제1편 조세총론

Chapter 01 조세와 세법 ···············································································2
1. 조세의 개념 / 3 2. 조세의 분류 및 체계 / 4
3. 조세법의 법원 / 6
Chapter 02 조세법의 기본원칙 ···································································7
1. 조세법률주의 / 8 2. 조세평등주의 / 9

제2편 국세기본법

Chapter 01 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 ·······························································································19
1. 기간(기간의 계산) / 19 2. 기 한 / 20
3 서류의 송달 ·······························································································23
1. 송달방법 / 23 2. 송달장소 / 26
3. 송달의 효력 / 26
4 인 격 ·········································································································27
1. 의 의 / 27 2. 법인으로 보는 법인 아닌 단체 / 27

Chapter 02 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 / 38
3. 세무공무원 재량의 한계 / 40
4. 기업회계의 존중 / 40

Chapter 03 납세의무 ···················································································41
1 납세의무의 성립 ························································································43
1. 의 의 / 43 2. 납세의무의 성립시기 / 43
2 납세의무의 확정 ························································································45
1. 의 의 / 45 2. 납세의무의 확정방법 / 45
3. 수정신고와 경정결정의 효력 / 47
3 납세의무의 소멸 ························································································51
1. 납세의무의 소멸사유 / 51 2. 국세부과의 제척기간 / 52
3. 국세징수권의 소멸시효 / 55

Chapter 04 조세채권 보전제도 ·································································58
1 납세의무의 확장 ························································································60
1. 납세의무의 승계 / 60 2. 연대납세의무 / 61
3. 제2차 납세의무 / 64 4. 양도담보권자의 물적 납세의무 / 71
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 ········································································86
1. 의 의 / 86 2. 법률의 규정 / 87
3. 취소의 요건 / 88 4. 취소권의 행사방법 / 88

Chapter 05 과 세 ························································································90
1 관할관청 ····································································································92
1. 과세표준신고의 관할 / 92 2. 결정 또는 경정결정의 관할 / 92
2 수정신고와 경정청구, 기한 후 신고 ·························································93
1. 수정신고 / 93 2. 경정청구 / 95
3. 기한 후 신고 / 98
3 가산세 ······································································································101
1. 의 의 / 101 2. 가산세 한도 / 101
3. 가산세 감면 / 102 4. 가산세 유형 / 105

Chapter 06 국세환급금과 국세환급가산금 ·············································116
1. 국세환급금 / 117 2. 국세환급가산금 / 121
3. 물납재산의 환급 / 125

Chapter 07 심사와 심판 ············································································127
1 통 칙 ········································································································130
1. 조세구제제도 / 130 2. 국세불복단계 / 131
3. 다른 법률과의 관계 / 132 4. 불복청구의 효력 / 133
5. 열람 및 의견진술권과 증거서류 및 증거물 제출제도 / 134
2 불복청구 ···································································································135
1. 불복청구대상 / 135 2. 불복청구 제외대상 / 136
3. 불복청구인 / 138 4. 청구기한 / 140
5. 불복청구서 제출처 / 141
3 심리 및 보정 ····························································································144
1. 심 리 / 144 2. 보 정 / 145
4 결 정 ········································································································146
1. 결정의 종류 / 146 2. 결정기간과 결정절차 / 148
3. 결정의 통지와 불복방법의 통지 / 153 4. 결정의 경정 / 153
5 조세심판원 ·······························································································155
1. 소속 및 조직 / 155 2. 조세심판관회의 / 155
3. 조세심판관합동회의 / 156

Chapter 08 납세자의 권리 ········································································160
1. 납세자권리헌장 / 161 2. 납세자의 권리보호사항 / 162
3. 과세전적부심사 / 172

Chapter 09 보 칙 ·······················································································175
1. 납세관리인 / 176
2. 고지금액의 최저한도 / 176
3. 국세행정에 대한 협조 / 176
4. 과세자료의 제출과 그 수집에 대한 협조 / 179
5. 장부 등의 비치 및 보존 / 180
6. 서류접수증 교부 / 180
7. 불성실기부금 수령단체 등 명단공개 / 181

