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1. 본 도서는 7.9급 세무직 공무원 시험을 준비하는 수험생들을 위한 도서로, 짧은 시간 내 합격에 필요한 실력을 키울 수 있도록 실제시험 범위에서 벗어나는 내용은 과감히 삭제하고 실제시험에 필요한 내용만을 정리하여 수록 하였습니다.

2. 2021년 12월 말에 개정된 개정세법 법률과 2022년 2월에 개정된 개정시행령을 모두 완벽하게 반영하였습니다.

3. 세법 과목은 방대하지만, 휘발성이 강하고 논리성이 결여되는 학문이기에 본 도서는 가급적이면 목차 중심으로 내용을 도표화 및 도해화하여 수험생들이 쉽게 이해하고 암기할 수 있도록 하였습니다.

4. 공무원 세법 시험은 계산문제보다는 이론 내용 중심으로 출제 되고 있기 때문에 최소한의 이해를 위한 경우를 제외하고는 가급적이면 어려운 계산문제를 배제하여 수험생들이 세법에 대한 두려움을 갖지않도록 하였습니다.

5. 공무원세법은 법조문을 이해하는 게 가장 중요하기 때문에 최대한 법조문을 그대로 수록하여 법조문을 읽을 시간적 여유가 없는 수험생들이 본 도서를 가지고 반복적인 학습을 하면서 법조문에 익숙해질 수 있도록 하였습니다.

6. 본문 내용 중간에 보충 설명이 필요한 내용은 『알아두기』를 두어 수험생들이 쉽게 이해하는데 도움이 될 수 있도록 쉽게 기술하였으며, 관련 참고사함이 있는 경우에는 『화살표』를 두어 설명하였고 핵심 내용은 『핵심정리』를 두어 수험생들에게 간결하게 내용을 전달할 수 있도록 하였습니다.

▶ 동영상 강의 : gong.conects.com

제1편 조세총론
CHAPTER 1 조세와 세법 / 2
1. 조세의 개념 ·············································3
2. 조세의 분류 및 체계 ·······························3
3. 조세법의 법원 ·········································5
CHAPTER 2 조세법의 기본원칙 / 7
1. 조세법률주의 ···········································8
2. 조세평등주의 ···········································9

제2편 국세기본법
CHAPTER 1 총 칙 / 12
1 통 칙 ·························· 14
1. 「국세기본법」의 의의 ·····························14
2. 「국세기본법」과 다른 법률과의 관계 ·····14
3. 용어의 정의 ···········································15
2 기간과 기한 ····················· 18
1. 기간(기간의 계산) ··································18
2. 기 한 ·····················································20
3 서류의 송달 ····················· 23
1. 송달방법 ················································23
2. 송달장소 ················································25
3. 송달의 효력 ···········································26
4 인 격 ·························· 27
1. 의 의 ·····················································27
2. 법인으로 보는 법인 아닌 단체 ··············27
CHAPTER 2 국세부과와 세법적용/ 30
1 국세부과의 원칙 ·················· 32
1. 실질과세의 원칙 ····································32
2. 신의성실의 원칙 ····································34
3. 근거과세의 원칙 ····································36
4. 조세감면의 사후관리 ·····························37
2 세법적용의 원칙 ··················37
1. 세법해석의 기준(재산권 부당침해금지의 원칙) ···························································37
2. 소급과세의 금지 ····································40
3. 세무공무원 재량의 한계 ························42
4. 기업회계의 존중 ····································42
CHAPTER 3 납세의무 / 43
1 납세의무의 성립 ··················45
1. 의 의 ·····················································45
2. 납세의무의 성립시기 ·····························45
2 납세의무의 확정 ··················47
1. 의 의 ·····················································47
2. 납세의무의 확정방법 ·····························47
3. 수정신고와 경정결정의 효력 ·················49
3 납세의무의 소멸 ··················53
1. 납세의무의 소멸사유 ·····························53
2. 국세부과의 제척기간 ·····························53
3. 국세징수권의 소멸시효 ··························57
CHAPTER 4 조세채권 보전제도 / 60
1 납세의무의 확장 ·················· 62
1. 납세의무의 승계 ····································62
2. 연대납세의무 ·········································64
3. 제2차 납세의무 ·····································66
4. 양도담보권자의 물적 납세의무 ··············72
2 국세우선권 ······················ 75
1. 의 의 ·····················································75
2. 국세우선권의 개념 ·································75
3. 국세우선권의 제한(국세에 우선하는 채권) ·························································77
3 사해행위(詐害行爲)의 취소 ·········· 85
1. 의 의 ·····················································85
2. 법률의 규정 ···········································85
3. 취소의 요건 ···········································86
4. 취소권의 행사방법 ·································87
CHAPTER 5 과 세 / 88
1 관할관청 ······················· 90
1. 과세표준신고의 관할 ·····························90
2. 결정 또는 경정결정의 관할 ···················90
2 수정신고와 경정청구, 기한 후 신고 ···· 91
1. 수정신고 ················································91
2. 경정청구 ················································93
3. 기한 후 신고 ·········································96
4. 신용카드 등에 의한 국세의 납부 ? 국세징수법으로 이동 ························98
3 가산세 ························· 98
1. 의 의 ·····················································98
2. 가산세 한도 ···········································98
