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1인사업자도 세금을 알아야 하는 시대!
불이익은 최소화하고 이익은 극대화하는 방법

왜 1인사업자에게도 절세 가이드북이 필요할까? 대한민국 기업 중에서 개인사업자가 차지하는 비중은 절대적인 반면, 대부분 세무 처리에 있어서는 골머리를 앓고 있는 것이 현실이다. 사업자카드를 등록해야 하는지, 사업용 계좌를 신고해야 하는지 등에 대한 판단도 쉽게 서지 않는다. 또 요즘 같은 ‘N잡러’ 시대에 프리랜서라고 불리는 자유직업 소득자가 사업자등록을 하는 것이 유리한지, 안 해도 무방한지에 대한 판단 또한 쉽지 않고, 사업자라면 누구나 받을 수 있는 조세감면을 놓치는 경우도 허다하다. 운수업을 영위하는 사업자가 화물차를 산 경우 세액공제를 받을 수 있는지, 부동산 임대사업자가 고용을 증가시키면 세액공제를 받을 수 있는지도 알기 어렵다. 그런데 문제는 사업자가 이러한 것들을 모르고 지나쳐버리면 가산세는 물론이고, 수천만 원의 세금 혜택이 소리 소문 없이 날아가버린다는 것이다.
이 책은 1인사업자를 포함해 개인사업자가 세금 때문에 손해를 보거나 세제 혜택을 놓치는 일이 없도록 사업에 관한 모든 세무 정보를 제공하려고 노력했다. 1인사업자의 세무에 관한 모든 쟁점, 실무에 필요한 핵심적인 내용, 놓치기 쉬운 조세감면, 법인전환 등 최신 정보를 다루었다. 예비 창업자는 물론이고, 사업을 영위 중인 사업자, 금융 및 세무업계 등에서 일하고 있는 이들에게 많은 도움을 줄 수 있을 것이다.

1인유튜버, 프리랜서 등 N잡러부터 전문직 사업자까지
세금 관리의 비법을 담은 책

대부분 사업자는 세금을 내지만, 사업을 둘러싼 세무 관련 내용은 생각보다 복잡하다. 이 책은 실무에 필요한 핵심적인 세무 정보를 총 7개의 파트로 구성했다. PART 01 ‘사업자는 세금의 기초부터 파악하라’에서는 사업에 대한 기초적인 세무 문제를 다룬다. PART 02 ‘사업자등록증상의 정보가 중요한 이유’에서는 사업자등록증상의 정보를 통해 사업 세무의 원리를 다룬다. PART 03 ‘사업 시작 전에 알아둬야 할 것’에서는 사업자등록 후 세법에서 요구하고 있는 협력의무 등을 살펴본다. PART 04 ‘깔끔한 부가세처리는 사업의 기본이다’에서는 일반, 간이, 면세, 겸업 사업자 등으로 나눠 부가세 처리법에 대해 알아본다, PART 05 ‘사업자의 종합소득세 절세법’에서는 종합소득세에 관한 실무적인 세무처리법을 함께 살펴본다. PART 06 ‘1인프리랜서 절세 특집’에서는 최근 논란이 되고 있는 N잡러 프리랜서에 대한 전반적인 세무상 쟁점을 다룬다. 마지막 PART 07 ‘법인으로 사업하기’에서는 개인사업자들에게 법인에 대한 세무정보를 제공하는 한편, 법인전환의 실익에 대해 분석한다. 뿐만 아니라 각 파트에 절세 탐구와 Tip, Q&A 코너를 마련해 독자가 쉽게 이해할 수 있도록 도왔다.

머리말 1인사업자도 왜 절세 가이드북이 필요한가? ············································ 4
일러두기 ································································································· 12

PART 01 사업자는 세금의 기초부터 파악하라
1인사업자가 세금을 알아야 하는 이유 ···················································· 15
조세 혜택에는 어떤 것들이 있을까? ······················································· 17
세법상 의무를 불이행하면 주어지는 불이익은? ········································· 19
적정 세금을 확인하는 방법 ··································································· 23
세금은 누가 어떻게 환급받는가? ··························································· 26
잘나가는 1인사업자가 세무위험에 취약한 이유 ········································· 30
절세 탐구 1 - 소득세법상 사업자의 구분 ···················································· 34
절세 탐구 2 - 개인사업자의 사업자 유형별 세무관리법 ································· 43
절세 탐구 3 - 개인사업자의 업종별 세무관리법 ··········································· 48