8. 통계자료의 작성 및 공개 / 182
9. 가족관계등록 전산정보의 공동이용 / 183
10. 금품 수수 및 공여에 대한 징계 등 / 183

Chapter 10 벌 칙 ·······················································································184
1. 직무집행 거부 등에 대한 과태료 / 185
2. 금품 수수 및 공여에 대한 과태료 / 185
3. 금품 수수 및 공여에 대한 징계(국세기본법 제87조) / 185

제3편 국세징수법

Chapter 01 총 칙 ·······················································································188
1 목 적 ········································································································189
1. 목 적 / 189 2. 성 격 / 189
3. 적용범위 / 189
2 용어정의 ···································································································189
3 징수순위 ···································································································190
4 다른 법률과의 관계 ·················································································190

Chapter 02 신고납부, 납부고지 등 ·························································191
1 신고납부 ···································································································193
2 납부고지 ···································································································193
1. 납부고지 / 193 2. 납부기한 전 징수 / 195
3 독 촉 ········································································································196
1. 독 촉 / 196 2. 징수위탁 / 196
4 납부의 방법 ·····························································································198
1. 국세의 납부 / 198 2. 제3자 납부 / 199
5 납부기한 등의 연장 ·················································································199
1. 납부기한 연장 유형 / 199
2. 납부기한 연장 또는 고지유예의 사유와 담보제공 / 203
3. 납부기한 연장, 고지유예의 기간과 분납한도 / 204
4. 납부지연가산세 부과 제외 / 205

5. 납부기한연장 등의 취소 / 206
6. 납세담보 / 206

Chapter 03 강제징수 ··················································································211
1 통 칙 ········································································································215
1. 강제징수 / 215
2. 제3자의 소유권 주장 / 216
3. 고액·상습체납자의 수입물품에 대한 강제징수의 위탁 / 217
4. 강제징수의 인계 / 217
2 압 류 ········································································································217
1. 통 칙 / 217 2. 압류금지 등 / 221
3. 압류의 효력 / 223 4. 부동산 등의 압류 / 224
5. 동산과 유가증권의 압류 / 227 6. 채권의 압류 / 228
7. 그 밖의 재산권의 압류(무채재산권 등) / 229
8. 압류의 해제 / 231
9. 교부청구 및 참가압류 / 232
3 압류재산의 매각 ······················································································237
1. 통 칙 / 237 2. 공매준비 / 241
3. 공매실시 / 246 4. 공매대금의 납부와 권리의 이전 / 249
4 청 산 ········································································································251
5 공매 등의 대행 ························································································254
6 압류·매각의 유예 ···················································································257
1. 압류·매각의 유예 / 257 2. 국세체납정리위원회 / 259

Chapter 04 보 칙 ·······················································································261
1 간접적 납부유인제도 ···············································································262
1. 납세증명서의 제출 / 262 2. 미납국세 등의 열람 / 264
3. 체납자료의 제공 / 264 4. 사업에 관한 허가 등의 제한 / 266
5. 출국금지 요청 / 267 6. 고액·상습체납자의 명단공개 / 268
7. 고액·상습 체납자 감치 / 270

제4편 부가가치세법

Chapter 01 총 칙 ·······················································································274
1 부가가치세의 기본개념 ············································································276
1. 부가가치세의 유형 / 276
2. 부가가치세의 과세방법 / 277
3. 우리나라 부가가치세의 목적과 특징 / 279
4. 용어정의 / 280
5. 우리나라 부가가치세의 장점과 단점 / 281
2 납세의무자와 과세기간 ············································································282
1. 납세의무자 / 282 2. 과세기간 / 288
3 납세지와 사업자등록 ···············································································290
1. 납세지 / 290 2. 사업자등록 / 297

