PART 01 지방세기본법 Chapter 01 총 칙 / 3 제1절 통 칙 ····················································································· 3 제2절 과세권 등 ··············································································· 8 제3절 지방세 부과 등의 원칙 ···························································· 14 제4절 기간과 기한 ··········································································· 16 제5절 서류의 송달 ··········································································· 22 Chapter 02 납세의무 / 25 제1절 납세의무의 성립 및 소멸 ························································· 25 제2절 납세의무의 확장 및 보충적 납세의무 ········································ 32 Chapter 03 부 과 / 38 제1절 수정신고와 경정청구 ······························································· 38 제2절 가산세 ··················································································· 41 Chapter 04 지방세환급금과 납세담보 / 47 제1절 지방세환급금과 지방세환급가산금 ············································· 47 제2절 납세담보 ················································································ 52 Chapter 05 지방세와 다른 채권의 관계 / 56 Chapter 06 납세자의 권리 / 60 제1절 납세자 권리 ··········································································· 60 제2절 과세전적부심사 ······································································· 70 Chapter 07 이의신청과 심판청구 / 73 제1절 조세불복제도의 개관 ······························································· 73 제2절 이의신청과 심판청구 ·································································77 Chapter 08 범칙행위 등에 대한 처벌 및 처벌절차 / 83 제1절 범칙행위 처벌 ········································································ 83 제2절 범칙행위 처벌절차 ·································································· 86 Chapter 09 과세자료 제출 및 관리 / 90 Chapter 10 보 칙 / 93 ？ 기출확인학습 ·············································································· 101 PART 02 지방세징수법 Chapter 01 총 칙 / 144 제1절 총칙 ···················································································· 144 제2절 납세보전제도 ········································································ 145 Chapter 02 임의적 징수 / 154 제1절 본 장의 개관 ········································································ 154 제2절 과세권 등 ············································································· 154 제3절 징수유예 ··············································································· 160 제4절 독 촉 ··················································································· 164 Chapter 03 강제적 징수 / 167 제1절 체납처분의 절차 ···································································· 167 제2절 압류금지 재산 ······································································ 171 제3절 체납처분의 효력 ··································································· 173 제4절 개별자산의 압류절차 ····························································· 174 제5절 압류의 해제 ········································································· 179 제6절 교부청구와 참가압류 ····························································· 180 제7절 압류재산의 매각 ··································································· 183 제8절 청 산 ·················································································· 194 제9절 공매 등의 대행 ···································································· 197 제10절 체납처분 중지ㆍ유예 ··························································· 197 ？ 기출확인학습 ············································································ 201 PART 03 지방세법 Chapter 01 총 칙 / 214 ？ 기출확인학습 ············································································ 216 Chapter 02 취득세 / 217 제1절 통 칙 ·················································································· 217 제2절 취득세 과세표준 ··································································· 228 제3절 취득세 세율 ········································································· 235 제4절 부과ㆍ징수 ·········································································· 249 ？ 기출확인학습 ············································································ 252 Chapter 03 등록면허세 / 268 제1절 통 칙 ················································································· 268 제2절 등록에 대한 등록면허세 ······················································· 271 제3절 면허에 대한 등록면허세 ······················································· 279 ？ 기출확인학습 ··········································································· 284 Chapter 04 레저세 / 295 제1절 과세요건 ············································································· 295 제2절 부과ㆍ징수 ·········································································· 296 ？ 기출확인학습 ············································································ 298 Chapter 05 담배소비세 / 303 ？ 기출확인학습 ············································································ 314 Chapter 06 지방소비세 / 320 ？ 기출확인학습 ············································································ 325 Chapter 07 주민세 / 331 제1절 통 칙 ·················································································· 331 제2절 개인분 ················································································ 333 제3절 사업소분 ············································································· 334 제4절 종업원분 ············································································· 336 ？ 기출확인학습 ············································································ 339 Chapter 08 지방소득세 / 346 제1절 통 칙 ················································································· 346 제2절 거주자의 종합소득ㆍ퇴직소득에 대한 지방소득세 ····················· 352 제3절 거주자의 양도소득에 대한 지방소득세 ···································· 358 제4절 내국법인의 각 사업연도의 소득에 대한 지방소득세 ·················· 362 제5절 보 칙 ·················································································· 367 ？ 기출확인학습 ············································································ 373 Chapter 09 재산세 / 379 제1절 통 칙 ················································································· 379 제2절 과세표준과 세율 ·································································· 385 제3절 부과ㆍ징수 ·········································································· 390 ？ 기출확인학습 ············································································ 397 Chapter 10 자동차세 / 409 제1절 자동차 소유에 대한 자동차세 ················································ 409 제2절 자동차 주행에 대한 자동차세 ················································ 416 ？ 기출확인학습 ············································································ 419 Chapter 11 지역자원시설세 / 427 제1절 통 칙 ················································································· 427 제2절 과세표준과 세율 ·································································· 429 제3절 부과ㆍ징수 ·········································································· 431 ？ 기출확인학습 ············································································ 432 Chapter 12 지방교육세 / 438 ？ 기출확인학습 ············································································ 441 PART 04 지방세특례제한법 Chapter 01 총 칙 / 448 Chapter 02 보 칙 / 452 Chapter 03 감 면 / 457 제1절 농어업을 위한 지원 ······························································ 457 제2절 사회복지를 위한 지원 ··························································· 460 제3절 교육 및 과학기술 등에 대한 지원 ·········································· 469 제4절 문화 및 관광 등에 대한 지원 ················································ 471 제5절 기업구조 및 재무조정 등에 대한 지원 ···································· 473 제6절 수송 및 교통에 대한 지원 ····················································· 475 제7절 공공행정 등에 대한 지원 ······················································ 478 ？ 기출확인학습 ············································································ 480