 또는 항공기의 외국항행용역
3) 기타 외화 획득 재화·용역
- 국내에서 비거주자 또는 외국법인에 제공하는 재화·용역
- 수출재화 임가공무역
* 조세특례제한법에 따른 영세율 적용대상거래
* 외국환은행에서 원화인출 요건이 있을 때 영세율 적용하는 거래
* 사업자가 부가가치세를 별도로 적은 세금계산서를 발급하는 경우 인정하는 거래
4) 영세율 첨부서류
3. 면세제도 ················································································································· 1 _38
1) 재화 또는 용역의 공급에 대한 면세
- 기초생활 필수품
- 국민후생 및 문화관련
- 부가가치세 구성요소
- 기타
- 조세특례제한법상 주요 면세대상
2) 재화의 수입에 대한면세
3) 면세포기
- 포기 대상, 절차, 재변경
chapter 04. 과세표준 및 매출세액의 계산 1 _43
1. 재화 또는 용역의 공급에 대한 과세표준 ································································· 1 _43
1) 일반적인 원칙
- 금전으로 대가를 받는 경우, 금전 이외의 대가를 받는 경우
- 대가수령액에 부가가치세가 포함되었는지 불분명한 경우
- 부당행위 계산의 부인, 대가를 외화로 받은 경우
*시가의 적용순서
2) 거래형태별 공급가액
- 외상 및 할부판매, 장기할부판매, 중간지급조건부, 완성도 기준지급 공급, 계속적 공급 등
3) 공급가액에 포함여부 및 불공제
- 수령액 중 포함하는 것 vs 포함하지 않는 것
- 지급액 중 공제하지 않는 것
4) 마일리지 등으로 결제를 받은 경우 공급가액
- 마일리지 등으로 대금의 전부 또는 일부를 결제받은 경우
- 자기적립 마일리지 등 외의 마일리지 등으로 전부 또는 일부를 결제받은 경우
- 자기적립마일리지등으로 전부를 결제받은 경우
2. 수입 재화에 대한 과세표준 ····················································································· 1 _47
1) 과세표준
2) 보세구역
3. 재화의 공급의제에 대한 공급가액 ··········································································· 1 _48
1) 자기생산·취득재화의 공급의제(비상각자산, 감가상각자산)
2) 판매목적 타사업장반출의 공급의제
4. 공급가액 계산의 특례 ····························································································· 1 _49
1) 공통사용재화 공급
2) 토지와 건물 등 일괄공급
- 실지거래가액 구분이 분명할 때, 실지거래가액 구분이 불분명할 때
3) 부동산 임대용역 공급
- 임대료, 간주임대료, 관리비
4) 겸용주택 임대용역 공급
- 과세면적비율, 총 임대료 계산, 공급가액 계산
5. 매출세액과 대손세액공제 ······················································································· 1 _52
1) 매출세액
2) 대손세액공제
3) 대손세액공제 요건(요건, 확정기한)
6. 세금계산서 ·············································································································· 1 _53
1) 세금계산서의 발급과 작성사항
- 발급의무자, 필요적 기재사항, 임의적 기재사항
2) 세금계산서 발급시기와 발급특례
- 발급시기 : 원칙, 후발급 특례
- 발급특례 : 위탁판매, 위탁매입, 리스거래
3) 수정세금계산서
- 수정 사유 발생일에 발급, 당초 세금계산서 작성일로 발급
4) 세금계산서 합계표 제출
5) 전자세금계산서
- 발급대상자, 전송기한, 발급명세 미전송 가산세
6) 매입자발행세금계산서
- 발급사유, 발행사업자, 발행대상 사업자
7. 영수증 ····················································································································· 1 _58
1) 영수증 발급대상 업종
2) 간이과세자의 영수증 발급
* 간이과세자의 영수증 발급적용시기 통지
8. 세금계산서 및 영수증 발급의무 면제 ······································································ 1 _59
chapter 05. 매입세액 및 납부세액 계산 1 _60
1. 세금계산서 수취분 매입세액 ··················································································· 1 _61
1) 매입세액 공제 원칙
2) 공제받지 못할 매입세액
- 정책적 목적의 제재
- 의무불이행 또는 업무무관
2. 신용카드매출전표 등 매입세액공제 ········································································ 1 _64
- 요건, 효과
3. 의제매입세액 ·········································································································· 1 _65
1) 취지
2) 공제액
- 음식점업(2/102, 8(9)/108(109), 6/106), 제조업(6/106, 4/104, 2/102), 이외(2/102)
- 한도시 적용률
3) 요건
4) 공제시기
5) 추징
6) 제조업 의제매입세액 공제특례
4. 공통사용 재화 공급의 안분계산 ·············································································· 1 _67
1) 공급가액
2) 유의사항
3) 안분계산 생략
5. 공통사용재화 공통매입세액 안분계산 ····································································· 1 _68
1) 안분계산