Chapter 02 과세거래 ··················································································304
1 재화의 공급 ·····························································································306
1. 재화의 범위 / 306 2. 재화의 공급 / 306
3. 재화공급의 특례 / 310
2 용역의 공급·부수재화 또는 용역·재화의 수입 ····································315
1. 용역의 범위 / 315 2. 용역의 공급 / 315
3. 부수재화 또는 용역 / 318 4. 재화의 수입 / 319
3 거래시기와 거래장소 ···············································································320
1. 거래시기 / 320 2. 거래장소 / 327

Chapter 03 영세율과 면세 ········································································329
1 영세율과 면세의 개념 ··············································································331
1. 영세율 / 331 2. 면 세 / 332
3. 영세율과 면세의 차이점 / 333
2 영세율 ······································································································333
1. 영세율의 의의와 목적 / 333 2. 영세율 적용대상자 / 334
3. 영세율 적용대상 / 334 4. 영세율 첨부서류 / 343
3 면 세 ········································································································343
1. 의 의 / 343 2. 면세의 취지 / 343
3. 면세의 대상 / 344 4. 수입하는 재화 / 355
5. 면세의 포기 / 356

Chapter 04 거래징수와 세금계산서 ························································358
1 거래징수 ···································································································360
1. 의 의 / 360 2. 거래징수의무자 / 360
3. 거래징수대상 / 360 4. 거래징수시기 / 360
2 세금계산서 ·······························································································361
1. 세금계산서 / 361 2. 전자세금계산서 / 368
3. 매입자발행 세금계산서 / 371 4. 수입세금계산서 / 373
5. 매출처별 또는 매입처별 세금계산서합계표의 제출 / 374
6. 영수증 / 375
7. 세금계산서 발급의무 면제 / 377

Chapter 05 과세표준과 세액계산 ····························································380
1 과세표준과 매출세액 ···············································································382
1. 부가가치세 계산구조 / 382 2. 과세표준 / 382
3. 거래형태별 과세표준 / 387 4. 특수한 경우의 과세표준 / 389
5. 매출세액 / 396
2 매입세액과 납부세액의 계산 ···································································399
1. 매입세액 / 399
2. 매입세액불공제 / 405
3. 면세사업용 감가상각자산의 과세사업용 전환시 매입세액공제 / 410
4. 공통사용재화 과세표준 안분계산과 공통매입세액 안분계산 / 412
5. 납부·환급세액의 재계산 / 417
6. 자진납부세액의 계산 / 419
7. 가산세 / 422

Chapter 06 신고·납부와 경정·징수·환급 ········································428
1. 예정신고와 납부 / 429
2. 확정신고와 납부 / 431
3. 재화의 수입에 대한 신고납부 / 432
4. 대리납부 / 435
5. 국외사업자의 용역 등 공급에 관한 특례 / 438
6. 전자적 용역을 공급하는 국외사업자의 용역 공급과 사업자등록 등에 관한 특례 / 439
7. 결정 및 경정 / 442

8. 징 수 / 444
9. 환 급 / 444

Chapter 07 간이과세 ··················································································447
1. 의의 및 특징 / 448 2. 간이과세자의 범위 / 448
3. 과세표준 및 세액계산구조 / 451 4. 과세유형의 전환 / 458
5. 재고납부세액과 재고매입세액 / 460 6. 간이과세의 포기 / 466
7. 신고와 납부 / 467

Chapter 08 보 칙 ·······················································································472
1. 장부의 작성·보관 / 473 2. 부가가치세의 세액 등에 관한 특례 / 473
3. 납세관리인 / 473 4. 과태료 / 474
5. 질문·조사 / 474 6. 자료제출 / 474

