추가 적립 안내

- 독자대상 : 공무원 시험 준비생
- 구성 : 이론 + 문제 + 정답 및 해설

시험에 있어서 가장 중요한 것은 출제 경향파악이다. 지난 10년 동안의 기출문제 분석을 통해서 무엇을 어떻게 준비해야 하는 지를 깨우치도록 하는 것이 이 책의 목표다.
따라서 기본서를 공부한 뒤 본서인 단기완성 세법 이론정리와 출제예상문제를 확인해 본다면 그 효과가 매우 크다고 생각한다.

책을 만들면서 다음과 같은 사항을 고민하였다.

첫째, 공무원 세무직 시험 문제가 공개된 2007년도부터 시험 문제의 수준이 확연히 어려워지고 있다.
이제는 새로운 출제 경향을 반영한 새로운 스타일로 공부하여야 한다. 그러나 지금까지는 이런 시험 경향을 반영한 교재가 없어 수험생들이 많은 어려움을 겪어오던 것을 필자는 옆에서 지켜보았다. 필자는 수험생들의 요구와 열망을 담아 새로운 패러다임의 교재를 출간하게 되었다.

둘째, 이번 2018년 판에서는 최신출제예상문제를 추가하였고, 연습문제를 난이도에 중점을 두고 업그레이드된 새로운 문제로 교체했다. 본 교재는 2018년 안정적으로 합격하기 위해 난이도 높게 공부하려는 9급 시험 준비생 및 7급 시험 준비생을 위하여 제작되었다.

셋째, 다양한 해설을 제시하여 여러분들의 궁금증을 충분히 해결해주고자 하였다.

본서의 효율적인 학습을 위하여 정오표, 서브노트 및 수험자료는 공단기 및 세무관세 네이버 카페에서 도움을 받을 수 있다. 아무쪼록 본서를 잘 활용하여 반드시 합격자의 대열에 동참하기를 진심으로 기원한다.

세무공무원을 꿈꾸는 이들에게
세법은 가장 중요한 과목일 것이다.
세법은 첫 삽을 뜰 때부터
기초를 튼튼히 하는 것이
아주 중요하다.

정확하게 이해하고
암기를 해야 하는 과정이
처음에는 힘들어보일지라도
반복학습을 통해
빠른 시일 내에
세무 전문가가 될 수 있다.

부디 본서로 공부하는 수험생여러분들의 최단기간 합격을 바란다.

2017. 8. 15. 남정선 드림.

PART 01
조세의 개요
CHAPTER 01 조세의 개요 ······································································ 10

PART 02
국세기본법
CHAPTER 01 총 칙 ·············································································· 14
CHAPTER 02 국세부과의 원칙과 세법적용의 원칙 ····································· 21
CHAPTER 03 납세의무의 성립·확정 및 소멸 ···············································24
CHAPTER 04 납세의무의 확장 ································································ 28
CHAPTER 05 국세와 일반채권의 관계 ······················································ 32
CHAPTER 06 과세와 환급 ······································································ 35
CHAPTER 07 불 복 ················································································ 42
CHAPTER 08 납세자의 권리 ···································································· 45
CHAPTER 09 보 칙 ················································································ 52

PART 03
국세징수법
CHAPTER 01 총 칙 ·············································································· 96
CHAPTER 02 징 수 ·············································································· 103
CHAPTER 03 체납처분 ·········································································· 111

PART 04
소득세법
CHAPTER 01 총 설 ··············································································· 158
CHAPTER 02 이자소득 ··········································································· 162
CHAPTER 03 배당소득 ··········································································· 164
CHAPTER 04 사업소득 ············································································ 168
CHAPTER 05 근로소득 ············································································ 171
CHAPTER 06 연금소득 및 기타소득 ·························································· 174
CHAPTER 07 소득금액 계산의 특례 ·························································· 179
CHAPTER 08 과세표준 ············································································ 183
CHAPTER 09 세액계산 ············································································ 185
CHAPTER 10 퇴직소득 ············································································· 190
CHAPTER 11 신고 및 납부 ······································································· 193
CHAPTER 12 양도소득 ············································································· 196


PART 05
부가가치세법
CHAPTER 01 총 설 ·················································································· 240
CHAPTER 02 총 칙 ·················································································· 241
CHAPTER 03 과세거래 ·············································································· 245
CHAPTER 04 영세율과 면세 ········································································ 250
CHAPTER 05 과세표준과 세액 ····································································· 253
CHAPTER 06 매입세액 ················································································ 258
CHAPTER 07 가산세 ··················································································· 265
CHAPTER 08 신고와 납부 ············································································ 269
CHAPTER 09 간이과세 ················································································· 270

PART 06
법인세법
CHAPTER 01 법인세 납세의무 ······································································ 314
CHAPTER 02 세무조정과 소득처분 ································································ 318
CHAPTER 03 익 금 ····················································································· 320
CHAPTER 04 손 금 ····················································································· 324
CHAPTER 05 접대비 ···················································································· 329
CHAPTER 06 기부금 ···················································································· 331
CHAPTER 07 손익의 귀속시기 ······································································· 332
CHAPTER 08 자산·부채의 평가 ······································································ 334
CHAPTER 09 외화자산·부채의 평가 ································································ 336
CHAPTER 10 재고자산 ················································································· 337
CHAPTER 11 유가증권 ················································································· 338
CHAPTER 12 감가상각비 ·············································································· 339
CHAPTER 13 충당금 및 준비금 ····································································· 342
CHAPTER 14 부당행위계산 부인 ···································································· 345
CHAPTER 15 세액 계산 ················································································ 347
CHAPTER 16 신고 및 납부 ············································································ 350
CHAPTER 17 비영리법인 ··············································································· 353
CHAPTER 18 청산소득에 대한 법인세 ····························································· 355
CHAPTER 19 연결납세제도 ············································································ 356

PART 07
상속세 및 증여세
CHAPTER 01 상속세 ······················································································· 400
CHAPTER 02 증여세 ······················································································· 410
CHAPTER 03 재산 평가 ·················································································· 414
CHAPTER 04 상속세와 증여세의 신고·납부 ······················································· 420

부록
실전모의고사 ······························································································· 426
실전모의고사 정답 및 해설············································································· 510