3. 가산세 감면 ···········································99
4. 가산세 유형 ·········································102
CHAPTER 6 국세환급금과 국세환급
가산금 / 112
1. 국세환급금 ···········································113
2. 국세환급가산금 ····································117
3. 물납재산의 환급 ··································120
CHAPTER 7 심사와 심판 / 122
1 통 칙 ························· 125
1. 조세구제제도 ········································125
2. 국세불복단계 ········································126
3. 다른 법률과의 관계 ·····························127
4. 불복청구의 효력 ··································128
5. 열람 및 의견진술권과 증거서류 및 증거물 제출제도 ··································129
2 불복청구 ······················ 130
1. 불복청구대상 ········································130
2. 불복청구 제외대상 ·······························131
3. 불복청구인 ···········································133
4. 청구기한 ··············································135
5. 불복청구서 제출처 ·······························136
3 심리 및 보정 ··················· 140
1. 심 리 ···················································140
2. 보 정 ···················································141
4 결 정 ························· 142
1. 결정의 종류 ·········································142
2. 결정기간과 결정절차 ····························144
3. 결정의 통지와 불복방법의 통지 ··········149
4. 결정의 경정 ·········································149
5 조세심판원 ····················· 150
1. 소속 및 조직 ·······································150
2. 조세심판관회의 ····································151
3. 조세심판관합동회의 ·····························152
CHAPTER 8 납세자의 권리 / 155
1. 납세자권리헌장 ····································156
2. 납세자의 권리보호사항 ························157
3. 과세전적부심사 ····································167
CHAPTER 9 보 칙 / 170
1. 납세관리인 ···········································171
2. 고지금액의 최저한도 ····························171
3. 국세행정에 대한 협조 ··························171
4. 과세자료의 제출과 그 수집에 대한 협조 ···················································175
5. 장부 등의 비치 및 보존 ······················176
6. 서류접수증 교부 ··································176
7. 불성실기부금 수령단체 등 명단공개 ····176
8. 통계자료의 작성 및 공개 ····················178
9. 가족관계등록 전산정보의 공동이용 ·····179
10. 금품 수수 및 공여에 대한 징계 등 ···179
CHAPTER 10 벌 칙 / 180
1. 직무집행 거부 등에 대한 과태료 ········181
2. 금품 수수 및 공여에 대한 과태료 ·······181
3. 금품 수수 및 공여에 대한 징계(국세기본법 제87조) ················································181

제3편 국세징수법
CHAPTER 1 총 칙 / 184
1 목 적 ························· 185
1. 목 적 ···················································185
2. 성 격 ···················································185
3. 적용범위 ··············································185
2 용어정의 ······················185
3 징수순위 ······················186
4 다른 법률과의 관계 ············· 186
CHAPTER 2 신고납부, 납부고지 등/ 187
1 신고납부 ······················ 189
2 납부고지 ······················ 189
1. 납부고지 ··············································189
2. 납부기한 전 징수 ································190
3 독 촉 ························· 192
1. 독 촉 ···················································192
2. 징수위탁 ··············································192
4 납부의 방법 ···················· 194
1. 국세의 납부 ·········································194
2. 제3자 납부 ··········································195
5 납부기한 등의 연장 ·············· 195
1. 납부기한 연장 유형 ·····························195
2. 납부기한 연장 또는 고지유예의 사유와 담보제공 ··············································198
3. 납부기한 연장, 고지유예의 기간과 분납한도 ··············································199
4. 납부지연가산세 부과 제외 ···················201
5. 납부기한연장 등의 취소 ······················201
6. 납세담보 ··············································202
CHAPTER 3 강제징수 / 206
1 통 칙 ························· 210
1. 강제징수 ··············································210
2. 제3자의 소유권 주장 ···························211
3. 고액ㆍ상습체납자의 수입물품에 대한 강제 징수의 위탁 ·········································212
4. 강제징수의 인계 ··································212
2 압 류 ························· 212
1. 통 칙 ···················································212
2. 압류금지 등 ·········································216
3. 압류의 효력 ·········································218
4. 부동산 등의 압류 ································219
5. 동산과 유가증권의 압류 ······················221