PART 02 사업자등록증상의 정보가 중요한 이유
도대체 사업은 뭘까? ··········································································· 57
사업자등록을 하면 벌어지는 일들 ·························································· 60
사업자등록증에 무엇이 표시될까? ························································· 64
부가세 과세사업자와 면세사업자의 구분 ················································· 67
공유사무실이나 집을 사업장으로 할 수 있을까? ········································ 72
업종선택 시 알아야 할 것들 ·································································· 76
사업자 명의를 정하는 방법 ··································································· 82
사업자등록 신청하는 방법 ···································································· 88
점포(사업장)가 2개 이상인 경우의 사업자등록 방법 ···································· 92
사업자등록을 정정하는 방법 ································································· 96
절세 탐구 1 - 신종 업종 세무 틀 잡기 ······················································ 101
절세 탐구 2 - 사업자의 홈택스 활용법 ····················································· 107

PART 03 사업 시작 전에 알아둬야 할 것들
사업자의 세무 흐름 ·········································································· 111
사업용 계좌신고 ·············································································· 113
사업자카드 등록 ·············································································· 117
지출증빙 수취의무 ··········································································· 122
원천징수의무 ·················································································· 128
장부작성의무 ·················································································· 132
채용 시 알아둬야 할 것들 ··································································· 136
사업용 자산취득 시 알아둬야 할 것들 ··················································· 141
절세 탐구 1 - 얼마를 벌어야 이익이 날까? ··············································· 147
절세 탐구 2 - 사업의 이익구조와 세무상 위험의 관계 ································· 151

PART 04 깔끔한 부가세처리는 사업의 기본이다
부가세처리가 중요한 이유 ·································································· 157
사업자 유형별 부가세 적용 원리 ·························································· 159
부가세 환급 사유와 환급방법 ······························································ 162
일반과세자의 매입세액 공제와 불공제 구분법 ········································ 166
일반과세자의 부가세 처리법 ······························································· 171
일반과세자의 세금계산서 발급법 ························································· 175
간이과세자의 부가세 처리법 ······························································· 180
면세사업자의 부가세 처리법 ······························································· 186
겸업 사업자의 부가세 처리법 ······························································ 191
절세 탐구 1 - 최근 개편된 간이과세제도 Q&A ·········································· 197
절세 탐구 2 - 폐업 시 세무관리법 ··························································· 201

PART 05 사업자의 종합소득세 절세법(조세감면 포함)
종합소득세 계산구조의 이해 ······························································· 207
종합소득금액을 파악하는 방법 ···························································· 210
소득세 신고를 위한 준비절차 ······························································ 214
소득세 절세 접근법 ·········································································· 218
사업자의 종합소득공제 적용법 ···························································· 224
사업자들의 세액공제 적용법 ······························································· 229
사업 관련 세액 감면받는 방법 ····························································· 239
조세감면 시 주의해야 할 사항 ····························································· 246
절세 탐구 1 - 필요경비로 세금을 줄이는 방법 ··········································· 250
절세 탐구 2 - 공동사업자의 경비처리법 ··················································· 258
절세 탐구 3 - 성실신고사업자의 경비 관리법 ············································ 264
절세 탐구 4 - 결손금으로 세금을 줄이는 방법 ··········································· 269
절세 탐구 5 - 개인사업자가 세무조사를 피하는 방법 ·································· 273

PART 06 1인프리랜서(유튜버, 연예인, 강사 등) 절세 특집
1인프리랜서의 세금 고민 ··································································· 281
프리랜서의 부가세 면세 또는 과세 여부 판단(중요) ··································· 284
프리랜서와 사업자등록 ······································································ 290
프리랜서가 용역비를 받을 때 계산서를 끊어야 할까? ······························· 294
프리랜서와 비용처리법 ······································································ 297
프리랜서와 조세감면 ········································································ 301
프리랜서의 소득세 정산법(환급 포함) ····················································· 309
실전 종합소득세 신고사례 ·································································· 313
절세 탐구 - N잡러를 위한 소득세 정산법(4대 보험 포함) ······························ 319