제5편 법인세법

Chapter 01 총 칙 ·······················································································476
1 법인세의 개념과 특징 ··············································································478
1. 의 의 / 478 2. 특 징 / 478
3. 과세소득의 범위 / 478
2 납세의무자 ·······························································································481
1. 법인의 유형 / 481 2. 법인의 납세의무 / 482
3. 신탁소득 / 484
3 사업연도 ···································································································485
1. 의 의 / 485 2. 일반적인 경우의 사업연도 / 485
3. 사업연도의 변경 / 486 4. 신설법인의 최초사업연도 / 487
5. 특수한 경우의 사업연도(사업연도 의제) / 488
4 납세지 ······································································································489
1. 원 칙 / 489 2. 납세지 변경 / 490
3. 납세지 지정 / 491

Chapter 02 법인세의 계산구조 ································································492
1 법인세의 계산구조 ···················································································494
2 세무조정 ···································································································494
1. 의 의 / 494 2. 세무조정의 기본구조 / 495
3. 세무조정의 시기와 유형 / 496 4. 세무조정 방법 / 496
3 소득처분 ···································································································502
1. 의 의 / 502 2. 소득처분의 유형 / 503
4 세무조정계산서 ························································································518
1. 의 의 / 518 2. 세무조정계산서의 내용 / 518

Chapter 03 익금과 익금불산입 ································································527
1 익 금 ········································································································529
1. 의 의 / 529 2. 익금항목 / 530
2 익금불산입 ·······························································································541
1. 의 의 / 541 2. 익금불산입항목 / 541

e 의제배당(익금)과 수입배당금(익금불산입) ··············································549
1. 의제배당 / 549 2. 수입배당금 / 557

Chapter 04 손금과 손금불산입 ································································563
1 손금과 손금불산입항목 ············································································567
1. 손금항목 / 567 2. 손금불산입항목 / 573
2 세금과 공과금 ··························································································577
1. 조 세 / 577 2. 공과금 / 580
3. 벌금·과료·과태료·가산금 및 강제징수비 / 581
4. 징벌적 목적의 손해배상금 / 581
5. 연결모법인에 지급하였거나 지급할 금액 / 582
3 인건비 ······································································································583
1. 손금불산입되는 인건비 / 583 2. 일반급여 / 583
3. 상여금 / 584 4. 퇴직금 / 585
5. 복리후생비 / 587
4 접대비 ······································································································590
1. 의 의 / 590 2. 접대비 세무조정 구조 / 593
5 기부금 ······································································································598
1. 의 의 / 598 2. 기부금의 범위 / 599
3. 기부금의 종류 / 602 4. 기부금의 기타 내용 / 607
5. 기부금에 대한 세무조정 / 608
6 지급이자 ···································································································614
1. 채권자불분명 사채이자 / 615 2. 비실명채권·증권의 이자 / 615
3. 건설자금이자 / 615 4. 업무무관 자산 등 관련 지급이자 / 618
7 업무용 승용차 관련비용 손금불산입 특례 ··············································620
1. 적용대상 차량 및 관련비용 / 620 2. 업무용 승용차 손금불산입 절차 / 621

Chapter 05 손익의 귀속시기 ····································································629
1. 의 의 / 630 2. 손익의 귀속시기에 대한 일반원칙 / 630
3. 거래형태별 손익귀속사업연도 / 630

Chapter 06 자산·부채의 평가 ································································642
1 자산의 취득가액 ······················································································644
1. 일반기준 / 644 2. 취득원가산정의 특례 / 649
3. 자산·부채의 평가대상 / 653 4. 기업회계기준과 관행의 적용 / 653
2 재고자산의 평가 ······················································································654
1. 의 의 / 654 2. 재고자산의 평가 / 654
3 유가증권의 평가 ······················································································659
1. 의 의 / 659 2. 무신고시·임의변경시 평가방법 / 659
4 외화자산·부채의 평가 ············································································662
1. 의 의 / 662 2. 외화자산·부채의 평가 / 662