6. 채권의 압류 ·········································223
7. 그 밖의 재산권의 압류(무채재산권 등) 224
8. 압류의 해제 ·········································226
9. 교부청구 및 참가압류 ··························227
3 압류재산의 매각 ················· 231
1. 통 칙 ···················································231
2. 공매준비 ··············································235
3. 공매실시 ··············································240
4. 공매대금의 납부와 권리의 이전 ··········243
4 청 산 ························· 244
5 공매 등의 대행 ················· 247
6 압류ㆍ매각의 유예 ··············· 250
1. 압류ㆍ매각의 유예 ·······························250
2. 국세체납정리위원회 ·····························252
CHAPTER 4 보 칙 / 254
1 간접적 납부유인제도 ············· 255
1. 납세증명서의 제출 ·······························255
2. 미납국세 등의 열람 ·····························257
3. 체납자료의 제공 ··································257
4. 사업에 관한 허가 등의 제한 ···············259
5. 출국금지 요청 ······································260
6. 고액ㆍ상습체납자의 명단공개 ··············261
7. 고액ㆍ상습 체납자 감치 ······················262

제4편 부가가치세법
CHAPTER 1 총 칙 / 266
1 부가가치세의 기본개념 ············ 268
1. 부가가치세의 유형 ·······························268
2. 부가가치세의 과세방법 ························269
3. 우리나라 부가가치세의 목적과 특징 ····271
4. 용어정의 ··············································272
5. 우리나라 부가가치세의 장점과 단점 ····273
2 납세의무자와 과세기간 ············ 274
1. 납세의무자 ···········································274
2. 과세기간 ··············································279
3 납세지와 사업자등록 ············· 280
1. 납세지 ··················································280
2. 사업자등록 ···········································287
CHAPTER 2 과세거래 / 294
1 재화의 공급 ···················· 296
1. 재화의 범위 ·········································296
2. 재화의 공급 ·········································296
3. 재화공급의 특례 ··································299
2 용역의 공급ㆍ부수재화 또는 용역ㆍ재화의 수입 ·························· 304
1. 용역의 범위 ·········································304
2. 용역의 공급 ·········································305
3. 부수재화 또는 용역 ·····························307
4. 재화의 수입 ·········································309
3 거래시기와 거래장소 ············· 310
1. 거래시기 ··············································310
2. 거래장소 ··············································316
CHAPTER 3 영세율과 면세 / 318
1 영세율과 면세의 개념 ·············320
1. 영세율 ··················································320
2. 면 세 ···················································321
3. 영세율과 면세의 차이점 ······················322
2 영세율 ························322
1. 영세율의 의의와 목적 ··························322
2. 영세율 적용대상자 ·······························322
3. 영세율 적용대상 ··································323
4. 영세율 첨부서류 ··································331
3 면 세 ························· 332
1. 의 의 ···················································332
2. 면세의 취지 ·········································332
3. 면세의 대상 ·········································332
4. 수입하는 재화 ······································343
5. 면세의 포기 ·········································344
CHAPTER 4 거래징수와 세금계산서/ 346
1 거래징수 ······················ 348
1. 의 의 ···················································348
2. 거래징수의무자 ····································348
3. 거래징수대상 ········································348
4. 거래징수시기 ········································348
2 세금계산서 ····················· 348
1. 세금계산서 ···········································348
2. 전자세금계산서 ····································355
3. 매입자발행 세금계산서 ························358
4. 수입세금계산서 ····································360
5. 매출처별 또는 매입처별 세금계산서 합계표의 제출 ······································361
6. 영수증 ··················································362
7. 세금계산서 발급의무 면제 ···················364
CHAPTER 5 과세표준과 세액계산 / 367
1 과세표준과 매출세액 ············· 369
1. 부가가치세 계산구조 ····························369
2. 과세표준 ··············································369
3. 거래형태별 과세표준 ····························374
4. 특수한 경우의 과세표준 ······················376
5. 매출세액 ··············································383
2 매입세액과 납부세액의 계산 ········ 386
1. 매입세액 ··············································386
2. 매입세액불공제 ····································392
3. 면세사업용 감가상각자산의 과세사업용 전환시 매입세액공제 ····························398
