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책의 특징

첫째,논제형식으로 구성하였습니다.
최근의 출제 경향은 판례를 바탕으로 사실관계를 제시하고 수험생들에게 주어진 사례에 적용될 세법 규정과 이를 근거로 한 사례판단을 요구하는 문제가 주를 이루고 있습니다. 본 교재는 이러한 문제를 대비하기 위하여 기존의 조문 나열식 구성을 벗어나 논제 형식으로 구성하여 각 논제별로 관련 법령과 관련 판례를 수록함으로써 학습의 효율을 높일 수 있도록 하였습니다.

둘째,실전 답안 작성에 도움이 될 수 있도록 구성하였습니다.
세법학 시험은 백지에 자신의 세법지식과 세법적 사고력을 얼마나 잘 보여주느냐가 관건입니다. 이에 본 교재는 논제 형식으로 구성된 주제별로 목차를 소제목 중심으로 구성하고 관련 내용을 가급적 번호형식으로 제시하여 실전 답안에 바로 이용할 수 있도록 하였습니다.

셋째,세목별 특성을 반영하여 구성하였습니다.
세법학 1부와 2부에 출제되는 세목들을 구분하면 상황에 대한 이해를 필요로 하는 세목들과 암기할 내용이 절대적으로 많은 세목들로 구분할 수 있습니다. 이에 본 교재는 이해를 필요로 하는 세목들은 각 규정의 취지에 대한 설명과 풍부한 판례와 사례들로 구성하고, 암기량이 많은 세목들은 가급적이면 도표 형태로 정리하였습니다.

PART 1 | 국세기본법
01 조세총론 ················································ 10
02 국세기본법 총칙 ··································· 16
03 기한연장의 특례 ··································· 20
04 서류의 송달 ·········································· 25
05 인 격 ····················································· 37
06 조세법률주의와 조세평등주의 ·············· 48
07 실질과세원칙 ········································· 61
08 신의성실원칙 ········································· 75
09 소급과세금지 ········································· 87
10 납세의무의 성립과 확정 ······················· 99
11 경정 등의 효력 ··································· 105
12 납세의무의 소멸 ································· 117
13 제척기간 ·············································· 119
14 소멸시효 ·············································· 139
15 납세의무승계 ······································· 145
16 연대납세의무 ······································· 150
17 제2차 납세의무 ·································· 157
18 국세우선권 ·········································· 180
19 양도담보권자의 물적납세의무 ············ 196
20 수정신고？경정청구？기한후신고 ·········· 202
21 가산세 ················································· 235
22 국세의 환급 ········································ 256
23 조세쟁송 ·············································· 266
24 납세자권리헌장 ··································· 282
25 과세전적부심사 ··································· 313