Chapter 07 감가상각 ··················································································666
1 감가상각의 의의 ······················································································668
1. 의 의 / 668 2. 「법인세법」상 감가상각의 특징 / 668
3. 감가상각대상 자산 / 671
2 감가상각범위액의 결정요소 ·····································································673
1. 취득가액 / 673 2. 잔존가액 / 673
3. 내용연수 / 674 4. 상각률 / 677
3 감가상각방법 및 감가상각 시부인 ···························································678
1. 감가상각방법의 신고와 변경 / 678 2. 감가상각비 시부인 / 679
3. 회사계상액과 상각범위액 / 681 4. 감가상각의 기타 문제 / 687

Chapter 08 충당금과 준비금 ····································································695
1 퇴직급여충당금 ························································································697
1. 의 의 / 697 2. 한도액 / 697
3. 세무조정 / 699
2 퇴직연금충당금 ························································································700
1. 퇴직연금의 구분 / 700 2. 퇴직연금의 회계처리와 세무조정 / 701
3. 손금산입한도액 / 702 4. 퇴직연금충당금의 사용 / 702
3 대손충당금과 대손금 ···············································································703
1. 대손충당금 / 703 2. 대손금 / 708
4 기타 충당금 ·····························································································712
1. 구상채권상각충당금 / 712
2. 일시상각충당금과 압축기장충당금 / 713
5 준비금 ······································································································717
1. 의 의 / 717 2. 「법인세법」상 준비금 / 717
3. 「조세특례제한법」상 준비금 / 721

Chapter 09 합병 및 분할 등에 대한 특례 ············································723
1 합병에 대한 특례 ·····················································································725
1. 피합병법인 ? 양도소득에 대한 법인세 / 725
2. 피합병법인의 주주 ? 의제배당에 대한 법인세 / 731
3. 합병법인에 대한 과세 / 733
4. 적격합병시 합병법인에 대한 사후관리 / 740
2 분할에 대한 특례 ·····················································································746
1. 인적 분할 / 747 2. 물적 분할 / 748
3 현물출자와 자산교환에 대한 과세이연 ····················································749
1. 현물출자에 대한 과세이연 / 749 2. 자산교환에 대한 과세이연 / 750

Chapter 10 소득금액계산의 특례(부당행위계산부인) ··························751
1. 부당행위계산의 부인 / 752

Chapter 11 과세표준 및 세액계산 ··························································759
1 과세표준 ···································································································760
1. 과세표준 계산구조 / 760 2. 이월결손금 / 760
3. 비과세소득 / 764 4. 유동화전문회사 등의 소득공제 / 764
2 세액계산 ···································································································766
1. 세액계산구조 / 766 2. 산출세액 / 766
3. 세액감면과 세액공제 / 767 4. 최저한세 / 772

Chapter 12 법인세 납세절차 ····································································774
1 신고와 납부 ·····························································································776
1. 과세표준의 신고 / 776 2. 세액의 납부 / 779
2 중간예납 ···································································································782
1. 의 의 / 782 2. 중간예납의무 / 782
3. 중간예납세액의 계산방법 / 782 4. 중간예납세액의 납부 / 784

3 원천징수 ···································································································785
1. 원천징수 대상소득 / 785 2. 원천징수 제외소득 / 785
3. 원천징수세율 / 786 4. 원천징수시기와 세액의 납부기한 / 786
5. 소액부징수 / 788
4 수시부과 ···································································································788
1. 의 의 / 788 2. 수시부과사유 / 788
3. 수시부과기간 / 788
5 결정·경정과 징수 ···················································································789
1. 결정과 경정 / 789 2. 징수 및 환급 / 791
3. 가산세 / 792

Chapter 13 기타 법인의 납세의무 ··························································794
1 비영리법인의 납세의무 ············································································796
1. 비영리법인의 범위 / 796 2. 비영리법인의 납세의무 / 796
3. 수익사업소득의 범위 / 796 4. 구분경리 / 798
5. 비영리내국법인의 특례 / 800
2 청산법인의 납세의무 ···············································································801
1. 의 의 / 801 2. 납세의무자 / 801
3. 과세표준 / 802 4. 세 율 / 803
5. 신고납부 / 803 6. 결정·경정 및 징수 / 804
3 토지 등 양도소득에 대한 법인세 ····························································806
4 투자·상생 협력 촉진을 위한 법인세
(.조세특례제한법.상 미환류소득에 대한 법인세) ···································808
5 신탁재산의 각 사업연도의 소득에 대한 법인세 과세특례 ······················812