- 매입한 과세기간 이후의 과세기간에 공급
- 매입한 과세기간에 공급
- 과세공급가액 또는 면세공급가액이 없는 경우
2) 안분계산 생략
6. 납부세액 또는 환급세액의 재계산 ··········································································· 1 _68
- 요건, 방법, 재계산 배제
7. 면세전용 감가상각자산의 과세 전환 매입세액 ························································ 1 _70
- 공제액, 안분계산
chapter 06. 차가감 납부세액과 가산세, 신고·납부 절차 1 _72
1. 경감·공제세액 ········································································································ 1 _73
1) 전자신고세액공제
2) 전자세금계산서 발급 전송에 대한 세액공제
3) 신용카드 매출전표 등 발행세액공제
2. 가산세 ····················································································································· 1 _74
1) 국세기본법상 가산세
- 무신고
- 과소신고·초과환급신고
- 납부지연: 지연이자& 체납제재
2) 부가가치세법상 가산세
- 미등록
- 세금계산서 불성실(공급자)
- 세금계산서 불성실(매입자)
- 세금계산서 합계표 불성실
- 전자세금계산서 발급명세 전송 불성실
- 가산세 중복배제
3. 예정신고·확정신고 납부 및 절차 ············································································ 1 _80
1) 예정신고·납부
- 일반
- 예외
2) 확정신고·납부
4. 환급 및 결정·경정, 징수 ························································································· 1 _81
1) 환급
- 일반환급
- 조기환급
- 결정.경정 시 환급
2) 결정·경정
3) 징수
5. 재화의 수입에 대한 신고·납부 ················································································ 1 _82
1) 재화를 수입하는 자가 관세법에 따라 관세를 신고·납부 하는 경우
2) 재화의 수입에 대한 부가가치세 납부유예
6. 대리납부 ················································································································· 1 _83
1) 비거주자 등이 제공하는 용역 등에 대한 대리납부
- 적용대상, 공급자, 공급받는자
- 대리납부세액 신고·납부
* 전자적 용역을 공급하는 국외사업자의 사업자등록 및 납부 등에 관한 특례
2) 사업양수시 양수자의 부가가치세 대리납부
3) 신용카드 등 결제금액에 대한 부가가치세 대리납부
7. 신탁 관련 기타 납세의무(원칙 : 수탁자, 특정한 경우 위탁자 ·································· 1 _86
1) 수익자의 제 2 차 납세의무
2) 수탁자의 물적납세의무
chapter 07. 간이과세 1 _88
1. 간이과세자의 범위와 특징 ······················································································ 1 _88
1) 적용대상
2) 배제대상
2. 과세유형의 변경 ····································································································· 1 _89
1) 변경시기
- 일반적인 경우
- 신규사업자의 경우
- 기타
2) 변경절차
3) 간이과세 포기
*면세포기와 비교
3. 간이과세자의 부가가치세 과세표준과 세액의 계산 ················································· 1 _91
1) 납부세액: 과세표준 × 업종별 부가가치율×10%(0%) + 재고납부세액
2) 공제세액
- 매입세금계산서 등 수취세액공제, 전자신고 세액공제, 신용카드 매출전표등 발행세액공제,
전자세금계산서 발급 전송에 대한 세액공제
3) 신고와 납부
- 예정부과와 납부
- 확정신고와 납부
- 납부의무 면제
4) 재고매입세액·재고납부세액
[일반과세자 vs 간이과세자: 차이가 있는 경우]

Part 2 법인세법
chapter 01. 법인세법 총론 2 _2
1. 법인세의 과세대상 ···································································································· 2 _2
1) 각 사업연도 소득
2) 토지 등 양도소득
3) 미환류소득
4) 청산소득
2. 법인세 납세의무자와 납세범위 ·················································································· 2 _3
1) 본점·주사무소 소재지에 따라(내국법인과 외국법인)
2) 영리목적 유·무(영리법인과 비영리법인)
3. 신탁소득관련 법인세(vs. 부가가치세) ······································································ 2 _4
- 수익자, 법인과세 신탁재산, 위탁자
4. 사업연도 ··················································································································· 2 _5
1) 사업연도 설정
2) 최초사업연도 개시일
3) 사업연도의 변경
- 변경신고 기한, 적용
4) 사업연도 의제
5. 납세지 ······················································································································· 2 _7
1) 법인별 납세지