PART 07 법인으로 사업하기(법인전환 포함)
법인의 장단점 ················································································· 325
개인과 법인의 선택기준 ····································································· 330
법인으로 사업을 하면 달라지는 것들 ···················································· 335
법인을 설립하는 방법 ········································································ 340
법인전환 전에 점검해야 할 것들 ·························································· 344
법인전환 방법의 선택과 절차 ······························································ 352
부동산 임대업은 법인전환이 좋지 않은 이유 ·········································· 362
절세 탐구 - 법인전환 시 누락하면 안 되는 영업권 ··································· 367

대부분의 사업자는 소득세를 낸다. 그런데 어떤 사업자는 오히려 세금을 환급받는다. 대표적으로 사업에서 손실이 발생한 경우가 그렇다. 물론 이 외에도 다양한 사유에 의해 환급을 받는 경우도 많은데, 다음에서 이에 대해 정리해보자.
1. 종합소득세를 환급받을 수 있는 경우
개인 또는 개인사업자가 소득세를 환급받을 수 있는 경우의 수를 나열하면 다음과 같다.
첫째, 당해 연도에 손실이 발생하면 기납부세액 중 일부나 전부를 환급받을 수 있다.
사업자는 당해 연도 11월 중에 전년도에 납부한 소득세액의 1/2 정도를 미리 납부하고, 다음 해 5월에 확정된 소득세에서 이를 차감하는 구조로 정산한다. 따라서 당해 연도에 결손이 나면 산출되는 소득세가 없으므로 미리 낸 소득세를 돌려받을 수 있게 된다.
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사례를 통해 앞의 내용을 확인해보자.

· K 씨는 보험설계사에 해당함.
· 그는 이번에 사업자등록을 고려함.

Q1. K 씨는 비상주 사무실을 얻으려고 한다. 이 경우 부가세 과세 여부는?
프리랜서가 사업에만 사용되는 사무실을 얻거나 직원을 고용하면 부가세가 면세되지 않는다. 따라서 이 경우 부가세가 과세될 가능성이 있다.
Q2. K 씨가 자신의 거주지에 사업자등록을 내려고 한다. 이 경우 부가세 과세 여부는?
면세 적용이 가능하다. 거주지는 사업에만 사용하는 것이 아니기 때문이다.
Q3. 사실상 비상주 공유사무실은 혼자만 사용하는 공간이 아님에도 불구하고 부가세 과세업종이 되는가?
이 경우 이론상으로는 과세업이 맞아 보이지만, 실질은 면세업에 해당하는 것으로 보인다. 유권해석을 받아야 할 것으로 보인다.
-〉 비상주 공유사무실에 대해서는 사업자등록이 거부될 수 있다. 허위의 사업장으로 사업자등록을 신청하면 이를 거부할 수 있기 때문이다(조심 2023부6821, 2023. 6. 1).
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절세 탐구 1 - 최근 개펴된 간이과세제도 Q&A
다음의 내용은 최근 간이과세제도의 개정에 따른 실무자들이 궁금해하는 사항을 모은 것이다(국세청 자료).
Q1. 다른 사업장에서 소매업과 부동산 임대업(또는 과세 유흥장소)을 영위하는 경우 간이과세 기준금액은?
일반과세 적용대상자는 ① 모든 사업장의 직전 연도 공급대가(연 매출액) 합계액이 8,000만 원 이상이면 해당한다.
② 부동산 임대업(또는 과세 유흥장소)은 직전 연도 공급대가(연 매출액) 합계액이 4,800만 원 이상이면 해당한다.
① 또는 ②의 어느 하나에 해당하면 모든 사업장은 일반과세를 적용한다.
Q2. 간이과세자인 부동산 임대업 또는 과세 유흥장소 사업자의 납부의무 면제 기준금액은 4,800만 원으로 같은지?
납부의무면제 기준금액은 업종 구분 없이 4,800만 원으로 같이 적용하고 있다.
Q3. 납부의무면제 기준금액 판단 시 사업장별 공급대가로 하는지?
해당 과세기간에 대한 사업장별 공급대가를 기준으로 납부의무면제 여부를 판단한다(부가세법 제69조 참조).