4. 공통사용재화 과세표준 안분계산과 공통매입세액 안분계산 ························400
5. 납부ㆍ환급세액의 재계산 ····················404
6. 자진납부세액의 계산 ····························406
7. 가산세 ··················································409
CHAPTER 6 신고ㆍ납부와 경정ㆍ징수ㆍ환급 / 415
1. 예정신고와 납부 ··································416
2. 확정신고와 납부 ··································418
3. 재화의 수입에 대한 신고납부 ··············419
4. 대리납부 ··············································422
5. 국외사업자의 용역 등 공급에 관한 특례 ·····················································425
6. 전자적 용역을 공급하는 국외사업자의 용역 공급과 사업자등록 등에 관한 특례 ·····425
7. 결정 및 경정 ·······································428
8. 징 수 ···················································430
9. 환 급 ···················································431
CHAPTER 7 간이과세 / 433
1. 의의 및 특징 ·······································434
2. 간이과세자의 범위 ·······························434
3. 과세표준 및 세액계산구조 ···················437
4. 과세유형의 전환 ··································442
5. 재고납부세액과 재고매입세액 ··············444
6. 간이과세의 포기 ··································449
7. 신고와 납부 ·········································450
CHAPTER 8 보 칙 / 454
1. 장부의 작성ㆍ보관 ·······························455
2. 부가가치세의 세액 등에 관한 특례 ·····455
3. 납세관리인 ···········································455
4. 과태료 ··················································456
5. 질문ㆍ조사 ···········································456
6. 자료제출 ··············································456

제5편 법인세법
CHAPTER 1 총 칙 / 458
1 법인세의 개념과 특징 ·············460
1. 의 의 ···················································460
2. 특 징 ···················································460
3. 과세소득의 범위 ··································460
2 납세의무자 ····················· 463
1. 법인의 유형 ·········································463
2. 법인의 납세의무 ··································464
3. 신탁소득 ··············································466
3 사업연도 ······················ 467
1. 의 의 ···················································467
2. 일반적인 경우의 사업연도 ···················467
3. 사업연도의 변경 ··································468
4. 신설법인의 최초사업연도 ·····················469
5. 특수한 경우의 사업연도(사업연도 의제) 470
4 납세지 ························ 471
1. 원 칙 ···················································471
2. 납세지 변경 ·········································472
3. 납세지 지정 ·········································473
CHAPTER 2 법인세의 계산구조 / 474
1 법인세의 계산구조 ··············· 476
2 세무조정 ······················ 476
1. 의 의 ···················································476
2. 세무조정의 기본구조 ····························477
3. 세무조정의 시기와 유형 ······················477
4. 세무조정 방법 ······································478
3 소득처분 ······················ 484
1. 의 의 ···················································484
2. 소득처분의 유형 ··································485
4 세무조정계산서 ················· 499
1. 의 의 ···················································499
2. 세무조정계산서의 내용 ························499
CHAPTER 3 익금과 익금불산입 / 508
1 익 금 ························· 510
1. 의 의 ···················································510
2. 익금항목 ··············································511
2 익금불산입 ····················· 522
1. 의 의 ···················································522
2. 익금불산입항목 ····································522
3 의제배당(익금)과 수입배당금(익금불산입) ······························· 528
1. 의제배당 ··············································528
2. 수입배당금 ···········································536
CHAPTER 4 손금과 손금불산입 / 542
1 손금과 손금불산입항목 ············ 546
1. 손금항목 ··············································546
2. 손금불산입항목 ····································552
2 세금과 공과금 ·················· 556
1. 조 세 ···················································556
2. 공과금 ··················································558
3. 벌금ㆍ과료ㆍ과태료ㆍ가산금 및
강제징수비 ···········································559
4. 징벌적 목적의 손해배상금 ···················560
5. 연결모법인에 지급하였거나 지급할 금액 ·····················································560
3 인건비 ························ 561
1. 손금불산입되는 인건비 ························561
2. 일반급여 ··············································561
3. 상여금 ··················································562