- 내국법인, 외국법인, 법인으로 보는 단체
2) 납세지의 지정과 변경신고
6. 세무조정 ··················································································································· 2 _8
1) 세무조정
2) 신고조정사항과 결산조정사항
7. 소득처분 ················································································································· 2 _10
1) 유보(△유보)
- 유보의 추인
2) 사외유출
- 유형
- 무조건 기타 사외유출
3) 기타
- 유형
8. 법인세의 계산구조 ·································································································· 2 _14
[별지제 3 호서식 : 법인세과세표준 및 세액조정계산서
chapter 02. 익금 2 _ 15
1. 익금항목 예시 ········································································································· 2 _15
- 보험업법 등 법률에 의한 유형·무형 자산 평가차익
- 자산수증이익
- 특수한 저가매입
- 채무면제이익
- 손금산입된 금액 중 환입액 등
2. 익금불산입 항목 ····································································································· 2 _16
- 주식발행초과금(자본거래)
- 자산수증이익·채무면제이익 중 이월결손금 보전에 충당한 금액
- 법정 출자전환 채무 면제이익으로 결손금 보전에 충당할 금액
- 감자차익 등
3. 의제배당(현금배당은 아니지만 배당으로 의제) ······················································· 2 _18
1) 잉여금의 자본전입으로 인한 무상주 수령
- 의제배당 대상
- 의제배당 소득계산
- 의제배당 귀속시기
2) 감자, 해산, 합병, 분할로 인한 대가수령
- 의제배당 대상
- 의제배당 소득계산
- 의제배당 귀속시기
4. 수입배당금 익금불산입 : 배당소득 이중과세조정 ··················································· 2 _21
- 요건
- 수입배당금 익금불산입액 계산
- 적용 배제
5. 임대보증금에 대한 간주임대료 ··············································································· 2 _23
1) 추계결정을 하는 경우
2) 부동산 임대업을 주업으로 하는 차입금과다법인의 간주임대료
- 적용대상
- 간주임대료 계산
chapter 03. 손금 2 _24
1. 손금항목 예시 ········································································································· 2 _24
- 매출원가, 인건비, 제세공과금
- 판매한 상품·제품의 보관료 포장비, 운반비, 판매장려금 및 판매수당
- 영업자가 조직한 단체에 대한 회비 등
2. 손금불산입 ·············································································································· 2 _26
- 자본거래 등
- 과다경비 등
- 업무무관 비용 등
3. 손금 배분원칙과 입증 책임 ····················································································· 2 _28
1) 손금배분원칙
2) 손금입증책임
- 적격증명서류
- 적격증명서류 미수취시 제재
4. 세금과 공과금 ········································································································· 2 _29
1) 조세
- 원칙, 예외
- 부가가치세 불공제 매입세액
2) 공과금
3) 벌금, 과료, 과태료, 가산금, 강제처분비
5. 인건비 ····················································································································· 2 _31
1) 급여·상여
2) 임원 상여금 및 임원 퇴직급여
3) 복리후생비
6. 기업업무추진비 ······································································································· 2 _33
1) 기업업무추진비 범위
2) 현물 기업업무추진비의 평가
3) 기업업무추진비 귀속시기
4) 기업업무추진비 세무조정
5) 문화기업업무추진비 특례
6) 자산계상 접대비
[기업업무추진비 세무조정 구조]
7. 기부금 ····················································································································· 2 _37
1) 개념
2) 의제기부금
3) 기부금 구분
- 특례기부금
- 우리사주조합 기부금
- 일반기부금
- 비지정기부금
4) 현물 기부금 평가
5) 기부금 귀속시기
6) 기부금 세무조정
[기부금 세무조정 구조]
8. 지급이자 ················································································································· 2 _42
1) 원칙
2) 예외
3) 채권자불분명 사채이자
4) 비실명 채권·증권 이자
5) 건설자금이자
6) 업무무관자산 관련이자
- 지급이자
- 업무무관자산
chapter 04. 손익의 귀속사업연도와 자산·부채의 평가 2 _45
