추가 적립 안내

1. 이론서의 분량을 최소화하여 시간이 부족한 수험생들의 부담을 줄이고, 요약집으로도 활용
할 수 있도록 구성하였습니다.

2. 이론내용을 학습하면서 동시에 기출문제까지 학습하는 효과를 얻을 수 있도록 효율적으로
정리하였습니다.

3. 최근 10년동안 출제되었던 7급 및 9급 시험의 기출 내용을 수록하였고, 기출문제에 나왔
던 내용 부분을 다른 글씨체로 표시하여 수험생들이 이론 내용의 중요한 부분과 집중적으
로 학습해야 할 부분을 스스로 파악하면서 학습할 수 있도록 하였습니다.

4. 수험생들이 예제편에 수록 되어있는 문제들을 함께 풀어봄으로써 이론서로 공부한 이론내
용을 정확히 이해하고 있는지, 단원 간 연계되는 내용이 무엇인지를 체크할 수 있도록 하
였습니다.


▶ 동영상 강의 : www.eduwill.net

[예제편]
PART 1 부가가치세
Chapter 1 부가가치세 기본이론
Chapter 2 총 칙
1. 납세의무자 ·············································2
2. 신탁관련 수탁자의 물적납세의무 ···························3
3. 과세기간 ··············································4
4. 사업장 ················································5
5. 주사업장총괄납부와 사업자단위과세 ·························7
6. 사업자등록 ·············································9
Chapter 3 과세거래
1. 재화의 공급(사업자) ····································11
2. 재화의 간주공급 ·······································12
3. 용역의 공급(사업자)과 재화의 수입(사업자 불문) ············· 15
4. 부수재화 또는 부수용역 ·································17
5. 공급시기와 공급장소 ····································18
6. 재화 및 용역의 공급시기 특례 ····························22
Chapter 4 영세율과 면세
1. 영세율 ··············································· 24
2. 면 세 ················································29
Chapter 5 과세표준과 매출세액
1. 과세표준 기본원칙 ······································33
2. 과세표준의 해당 여부 ···································33
3. 거래유형별 과세표준 ····································34
4. 공통사용재화(과세사업과 면세사업 등에 공통으로 사용된 재화)의 공급 ·················40
5. 일괄공급(토지와 건물 등을 함께 공급)의 공급가액 ············41
6. 부동산임대용역 공급가액 ································43
7. 재화의 간주공급 공급가액 ································45
8. 매출세액의 계산 ·······································47
9. 대손세액공제 ··········································49
Chapter 6 거래징수와 세금계산서
1. 세금계산서 ············································51
2. 수정세금계산서 ········································53
3. 매입자발행세금계산서 ···································54
4. 영수증ㆍ신용카드ㆍ금전등록기 ····························55
Chapter 7 납부세액의 계산
1. 매입세액공제요건 ·······································57
2. 공제하지 아니하는 매입세액 ······························57
3. 공통매입세액의 안분계산 ································60
4. 의제매입세액 ··········································64
5. 공통매입세액의 재계산 ··································66
6. 면세사업용 감가상각자산의 과세사업용 전환 시 매입세액공제 특례 ·· 67
7. 일반과세자로 변경 시 재고품 등에 대한 매입세액 공제 특례 ···· 68
8. 종합문제 ··············································70
Chapter 8 부가가치세 납세절차
1. 신고와 납부 ···········································73
2. 결정과 경정 ···········································74
3. 징수와 환급 ···········································74
4. 대리납부 ··············································74
5. 국외사업자의 용역 등 공급에 관한 특례 ····················75
6 전자적 용역을 공급하는 국외사업자의 사업자등록 및 납부 등에
관한 특례 ·············································76
7. 가산세 ···············································78
Chapter 9 간이과세
1. 간이과세 일반 ·········································82
2. 간이과세 납부세액의 계산 ································84
3. 간이과세자 납세절차 ····································85
4. 과세유형의 전환 시 매입세액의 조정 ·······················86