Chapter 14 연결납세제도 ··········································································815
1 통 칙 ········································································································817
1. 연결납세방식의 적용 등 / 817 2. 연결납세방식의 취소 / 819
3. 연결납세방식의 포기 / 820 4. 연결자법인의 추가 및 배제 / 821
2 과세표준과 그 계산 ·················································································822
1. 각 연결사업연도의 소득계산 / 822 2. 과세표준 / 822
3 세액의 계산 ·····························································································823
1. 연결산출세액 / 823 2. 세액감면 등 / 824
4 신고 및 납부 ····························································································824
1. 연결과세표준 등의 신고 / 824 2. 연결중간예납 / 825
3. 연결법인세액의 납부 및 물납 / 826
5 결정·경정 및 징수 등 ············································································827
1. 결정·경정 및 징수 등 / 827 2. 가산세 / 827
3. 중소기업 관련 규정의 적용 / 827

제6편 소득세법

Chapter 01 총 칙 ·······················································································830
1 소득세의 의의 및 특징 ············································································832
1. 소득세의 의의와 목적 / 832 2. 소득세의 특징 / 832
3. 용어정의 / 834
2 납세의무자 ·······························································································836
1. 납세의무 / 836 2. 법인 아닌 단체 / 839
3. 납세의무의 특례 / 840
3 납세지와 과세기간 ···················································································842
1. 납세지 / 842 2. 과세기간 / 844
4 소득세의 계산구조 ···················································································845
1. 소득금액의 계산구조 / 845 2. 세액의 계산구조 / 845
3. 소득별 규정 비교 / 846 4. 종합소득 과세표준과 세액계산구조 / 846
Chapter 02 금융소득 ··················································································848
1 이자소득 ···································································································850
1. 과세대상 이자소득 / 850 2. 이자소득으로 보지 않는 소득 / 852
3. 비과세 이자소득 / 853 4. 이자소득금액의 계산 / 853
5. 수입시기 / 854
2 배당소득 ···································································································856
1. 과세대상 배당소득 / 856 2. 의제배당 / 859
3. 비과세 배당소득 / 862 4. 배당소득금액 / 862
5. 수입시기 / 863
3 금융소득 과세방법 ···················································································864
1. 금융소득에 대한 원천징수 / 864
2. 금융소득의 종합과세 / 865
3. 종합과세대상인 금융소득에 대한 세율적용 / 867
4. 배당소득에 대한 이중과세조정방법 / 869

Chapter 03 사업소득 ··················································································876
1. 사업소득의 범위 / 878 2. 비과세 사업소득 / 880
3. 사업소득의 수입시기 / 884 4. 사업소득 과세방법 / 888
5. 사업소득금액의 계산 / 890 6. 「법인세법」과 「소득세법」의 차이 / 903

Chapter 04 근로소득·연금소득·기타소득 ··········································908
1 근로소득 ···································································································910
1. 의 의 / 910 2. 근로소득의 범위 / 910
3. 근로소득금액의 계산 / 918 4. 근로소득의 과세방법 / 919
5. 근로소득의 수입시기 / 922
2 연금소득 및 기타소득 ··············································································922
1. 연금소득 / 922 2. 기타소득 / 930