1. 손익귀속의 귀속사업연도 ······················································································· 2 _45
- 권리의무 확정주의, 기업회계기준의 관행의 적용
1) 자산 판매손익의 귀속사업연도
- 일반원칙
- 장기할부판매
2) 용역제공 등의 귀속사업연도
3) 이자수익 및 이자비용의 귀속사업연도
- 원칙, 특례
- 현재가치상각액의 법인세법 인정여부
4) 임대료 등 기타손익의 귀속사업연도
5) 전기오류수정손익의 귀속사업연도
2. 자산의 취득가액 ····································································································· 2 _50
1) 취득가액 일반 원칙
2) 취득가액 특수문제
- 고가매입, 저가매입
- 교환취득, 장기연불조건으로 매입한자산 등
3. 자산·부채의 평가 ··································································································· 2 _52
1) 일반적인 경우
- 예외적으로 인정되는 평가손익
2) 재고자산 평가
- 평가방법
- 무신고 및 임의변경시 평가방법
- 평가방법 신고기한
- 세무조정
3) 유가증권 평가
- 세무조정
4) 화폐성 외화자산·부채 평가
- 외화환산손익
chapter 05. 유형자산 및 무형자산의 감가상각비 2 _56
1. 감가상각 자산 ········································································································· 2 _57
1) 감가상각 대상자산
2) 감가상각제외자산
2. 상각범위액의 결정요소 ··························································································· 2 _58
1) 취득가액
2) 잔존가액
3) 내용연수
- 기준, 신고내용연수
- 수정, 특례(변경), 환산내용연수
4) 감가상각방법
3. 감가상각시부인 ······································································································· 2 _61
1) 한도 비교 대상 감가상각비
- 즉시상각의제
- 즉시상각의제 특례
2) 상각범위액
- 정액법, 정률법
- 특수한 경우
- 건설자금이자 관련
[감가상각비 세무조정 구조]
4. 감가상각자산의 양도 및 평가증 ·············································································· 2 _65
- 감가상각자산의 양도
- 감가상각자산의 평가증
5. 업무용 승용차 관련 비용의 손금불산입 특례 ························································· 2 _65
1) 업무전용 자동차보험
2) 업무용승용차 관련비용의 규제
- 업무용승용차 관련비용의 업무사용금액
* 업무용승용차를 임차한 경우
* 소규모 부동산임대법인에 대한 업무용승용차 관련비용 규제
[업무용승용차 세무조정 구조]
6. 감가상각비 기타사항 ······························································································ 2 _69
1) 감가상각비의제
2) 감가상각방법 변경
3) 내용연수 변경(특례내용연수)
[세법상 한도초과와 시인부족액 범위 내 손금산입에 대한 정리]
7. K-IFRS 적용 법인의 감가상각비 손금 산입 특례 (jump) ······································· 2 _70
chapter 06. 충당금과 준비금 2 _71
1. 퇴직급여충당금 ······································································································· 2 _71
1) 퇴직급여 지급시의 세무처리
- 퇴직급여충당금과 상계, 유보추인
- 현실적인퇴직 vs 비현실적인 퇴직
- 임원 퇴직급여 한도초과지급
2) 한도시부인
ⓐ 총급여액 기준
- 퇴직급여 지급대상 임직원 총급여
ⓑ 추계액 기준
- 퇴직급여 추계액
- 퇴직급여충당금 설정전 잔액
2. 퇴직연금충당금(퇴직부담금) ··················································································· 2 _75
1) 퇴직급여 지급시의 세무처리
2) 퇴직연금충당금의 설정
- 퇴직연금충당금 설정전 잔액
- 퇴직급여충당금 기말 잔액
[퇴직급여충당금·퇴직연금충당금 세무조정구조]
3. 퇴직급여충당금의 승계 ··························································································· 2 _77
4. 대손금과 대손충당금 ······························································································ 2 _77
[총액법의 이해]
1) 대손금
- 대손금 요건(신고조정 사항, 결산조정 사항)
- 대손금(손금) 귀속시기
- 대손처리 이후 사건
2) 대손충당금
- Book 기말 대손충당금잔액
- Tax 설정 대상채권
- 당기 대손실적률
[대손충당금 세무조정구조]
5. 대손충당금의 승계 ································································································· 2 _81
6. 일시상각충당금 및 압축기장충당금 ······································································· 2 _81
1) 일시상각충당금(감가상각자산)·압축기장충당금(비상각자산)의 설정
2) 환입
[국고보조금·공사부담금 세무조정 구조]
7. 준비금 ····················································································································· 2 _83