PART 2 법 인 세
Chapter 1 총 설
1. 납세의무자 ············································90
2. 사업연도 ··············································92
3. 납세지 ··············································94
Chapter 2 세무조정과 소득처분
1. 세무조정 ··············································95
2. 소득처분 ··············································97
3. 유보의 사후관리 및 소득금액조정합계표 작성 사례 ············98
Chapter 3 익 금
1. 익 금 ···············································101
2. 익금불산입 ···········································102
3. 자산의 저가매입 ·······································104
4. 간주임대료 ···········································105
5. 출자전환에 따른 채무면제이익 ···························106
6. 이월익금 ·············································108
7. 고정자산 평가이익 ·····································109
8. 의제배당 ·············································110
9. 종합문제 ·············································113
Chapter 4 손 금
1. 손 금 ···············································115
2. 손금불산입 ···········································116
3. 공동경비 ·············································118
4. 업무무관비용 ·········································119
5. 업무용승용차 ·········································120
6. 세금과 공과금 ········································122
7. 인건비와 복리후생비 ···································123
Chapter 5 고정자산의 감가상각
1. 감가상각 시부인 계산 원리 ······························127
2. 상각범위액 계산 ·······································129
3. 즉시상각의제 ·········································131
4. 상각부인액의 사후관리 ·································133
5. 감가상각비 의제 ·······································135
Chapter 6 기부금과 접대비
1. 기부금 분류 ··········································136
2. 기부금 손금산입 한도와 한도초과액 이월공제 ···············137
3. 접대비 한도초과액 손금불산입 ···························139
4. 기부금과 접대비 비교 ··································141
Chapter 7 지급이자의 손금불산입
1. 지급이자 손금불산입 ···································143
2. 건설자금이자 ·········································145
Chapter 8 충당금과 준비금
1. 대손금과 대손충당금 ···································147
2. 일시상각충당금 및 압축기장충당금 ························151
3. 준비금 ··············································153
Chapter 9 손익의 귀속시기와 자산ㆍ부채의 평가
1. 자산의 판매손익 등의 귀속시기 ··························155
2. 용역제공 등의 손익의 귀속시기 ··························157
3. 기타 손익의 귀속시기 ··································158
4. 자산의 취득가액 ·······································160
5. 자산ㆍ부채의 평가 ·····································162
Chapter 10 재고자산ㆍ유가증권ㆍ외화자산 및 부채의 평가
1. 재고자산과 유가증권의 평가 ·····························164
2. 외화자산ㆍ외화부채의 평가 ······························166
Chapter 11 부당행위계산부인
1. 자산의 고가매입 및 저가양도 ····························167
2. 저리대여ㆍ고리차용 ····································169
3. 불공정 자본거래 및 기타 부당행위계산부인 유형 ············173
Chapter 12 과세표준과 세액계산
1. 각 사업연도소득 산출세액의 계산 ·························175
2. 외국납부세액공제 ······································177
3. 재해손실세액공제 ······································179
4. 사실과 다른 회계처리에 기인한 경정에 따른 세액공제 ········181
Chapter 13 법인세의 납세절차
1. 법인세 과세표준 신고와 자진납부 ·························182
2. 중간예납 ·············································184
3. 결손금 소급공제 ·······································185
Chapter 14 기타의 법인세
1. 토지 등 양도소득에 대한 법인세 ·························188
2. 청산소득에 대한 법인세 ································189
Chapter 15 외국법인의 납세의무
1. 외국법인 납세의무 ·····································191
2. 국내사업장의 범위 ·····································192
Chapter 16 연결납세제도
1. 연결납세방식의 적용 ···································194
2. 연결납세방식의 적용 취소와 포기 ·························196
Chapter 17 합병과 분할
1. 적격합병 요건과 과세이연 ·······························198
2. 적격분할 ·············································201

PART 3 소 득 세
Chapter 1 총 칙
1. 소득세 납세의무 ·······································204
2. 납세지 ··············································206
Chapter 2 이자소득과 배당소득
1. 이자소득 ·············································208
2. 배당소득 ·············································210
3. 이자소득과 배당소득의 과세방법 ·························212
Chapter 3 사업소득
1. 사업소득금액의 계산 ···································214
2. 부동산임대업 ········································217
3. 사업소득의 수입시기 ···································220
4. 사업소득금액과 각 사업연도 소득의 비교 ···················221
Chapter 4 근로소득과 연말정산
1. 근로소득금액의 계산 ···································225
2. 일용근로자 ···········································228
3. 근로소득 수입시기 ·····································228
Chapter 5 연금소득ㆍ기타소득
1. 연금소득 ·············································229
2. 기타소득 ·············································231
Chapter 6 소득금액계산의 특례
1. 부당행위계산부인 ······································235
2. 공동사업 ·············································236
3. 결손금과 이월결손금 ···································238
Chapter 7 종합소득 과세표준 및 산출세액 계산구조
1. 소득공제 - 인적공제 ···································241
2. 소득공제 - 물적공제 ···································244
3. 산출세액의 계산 ·······································245
4. 세액공제 ·············································248
Chapter 8 종합소득의 납세절차
1. 중간예납 및 확정신고와 자진납부 ·························251
2. 원천징수 ·············································253
3. 성실신고확인 ·········································255
4. 결정ㆍ경정 ···········································256
Chapter 9 퇴직소득세
1. 임원퇴직금 ···········································259
2. 퇴직소득세 계산 ·······································261
Chapter 10 양도소득세
1. 양도차익의 계산 ·······································262
2. 양도소득 과세표준 및 산출세액 계산 ······················265
3. 이월과세 ·············································268