Chapter 05 소득금액 계산 및 세액계산 특례 ······································946
1 부당행위계산부인 ·····················································································948
1. 의 의 / 948 2. 적용요건 / 948
3. 특수관계인 / 948 4. 부당행위계산부인의 예 / 949
5. 시 가 / 950
2 공동사업에 대한 소득금액 계산의 특례 ··················································951
1. 개인별 과세원칙 / 951 2. 합산과세특례 / 951
3. 공동사업장 / 953
3 결손금과 이월결손금의 공제 ···································································956
1. 의 의 / 956 2. 결손금 / 957
3. 결손금의 이월공제 / 958 4. 결손금의 소급공제 / 961
4 채권이자에 대한 소득금액 계산 특례와 원천징수 특례 ·························964
1. 채권 등에 대한 소득금액 계산 특례-채권매매시 보유기간 이자상당액 / 964
2. 채권 보유기간에 대한 이자상당액에 대한 원천징수 특례 / 964
5 기타의 소득금액 계산 특례 ·····································································966
1. 비거주자 등과의 거래에 대한 소득금액 계산 특례 / 966
2. 상속의 경우의 소득금액 구분계산 / 966
3. 중도 해지로 인한 이자소득금액 계산의 특례 / 966

Chapter 06 종합소득 과세표준 및 세액계산 ········································967
1 종합소득 과세표준 ···················································································969
1. 종합소득공제 / 969 2. 인적 공제 / 970
3. 물적 공제 / 976 4. 종합소득공제 등의 배제 / 982
5. 종합소득공제의 종합한도 / 986
6. 종합소득과세표준 합산배제대상(무조건 분리과세 대상소득) / 987
2 종합소득세액 계산 ···················································································988
1. 계산구조 / 988 2. 세 율 / 988
3. 세액감면 / 997 4. 세액공제 / 997
5. 세액감면 및 세액공제의 적용순서 / 1023
6. 가산세 / 1023
7. 기납부세액 / 1026

Chapter 07 퇴직소득세 ············································································1027
1. 의 의 / 1028 2. 퇴직소득의 범위 / 1028
3. 퇴직판정의 특례 / 1029 4. 비과세 퇴직소득 / 1029
5. 퇴직소득세의 계산 / 1030 6. 총수입금액의 수입시기 / 1032

Chapter 08 양도소득세 ············································································1033
1 양도소득세의 기본개념 ··········································································1035
1. 의 의 / 1035 2. 양도의 개념 / 1035
3. 과세대상 / 1041 4. 양도시기 및 취득시기 / 1047
5. 기준시가 / 1049
2 양도소득세의 계산 ·················································································1051
1. 양도소득세의 계산구조 / 1051 2. 양도차익 / 1052
3. 양도소득금액과 과세표준 / 1065 4. 산출세액 / 1072
3 양도소득 비과세 ·····················································································1076
1. 파산선고로 인한 처분으로 인하여 발생하는 소득 / 1076

2. 농지의 교환 또는 분합으로 인하여 발생하는 소득 / 1076
3. 조합원입주권 / 1077
4. 「지적재조사에 관한 특별법」 제18조에 따른 경계의 확정으로 지적공부상의 면적이
감소되어 같은 법 제20조에 따라 지급받는 조정금(2018.12.31. 신설) / 1077
5. 1세대 1주택 / 1078
6. 양도소득세 비과세의 배제 / 1089
4 양도소득세의 신고·납부 ·······································································1091
1. 양도소득 과세표준 예정신고와 자진납부 / 1091
2. 양도소득 과세표준 확정신고와 자진납부 / 1092
3. 양도소득에 대한 결정·경정과 징수 및 환급 / 1093
5 국외자산 양도시 양도소득세 ··································································1095
1. 납세의무의 범위(과세대상) / 1095
2. 국외자산의 양도가액 / 1095
3. 국외자산의 필요경비 / 1096
4. 양도차익의 외화환산 / 1096
5. 장기보유특별공제와 양도소득기본공제 / 1096
6. 국외소재자산 양도시 세율 / 1096
7. 외국납부세액공제 / 1097
8. 국외자산 양도시 국내자산 양도소득세 규정 준용 / 1097
6 거주자의 출국시 국내주식등에 대한 과세특례 ······································1097
1. 취 지 / 1097
2. 납세의무자 / 1097
3. 과세표준 및 산출세액 계산구조 / 1098
4. 신고납부 / 1101
5. 납부유예 / 1102
6. 재전입 등에 따른 환급 등 / 1102
7. 준용규정 등 / 1103