chapter 07. 부당행위계산의 부인 2 _84
1. 부인의 요건 ············································································································ 2 _84
1) 특수관계인
2) 부당행위계산의 유형
- 자산의 고가매입·저가양도
- 저리대여·고리차용
- 불공정 자본거래
3) 현저한 이익의 분여 요건
2. 부당행위 판정의 시가 ····························································································· 2 _87
1) 일반적인 경우
2) 금전대여·차용
3) 자산·용역의 제공시
3. 자산의 고가매입·저가양도 ····················································································· 2 _88
4. 가지급금 인정이자 ·································································································· 2 _89
- 가지급금
- 인정이자율
- 이자수령약정액
[지급이자 손不 vs 인정이자 익入]
5. 불공정자본거래 ······································································································· 2 _91
1) 세무조정
2) 불공정자본거래 적용요건과 유형
[불공정자본거래 이익분여액 계산구조]
chapter 08. 과세표준과 세액의 계산 2 _93
[별지 제 3 호서식: 법인세 과세표준 및 세액조정 계산서]
1. 이월결손금 ·············································································································· 2 _94
1) 이월결손금공제 vs 자산수증이익·채무면제이익의 이월결손금 충당
2) 결손금 소급공제
[결손금 소급공제 계산구조]
2. 비과세소득 ·············································································································· 2 _97
3. 소득공제 ················································································································· 2 _97
- 배당소득공제
4. 산출세액 ················································································································· 2 _98
1) 법인세 세율
2) 사업연도가 1 년미만인 경우
5. 세액감면 ················································································································· 2 _98
6. 세액공제 ················································································································· 2 _98
1) 외국납부세액공제
[외국납부세액공제 계산구조]
2) 재해손실세액공제
3) 사실과 다른 회계처리로 인한 경정에 따른 세액공제
4) 조세특례제한법에 따른 세액공제
- 연구인력 개발비 세액공제
7. 최저한세 ··············································································································· 2 _104
1) 최저한세 적용 제외 조세감면
2) 최저한세와 감면후세액계산
3) 조세감면 배제순서
[최저한세 계산구조]
chapter 09. 법인세의 납세절차 2 _ 108
1. 기납부세액 ··········································································································· 2 _108
1) 중간예납세액
- 대상
- 중간예납세액 계산방법
2) 원천징수세액
- 내국법인의 원천징수대상소득
- 원천징수세액 납부기한
- 채권 등의 중도매도시 원천징수의무
3) 수시부과세액
2. 법인세의 신고·납부 ······························································································ 2 _110
1) 법인세 신고기한
2) 법인세 신고시 제출서류
3) 법인세 자진납부
3. 결정·경정·징수 및 환급 ······················································································· 2 _112
4. 법인과세 신탁재산의 각 사업연도의 소득에 대한 법인세 과세특례 ······················· 2 _113
5. 토지 등 양도소득에 대한 법인세 ··········································································· 2 _115
6. 미환류소득에 대한 법인세(투자·상생협력 촉진을 위한 과세특례) ························ 2 _115
7. 청산소득에 대한 법인세 ························································································ 2 _116
1) 납세의무자
2) 과세표준
3) 세율
4) 신고·납부 기한
8. 각 연결사업연도의 소득에 대한 법인세 ································································ 2 _117