4. 퇴직금 ··················································562
5. 복리후생비 ···········································565
4 접대비 ························ 567
1. 의 의 ···················································567
2. 접대비 세무조정 구조 ··························570
5 기부금 ························ 574
1. 의 의 ···················································574
2. 기부금의 범위 ······································574
3. 기부금의 종류 ······································577
4. 기부금의 기타 내용 ·····························582
5. 기부금에 대한 세무조정 ······················584
6 지급이자 ······················ 588
1. 채권자불분명 사채이자 ························588
2. 비실명채권ㆍ증권의 이자 ····················589
3. 건설자금이자 ········································589
4. 업무무관 자산 등 관련 지급이자 ········591
7 업무용 승용차 관련비용 손금불산입 특례 ·························· 593
1. 적용대상 차량 및 관련비용 ·················593
2. 업무용 승용차 손금불산입 절차 ··········594
CHAPTER 5 손익의 귀속시기 / 602
1. 의 의 ···················································603
2. 손익의 귀속시기에 대한 일반원칙 ·······603
3. 거래형태별 손익귀속사업연도 ··············603
CHAPTER 6 자산ㆍ부채의 평가 / 615
1 자산의 취득가액 ················· 617
1. 일반기준 ··············································617
2. 취득원가산정의 특례 ····························621
3. 자산ㆍ부채의 평가대상 ························626
4. 기업회계기준과 관행의 적용 ················626
2 재고자산의 평가 ················· 627
1. 의 의 ···················································627
2. 재고자산의 평가 ··································627
3 유가증권의 평가 ················· 632
1. 의 의 ···················································632
2. 무신고시ㆍ임의변경시 평가방법 ··········632
4 외화자산ㆍ부채의 평가 ············ 635
1. 의 의 ···················································635
2. 외화자산ㆍ부채의 평가 ························635
5 가상자산의 평가 ················· 638
1. 의 의 ···················································638
2. 평가대상 자산 및 평가방법 ·················638
CHAPTER 7 감가상각 / 639
1 감가상각의 의의 ················· 641
1. 의 의 ···················································641
2. 「법인세법」상 감가상각의 특징 ············641
3. 감가상각대상 자산 ·······························644
2 감가상각범위액의 결정요소 ········ 645
1. 취득가액 ··············································645
2. 잔존가액 ··············································646
3. 내용연수 ··············································646
4. 상각률 ··················································650
3 감가상각방법 및 감가상각 시부인 ··· 650
1. 감가상각방법의 신고와 변경 ················650
2. 감가상각비 시부인 ·······························651
3. 회사계상액과 상각범위액 ·····················653
4. 감가상각의 기타 문제 ··························658
CHAPTER 8 충당금과 준비금 / 662
1 퇴직급여충당금 ················· 664
1. 의 의 ···················································664
2. 한도액 ··················································664
3. 세무조정 ··············································666
2 퇴직연금충당금 ················· 667
1. 퇴직연금의 구분 ··································667
2. 퇴직연금의 회계처리와 세무조정 ·········668
3. 손금산입한도액 ····································669
4. 퇴직연금충당금의 사용 ························669
3 대손충당금과 대손금 ············· 669
1. 대손충당금 ···········································669
2. 대손금 ··················································675
4 기타 충당금 ···················· 678
1. 구상채권상각충당금 ·····························678
2. 일시상각충당금과 압축기장충당금 ·······679
5 준비금 ························ 683
1. 의 의 ···················································683
2. 「법인세법」상 준비금 ···························683
3. 「조세특례제한법」상 준비금 ·················686
CHAPTER 9 합병 및 분할 등에 대한
특례 / 688
1 합병에 대한 특례 ················ 689
1. 피합병법인 ? 양도소득에 대한 법인세 ·689
2. 피합병법인의 주주 ? 의제배당에 대한
법인세 ··················································692
CHAPTER 10 소득금액계산의 특례
(부당행위계산부인) / 694
1. 부당행위계산의 부인 ····························695
CHAPTER 11 과세표준 및 세액계산/ 702
1 과세표준 ······················ 703
1. 과세표준 계산구조 ·······························703
2. 이월결손금 ···········································703
3. 비과세소득 ···········································707
4. 유동화전문회사 등의 소득공제 ············707
2 세액계산 ······················ 709
1. 세액계산구조 ········································709
2. 산출세액 ··············································709
3. 세액감면과 세액공제 ····························710
4. 최저한세 ··············································715
CHAPTER 12 법인세 납세절차 / 717