부 록 신 고 서 식
01 부가가치세 신고서식 ···································272
02 법인세 신고서식 ·······································284
03 소득세 신고서식 ·······································291

[이론편]
PART 1 부가가치세
Chapter 1 부가가치세 기본이론
제1절 부가가치세의 유형과 과세방법 ··························2
제2절 국경세조정 ··········································3
제3절 우리나라 부가가치세의 특징 ····························4
Chapter 2 총 칙
제1절 납세의무자 ··········································5
제2절 과세기간 ············································7
제3절 납세지 ·············································8
제4절 사업자등록 ·········································13
Chapter 3 과세거래
제1절 개 요 ·············································16
제2절 재화의 공급 ········································16
제3절 용역의 공급 ········································21
제4절 재화의 수입 ········································23
제5절 부수재화 또는 부수용역 ······························24
제6절 공급시기와 공급장소 ·································25
Chapter 4 영세율과 면세
제1절 영세율과 면세의 의의 ································30
제2절 영세율 ············································31
제3절 면 세 ·············································37
Chapter 5 과세표준과 매출세액
제1절 과세표준의 계산 ·····································42
제2절 과세표준계산의 특례 ·································45
제3절 매출세액의 계산과 대손세액공제 ·······················48
Chapter 6 거래징수와 세금계산서
제1절 거래징수 ···········································50
제2절 세금계산서 ·········································50
제3절 영수증 ············································59
제4절 신용카드와 금전등록기 ·······························61
Chapter 7 납부세액의 계산
제1절 납부세액의 계산구조 ·································62
제2절 세금계산서에 의한 매입세액 ···························63
제3절 공통매입세액의 안분계산 ······························66
제4절 의제매입세액공제 ····································67
제5절 공통매입세액의 재계산 ·······························70
제6절 면세사업 등을 위한 감가상각 자산의 과세사업 전환시
매입세액공제 특례 ···································71
제7절 일반과세자로 변경 시 재고품 등에 대한 매입세액공제 특례 ·· 72
제8절 공제ㆍ경감세액 ·····································74
Chapter 8 부가가치세 납세절차
제1절 신고와 납부 ········································75
제2절 제출서류 등 ········································84
제3절 결정 및 경정 ·······································85
제4절 징수와 환급 ········································85
제5절 가산세 ············································87
Chapter 9 간이과세
제1절 간이과세제도의 의의 ·································93
제2절 간이과세자의 범위와 적용시기 ·························94
제3절 납부세액의 계산과 납세절차 ···························97
제4절 과세유형의 전환시 매입세액의 조정 ····················102
Chapter 10 보 칙
제1절 장부의 작성ㆍ보관 ··································108
제2절 부가가치세의 세액 등에 관한 특례 ·····················108
제3절 납세관리인 ········································108
제4절 질문ㆍ조사 ········································109
제5절 자료제출 ··········································109