PART 2 | 법인세법
01 법인세 납세의무자 및 과세소득의 범위 ···
··························································· 324
02 배당소득에 대한 이중과세조정 ·········· 332
03 세무조정 ·············································· 337
04 소득처분 ·············································· 343
05 익금과 익금불산입 ······························ 379
06 간주임대료 ·········································· 393
07 의제배당 ·············································· 397
08 손금과 손금불산입 ······························ 408
09 인건비 ················································· 420
10 기부금 ················································· 424
11 기업업무추진비 ··································· 428
12 기업업무추진비와 유사비용과의 구분 433
13 지급이자 ·············································· 442
14 업무무관자산 ······································· 448
15 위법지출의 손금성여부 ······················· 451
16 업무용승용차 관련비용 ······················· 454
17 손익의 귀속사업연도 ·························· 457
18 자산의 취득가액 및 자산？부채의 평가 ····
··························································· 473
19 감가상각비 ·········································· 482
20 충당금 ················································· 495
21 합 병 ··················································· 508
22 부당행위계산의 부인 ·························· 523
23 자산의 고가매입 및 저가양도 ············ 531
24 업무무관 가지급금 ······························ 535
25 불공정자본거래로 인한 이익의 분여 · 548
26 법인세 과세표준 및 세액계산 구조 ··· 553
27 결손금？이월결손금 ······························ 558
28 외국납부세액의 조정 ·························· 561
29 재해손실세액공제 ································ 565
30 사실과 다른 회계처리로 인한
경정에 따른 세액공제 ························ 567
31 토지 등 양도소득에 대한 법인세 ······ 573
32 미환류소득에 대한 법인세 ················· 576
33 청산소득에 대한 법인세 ····················· 581
34 비영리법인의 법인세 납세의무 ·········· 586
35 각 연결사업연도의 소득에 대한 법인세 ···
··························································· 597
36 외국법인의 법인세 납세의무 ·············· 610
37 법인과세 신탁재산 과세특례 ·············· 616
PART 3 | 소득세법
01 소득세의 특징과 문제점 ······················· 10
02 납세의무자 ············································ 16
03 금융소득의 범위와 수입시기 ················ 24
04 금융소득 주요논제 ································ 32
05 금융소득 과세문제 ································ 47
06 유사소득구분 ········································· 58
07 사업소득 ················································ 61
08 부동산업 과세문제 ································ 86
09 근로소득 ················································ 93
10 연금소득 ·············································· 106
11 기타소득Ⅰ ·········································· 115
12 기타소득Ⅱ ·········································· 136
13 결손금 및 이월결손금 ························ 145
14 공동사업의 납세의무 ·························· 149
15 부당행위계산의 부인 ·························· 165
16 소득금액계산 기타특례 ······················· 171
17 종합소득공제 ······································· 173
18 종합소득산출세액의 계산 ··················· 183
19 세액공제 ·············································· 186
20 퇴직소득세 ·········································· 201
21 소득세의 기납부세액 ·························· 208
22 소득세의 원천징수 ······························ 212
23 소득세의 gg납세절차 ······························ 221
24 과세표준과 세액의 결정？경정 및 징수와
환급 등 ··············································· 225
25 인정소득에 대한 과세문제 ················· 241
26 세원투명성 확보를 위한 소득세법상 제도
··························································· 244
27 양도소득세 과세대상 ·························· 249
28 1세대 1주택의 양도소득 비과세 ······· 265
29 양도？취득시기 및 기준시가 ··············· 280
30 양도차익의 계산 ································· 289
31 양도소득 과세표준의 계산 ················· 297
32 양도소득금액 계산특례 ······················· 300
33 양도소득세의 계산 ······························ 306
34 양도소득세 납세절차 ·························· 311
35 주식양도에 대한 과세문제 ················· 315
36 국외전출세 과세특례 ·························· 319
37 비거주자의 소득세 납세의무 ·············· 324
38 소득세법상 소득별 정의 및 수입시기 정리
··························································· 328
PART 4 | 상속세 및 증여세법
01 상속세 및 증여세 기초이론 ··············· 332
02 상속세의 과세유형 ······························ 337
03 상속세 과세대상과 납세의무자 ·········· 339
04 부동산 처분시점 등에 따른 상속재산 포함
여부 판단 ············································ 345
05 총상속재산가액 ··································· 348
06 상속세 과세가액 ································· 358
07 상속세 과세표준계산(상속공제 등) ···· 371
08 상속세액의 계산 ································· 396
09 상속세 신고？납부 및 결정？경정 ········ 402
10 연부연납제도 ······································· 406
11 물납제도 ·············································· 411
12 가업상속에 대한 상속세의 납부유예 · 418
13 증여세 개요 ········································ 423
14 증여세 과세대상과 납세의무 ·············· 425
15 증여재산의 취득시기와 과세관할 ······· 428
16 증여세 과세가액 ································· 430
17 증여세 과세의 적용범위 ····················· 441
18 증여세 과세표준 및 증여세액의 계산 456
19 변칙적 거래에 따른 이익의 증여(증여예시)
주요사항 ·············································· 461
20 저가양수？고가양도에 따른 이익의 증여 ···
··························································· 479
21 초과배당에 따른 이익의 증여 ············ 490
22 주식의 상장에 따른 이익의 증여 ······ 496
23 증여추정 ·············································· 505
24 명의신탁재산증여의제 ························· 516
25 특수관계법인과의 거래를 통한 이익의 증
여의제 ················································· 527
26 특수관계법인으로부터 제공받은 사업기회로
발생한 이익의 증여의제 ····················· 541
27 특정법인과의 거래를 통한 이익의 증여의제
···························································· 545
28 과세가액불산입 및 사후관리 ·············· 552
29 상증세법상 재산평가 제규정 ·············· 563