1 신고와 납부 ···················· 719
1. 과세표준의 신고 ··································719
2. 세액의 납부 ·········································722
2 중간예납 ······················ 724
1. 의 의 ···················································724
2. 중간예납의무 ········································724
3. 중간예납세액의 계산방법 ·····················725
4. 중간예납세액의 납부 ····························726
3 원천징수 ······················ 727
1. 원천징수 대상소득 ·······························727
2. 원천징수 제외소득 ·······························727
3. 원천징수세율 ········································728
4. 원천징수시기와 세액의 납부기한 ·········728
5. 소액부징수 ···········································730
4 수시부과 ······················ 730
1. 의 의 ···················································730
2. 수시부과사유 ········································730
3. 수시부과기간 ········································730
5 결정ㆍ경정과 징수 ··············· 731
1. 결정과 경정 ·········································731
2. 징수 및 환급 ·······································733
3. 가산세 ··················································733
CHAPTER 13 기타 법인의 납세의무/ 736
1 비영리법인의 납세의무 ············ 738
1. 비영리법인의 범위 ·······························738
2. 비영리법인의 납세의무 ························738
3. 수익사업소득의 범위 ····························738
4. 구분경리 ··············································740
5. 비영리내국법인의 특례 ························742
2 청산법인의 납세의무 ············· 743
1. 의 의 ···················································743
2. 납세의무자 ···········································743
3. 과세표준 ··············································743
4. 세 율 ···················································745
5. 신고납부 ··············································745
6. 결정ㆍ경정 및 징수 ·····························746
제6편 소득세법
CHAPTER 1 총 칙 / 750
1 소득세의 의의 및 특징 ············ 752
1. 소득세의 의의와 목적 ··························752
2. 소득세의 특징 ······································752
3. 용어정의 ··············································754
2 납세의무자 ····················· 755
1. 납세의무 ··············································755
2. 법인 아닌 단체 ····································759
3. 납세의무의 특례 ··································759
3 납세지와 과세기간 ··············· 761
1. 납세지 ··················································761
2. 과세기간 ··············································764
4 소득세의 계산구조 ··············· 765
1. 소득금액의 계산구조 ····························765
2. 세액의 계산구조 ··································765
3. 소득별 규정 비교 ································765
4. 종합소득 과세표준과 세액계산구조 ·····766
CHAPTER 2 금융소득 / 768
1 이자소득 ······················ 770
1. 과세대상 이자소득 ·······························770
2. 이자소득으로 보지 않는 소득 ··············772
3. 비과세 이자소득 ··································773
4. 이자소득금액의 계산 ····························773
5. 수입시기 ··············································773
2 배당소득 ······················ 775
1. 과세대상 배당소득 ·······························775
2. 의제배당 ··············································777
3. 비과세 배당소득 ··································780
4. 배당소득금액 ········································780
5. 수입시기 ··············································781
3 금융소득 과세방법 ··············· 782
1. 금융소득에 대한 원천징수 ···················782
2. 금융소득의 종합과세 ····························783
3. 종합과세대상인 금융소득에 대한 세율적용 ··············································785
4. 배당소득에 대한 이중과세조정방법 ·····787
CHAPTER 3 사업소득 / 794
1. 사업소득의 범위 ··································796
2. 비과세 사업소득 ··································798
3. 사업소득의 수입시기 ····························802
4. 사업소득 과세방법 ·······························805
5. 사업소득금액의 계산 ····························807
6. 「법인세법」과 「소득세법」의 차이 ········819
CHAPTER 4 근로소득ㆍ연금소득ㆍ기타소득 / 824
1 근로소득 ······················ 826
1. 의 의 ···················································826
2. 근로소득의 범위 ··································826
3. 근로소득금액의 계산 ····························833
4. 근로소득의 과세방법 ····························835
5. 근로소득의 수입시기 ····························837
2 연금소득 및 기타소득 ············· 838
1. 연금소득 ··············································838
2. 기타소득 ··············································843
CHAPTER 5 소득금액 계산 및 세액계산 특례 / 858
1 부당행위계산부인 ················ 860