PART 2 법 인 세
Chapter 1 총 설
제1절 개념 및 과세대상소득 ·······························112
제2절 법인세법 총칙 ·····································113
제3절 법인세의 계산구조 ··································119
Chapter 2 세무조정과 소득처분
제1절 세무조정 ··········································120
제2절 소득처분 ··········································122
제3절 세무조정계산서 ·····································124
Chapter 3 익 금
제1절 익금과 익금불산입 ··································125
제2절 간주임대료 ········································134
제3절 의제배당 ··········································135
제4절 수입배당금에 대한 이중과세조정 ·······················138
Chapter 4 손 금
제1절 손금과 손금불산입 ··································141
제2절 세금과 공과금의 손금불산입 ··························149
제3절 인건비와 복리후생비 ································150
Chapter 5 고정자산의 감가상각
제1절 감가상각제도의 기본내용 및 구조 ······················153
제2절 감가상각범위액의 결정요소 ···························155
제3절 감가상각방법의 신고와 변경 ··························159
제4절 감가상각비의 시부인 ································161
제5절 감가상각의 의제 ····································163
Chapter 6 기부금과 접대비
제1절 기부금 ············································164
제2절 접대비 ············································169
Chapter 7 지급이자와 손금불산입
제1절 개 관 ············································174
제2절 지급이자 손금불산입 ································175
Chapter 8 충당금과 준비금
제1절 충당금 ············································179
제2절 준비금 ············································187
Chapter 9 손익의 귀속시기와 자산ㆍ부채의 평가
제1절 손익의 귀속시기 ····································189
제2절 자산의 취득가액과 자산ㆍ부채의 평가 ··················193
Chapter 10 재고자산ㆍ유가증권ㆍ외화자산 및 부채의 평가
제1절 재고자산과 유가증권의 평가 ··························196
제2절 외화자산 및 부채의 평가 ·····························198
제3절 가상자산의 평가 ····································199
제4절 재고자산ㆍ유형자산ㆍ유가증권의 감액평가손실 ···········199
Chapter 11 부당행위계산부인
제1절 부당행위계산의 부인 ································200
제2절 저가양도 및 고가매입 ·······························204
제3절 가지급금 인정이자 ··································204
Chapter 12 과세표준과 세액계산
제1절 과세표준의 계산 ····································207
제2절 세액의 계산 ·······································210
Chapter 13 법인세의 납세절차
제1절 신고 및 납부 ······································215
제2절 결정 및 경정 ······································218
제3절 세액의 징수 및 환급 등 ······························221
Chapter 14 기타의 법인세
제1절 토지 등 양도소득에 대한 과세특례 ·····················228
제2절 비영리법인의 각 사업연도소득에 대한 법인세 ············230
제3절 청산소득에 대한 법인세 ······························232
제4절 법인과세 신탁재산의 각 사업연도 소득에 대한 법인세 ·····234
Chapter 15 외국법인의 납세의무
제1절 외국법인에 대한 세액계산 통칙 ·······················237
제2절 외국법인에 대한 과세방법 ····························240
제3절 외국법인의 국내사업장에 대한 과세특례 : 지점세 ········· 241
Chapter 16 연결납세제도
제1절 연결납세방식 통칙 ··································243
제2절 각 연결사업연도의 소득 ······························246
제3절 연결과세표준과 세액계산 ·····························248
제4절 신고 및 납부 ······································249
제5절 결정ㆍ경정 및 징수 등 ······························250
Chapter 17 합병과 분할
제1절 합 병 ············································251
제2절 분 할 ············································255

PART 3 소 득 세
Chapter 1 총 칙
제1절 소득세의 의의 ·····································262
제2절 현행 소득세의 과세원칙 ······························262
제3절 총 칙 ············································264
제4절 소득종류별 계산구조 ································271
Chapter 2 이자소득과 배당소득
제1절 이자소득 ··········································272
제2절 배당소득 ··········································275
제3절 이자소득과 배당소득에 대한 과세방법 ··················279
제4절 배당소득에 대한 이중과세조정 ························280
Chapter 3 사업소득
제1절 사업소득 ··········································282
제2절 개인의 사업소득과 법인의 각 사업연도소득의 비교 ········291
Chapter 4 근로소득과 연말정산
제1절 근로소득 ··········································297
제2절 연말정산 ··········································302
Chapter 5 연금소득ㆍ기타소득
제1절 연금소득 ··········································304
제2절 기타소득 ··········································308
Chapter 6 소득금액계산의 특례
제1절 부당행위계산부인 ···································315
제2절 공동사업에 대한 소득금액 계산의 특례 ·················316
제3절 기타의 소득금액계산 특례 ····························319
제4절 결손금 및 이월결손금 공제 ···························320
Chapter 7 종합소득 과세표준 및 산출세액 계산구조
제1절 종합소득산출세액의 계산구조 ·························322
제2절 산출세액계산의 특례 ································328
제3절 세액감면 ··········································331
제4절 세액공제 ··········································332
Chapter 8 종합소득의 납세절차
제1절 중간예납과 예정신고 및 세액납부 ······················342
제2절 종합소득과세표준의 확정신고와 자진납부 ················347
제3절 사업장 현황신고와 확인 ······························350
제4절 과세표준의 결정 및 경정 ·····························351
제5절 세액의 징수와 환급 ·································354
제6절 가산세 ············································355
Chapter 9 퇴직소득세
제1절 퇴직소득 총칙 ·····································362
제2절 퇴직소득과세표준 및 세액의 계산 ······················364
제3절 퇴직소득 과세방법 ··································365
Chapter 10 양도소득세
제1절 양도의 범위 ·······································367
제2절 1세대 1주택 비과세 ·································372
제3절 취득ㆍ양도시기와 기준시가 ···························376
제4절 양도소득금액의 계산 ································378
제5절 양도소득과세표준과 세액의 계산 ·······················385
제6절 양도소득과세표준의 예정신고와 확정신고 및 납부 ·········388
제7절 결정ㆍ경정과 징수 ··································389
제8절 국외자산 양도에 대한 양도소득세 ······················391
제9절 거주자의 출국시 국내주식 등에 대한 과세특례 ···········391
Chapter 11 비거주자에 대한 과세
제1절 비거주자에 대한 세액계산 통칙 ·······················395
제2절 비거주자에 대한 과세방법 ····························398