9. 비영리법인의 각사업연도에 대한 법인세 ······························································ 2 _120
10. 합병 및 분할 등에 대한 과세특례 (jump) ··························································· 2 _122

Part 3 소득세법
chapter 01. 소득세법 총론 3 _2
1. 소득세의 과세대상 ···································································································· 3 _2
- 열거주의
- 소득원천설
2. 납세의무자 ················································································································ 3 _2
1) 개인
- 거주자, 비거주자
- 거주자·비거주자로 의제하는 경우
2) 법인 아닌 단체
- 원칙, 예외
3. 원천징수제도 ············································································································ 3 _4
1) 유형
2) 원천징수 대상소득
4. 과세기간 ··················································································································· 3 _5
5. 납세지 ······················································································································· 3 _5
1) 일반적인 소득세의 납세지
- 거주자
- 비거주자
2) 납세지의 지정 및 변경신고
6. 종합소득세 계산구조 ································································································· 3 _6
chapter 02. 이자소득과 배당소득 3 _7
1. 이자소득 ··················································································································· 3 _7
1) 이자소득의 범위와 수입시기
- 예금·적금의 이자, 채권·증권의 이자와 할인액, 단기 저축성 보험의 보험차익, 직장공제회
초과반환금, 비영업대금의 이익, 유사이자소득, 결합파생상품의 이익
2) 이자소득에서 제외되는 소득
- 이자소득 vs 사업소득
- 손해배상금 법정이자
2. 배당소득 ················································································································· 3 _10
1) 배당소득의 범위와 수입시기
- 일반배당, 의제배당, 인정배당
- 집합투자기구로부터의 이익
- 파생결합증권 등
- 배당간주
- 유사배당소득, 결합파생상품의 이익
- 출자공동사업자 배당
2) 집합투자기구로부터의 이익
3. 금융소득의 과세방법 ······························································································ 3 _13
1) 비과세 금융소득
2) 무조건 분리과세 금융소득ⓐ
- 비실명 이자·배당 소득, 장기채권의 이자·할인액, 직장공제회 초과반환금 등
3) 무조건 종합과세 금융소득ⓑ
4) 조건부 종합과세 금융소득ⓒ
4. Gross-up 제도 ······································································································ 3 _16
1) Gross-up 불가능 배당소득
2) Gross-up 적용 배당소득 계산
5. 금융소득이 있는 경우의 산출세액 ··········································································· 3 _18
1) 금융소득과 금융소득금액
2) 산출세액 계산
- 종합과세되는 금융소득이 2,000 만원을 초과하는 경우
- 종합과세되는 금융소득이 2,000 만원을 초과하지 않는 경우
[금융소득 종합과세 계산구조]
chapter 03. 사업소득 3 _20
1. 사업소득의 범위와 비과세소득 ··············································································· 3 _20
1) 사업소득의 범위
- 사업소득에 포함, 제외
2) 비과세 사업소득
2. 사업소득금액의 계산 ······························································································ 3 _21
[과세표준 계산구조]
1) 총수입금액
- 유가증권처분손익, 유형자산 및 무형자산 처분손익, 이자수익과 배당금수익
- 보험차익, 자산수증이익·채무면제이익, 자가소비, 대표자의 가지급금, 판매장려금 등
2) 필요경비
- 건강보험료 등, 손해배상금, 사업용 유형자산
- 지급이자, 유형·무형자산 처분, 폐기, 폐기처분
- 기업업무추진비, 기부금, 업무용승용차, 대표자 인건비, 퇴직급여 충당금, 대손충당금 설정대상채권 등
3. 사업소득 수입시기 ·································································································· 3 _27
- 상품·제품 등 재고자산, 재고자산 이외자산, 장기할부판매,
- 용역제공, 인적용역의 제공, 이자와 할인액 등
4. 사업소득 과세방법 ·································································································· 3 _28
1) 사업소득 원천징수
- 부가가치세 면세대상 의료보건용역 및 인적용역
- 농·축·수산물 판매업자(복식부기의무자 제외) 및 노점상인