1. 의 의 ···················································860
2. 적용요건 ··············································860
3. 특수관계인 ···········································860
4. 부당행위계산부인의 예 ························861
5. 시 가 ···················································862
2 공동사업에 대한 소득금액 계산의 특례 ·························· 863
1. 개인별 과세원칙 ··································863
2. 합산과세특례 ········································864
3. 공동사업장 ···········································865
3 결손금과 이월결손금의 공제 ········ 868
1. 의 의 ···················································868
2. 결손금 ··················································869
3. 결손금의 이월공제 ·······························870
4. 결손금의 소급공제 ·······························872
4 채권이자에 대한 소득금액 계산 특례와 원천징수 특례 ·················· 875
1. 채권 등에 대한 소득금액 계산 특례-채권매매시 보유기간 이자상당액 ······875
2. 채권 보유기간에 대한 이자상당액에 대한 원천징수 특례 ······································875
5 기타의 소득금액 계산 특례 ········ 877
1. 비거주자 등과의 거래에 대한 소득금액 계산 특례 ·············································877
2. 상속의 경우의 소득금액 구분계산 ·······877
3. 중도 해지로 인한 이자소득금액 계산의 특례 ·····················································877
CHAPTER 6 종합소득 과세표준 및 세액계산 / 878
1 종합소득 과세표준 ··············· 880
1. 종합소득공제 ········································880
2. 인적 공제 ·············································881
3. 물적 공제 ·············································886
4. 종합소득공제 등의 배제 ······················890
5. 종합소득공제의 종합한도 ·····················890
6. 종합소득과세표준 합산배제대상(무조건 분리과세 대상소득) ······························891
2 종합소득세액 계산 ··············· 892
1. 계산구조 ··············································892
2. 세 율 ···················································892
3. 세액감면 ··············································900
4. 세액공제 ··············································900
5. 세액감면 및 세액공제의 적용순서 ·······921
6. 가산세 ··················································922
7. 기납부세액 ···········································924
CHAPTER 7 신고ㆍ납부와 결정ㆍ경정ㆍ징수 및 환급 / 925
1 과세기간 중도의 신고ㆍ납부 ········ 927
1. 중간예납 ··············································927
2. 예정신고-양도소득세 참조 ··················929
3. 원천징수 ··············································930
4. 수시부과 ··············································937
5. 납세조합 ··············································937
6. 사업장 현황신고 ··································938
7. 성실신고확인제도 ·································939
2 과세표준의 확정신고ㆍ납부 ········ 942
1. 과세표준 확정신고 ·······························942
2. 확정신고 자진납부 ·······························945
3 결정과 경정 ···················· 946
1. 결 정 ···················································946
2. 경 정 ···················································946
3. 결정 또는 경정방법 ·····························947
4 징수와 환급 ···················· 949
1. 징 수 ···················································949
2. 환 급 ···················································949
3. 소액부징수 ···········································950
CHAPTER 8 외국법인과 비거주자에 대한 과세 / 951
1 외국법인 ······················ 953
1. 납세의무 ··············································953
2. 국내원천소득의 범위 ····························953
3. 외국법인에 대한 과세방법 ···················955
4. 국내사업장의 범위 ·······························956
5. 세액계산구조 ········································958
2 비거주자 ······················ 959
1. 국내원천소득 ········································959
2. 과세방법 ··············································960
3. 과세표준계산 ········································961
4. 비거주자의 신고납부 ····························961
5. 비거주자에 대한 과세표준 및 세액의 결정과 징수 ················································961
CHAPTER 9 퇴직소득세 / 962
1. 의 의 ···················································963
2. 퇴직소득의 범위 ··································963
3. 퇴직판정의 특례 ··································964
4. 비과세 퇴직소득 ··································964
CHAPTER 10 양도소득세 / 965
1 양도소득세의 기본개념 ············ 966
1. 의 의 ···················································966
2. 양도의 개념 ·········································966
3. 과세대상 ··············································972
4. 양도시기 및 취득시기 ··························978
5. 기준시가 ··············································979