PART 4 국세기본법
Chapter 1 총 칙
제1절 조세법 기본원칙 ····································402
제2절 국세기본법 총칙 ····································403
제3절 기간과 기한 ·······································405
제4절 서류의 송달 ·······································408
제5절 인 격 ············································411
Chapter 2 국세부과와 세법적용의 원칙
제1절 국세부과의 원칙 ····································413
제2절 세법적용의 원칙 ····································415
Chapter 3 납세의무의 성립ㆍ확정ㆍ소멸
제1절 개 관 ············································417
제2절 납세의무의 성립 ····································417
제3절 납세의무의 확정 ····································418
제4절 납부의무의 소멸 ····································420
Chapter 4 조세채권의 확보
제1절 개 관 ············································425
제2절 납세의무의 승계 ····································425
제3절 연대납세의무 ······································426
제4절 보충적 납세의무 ····································428
Chapter 5 국세의 우선권
제1절 국세의 우선 ·······································431
제2절 국세와 국세 또는 국세와 지방세 간의 우선관계 ··········434
Chapter 6 과세와 환급
제1절 관할 관청 ·········································435
제2절 수정신고와 경정 등의 청구 ···························435
제3절 가산세의 부과와 감면 ·······························439
제4절 국세환급금과 국세환급가산금 ·························445
Chapter 7 심사와 심판
제1절 통 칙 ············································450
제2절 이의신청 ··········································455
제3절 심사청구 ··········································457
제4절 심판청구 ··········································460
제5절 과세전적부심사 ·····································465
Chapter 8 납세자의 권리와 보칙
제1절 납세자의 권리 ·····································467
제2절 보 칙 ············································477
제3절 벌 칙 ············································482

PART 5 국세징수법
Chapter 1 총 칙
제1절 국세징수법 총칙 ····································484
제2절 보칙 (납세보전제도) ·································485
Chapter 2 신고납부, 납부고지 등
제1절 개 관 ············································491
제2절 신고납부와 납부고지 ································491
제3절 독 촉 ············································493
제4절 납부기한의 연장 등 ·································495
제5절 납세담보 ··········································498
Chapter 3 강제징수
제1절 통 칙 ············································501
제2절 압 류 ············································503
제3절 교부청구와 참가압류 ································513
제4절 압류재산의 매각 ····································516
제5절 청 산 ············································526
제6절 공매등의 대행 등 ···································528
제7절 압류ㆍ매각의 유예 ··································529

PART 6 상 속 및 증 여 세 법
Chapter 1 총 칙
제1절 상속세 ············································532
제2절 증여세 ············································534
Chapter 2 상속세 과세표준과 세액의 계산
제1절 상속세 계산구조 ····································538
제2절 상속세 과세가액의 계산 ······························538
제3절 상속세 과세표준의 계산 ······························544
제4절 상속세액의 계산 ····································550
Chapter 3 증여세 과세표준과 세액의 계산
제1절 증여세 계산구조 ····································554
제2절 증여재산가액 ······································554
제3절 증여세 과세표준의 계산 ······························559
제4절 증여세액의 계산 ····································561
Chapter 4 증여재산가액
제1절 증여로 보는 예시적 규정 ·····························563
제2절 증여추정 ··········································568
제3절 증여의제 ··········································570
Chapter 5 납세절차
제1절 신고와 납부 ·······································574
제2절 결정과 경정 ·······································578
Chapter 6 재산의 평가
제1절 재산평가의 원칙 ····································580
제2절 보충적 평가방법 ····································582

PART 7 종 합 부 동 산 세
제1절 총 칙 ············································588
제2절 주택에 대한 종합부동산세 ····························591
제3절 토지에 대한 종합부동산세 ····························596
제4절 부과ㆍ징수 등 ·····································598