Chapter 09 신고·납부와 결정·경정·징수 및 환급 ······················1104
1 과세기간 중도의 신고·납부 ··································································1106
1. 중간예납 / 1106 2. 예정신고 - 양도소득세 참조 / 1108
3. 원천징수 / 1109 4. 수시부과 / 1116
5. 납세조합 / 1116 6. 사업장 현황신고 / 1117
7. 성실신고확인제도 / 1118
2 과세표준의 확정신고·납부 ···································································1121
1. 과세표준 확정신고 / 1121 2. 확정신고 자진납부 / 1125
3 결정과 경정 ····························································································1126
1. 결 정 / 1126 2. 경 정 / 1126
3. 결정 또는 경정방법 / 1126

Chapter 10 외국법인과 비거주자에 대한 과세 ···································1129
1 외국법인 ·································································································1131
1. 납세의무 / 1131 2. 국내원천소득의 범위 / 1131
3. 외국법인에 대한 과세방법 / 1133 4. 국내사업장의 범위 / 1134
5. 세액계산구조 / 1137
2 비거주자 ·································································································1138
1. 국내원천소득 / 1138 2. 과세방법 / 1139
3. 과세표준계산 / 1139 4. 비거주자의 신고납부 / 1140
5. 비거주자에 대한 과세표준 및 세액의 결정과 징수 / 1140

제7편 부록

Chapter 01 상속세 및 증여세 ································································1142
1 상속세 및 증여세의 개념과 성격 ···························································1145
1. 의의 및 목적 / 1145 2. 상속세 및 증여세의 특징 / 1145
3. 용어정의 / 1146 4. 상속세 및 증여세의 과세 체계 / 1148
5. 상속세 및 증여세의 과세대상과 납세의무자 / 1148
6. 상속세 및 증여세의 납세지(과세관할) / 1153
2 상속재산 및 증여재산의 평가 ································································1156
1. 평가시점 / 1156 2. 평가원칙(시가주의) / 1156
3. 보충적 평가방법(시가를 알 수 없는 경우) / 1157
3 신고와 납부 ····························································································1159
1. 상속세 과세표준의 신고 / 1159 2. 증여세 과세표준의 신고 / 1159
3. 자진납부 / 1160 4. 분 납 / 1160
5. 연부연납과 물납 / 1160 6. 결정과 경정 / 1163
7. 문화재자료 등 징수유예 / 1164

4 결정·경정 ·····························································································1165
1. 결정과 경정 / 1165 2. 과세표준과 세액의 결정 통지 / 1165
3. 경정 등의 청구 특례 / 1166
5 상속세의 과세표준과 세액의 계산 ·························································1167
1. 상속세 과세가액 계산 / 1167 2. 상속공제 / 1175
3. 상속세 과세표준 및 산출세액 / 1182 4. 세액공제 / 1183
6 증여세의 과세표준과 세액의 계산 ·························································1184
1. 증여세 과세가액 / 1184 2. 증여세 과세표준 / 1197
3. 증여세 산출세액 / 1198 4. 차감납부세액 / 1199

Chapter 02 종합부동산세 ········································································1201
1 종합부동산세 기본개념 ··········································································1203
1. 의 의 / 1203 2. 특 징 / 1203
3. 용어정의 / 1204 4. 세 대 / 1204
2 주택에 대한 종합부동산세 ·····································································1205
1. 과세방법 / 1205 2. 납세의무자 / 1206
3. 과세표준 / 1206 4. 세율 및 세액과 세부담의 상한 / 1207
3 토지에 대한 종합부동산세 ·····································································1211
1. 과세방법 / 1211 2. 납세의무자 / 1211
3. 과세표준 / 1212 4. 세율 및 세액 / 1212
4 비과세대상 등 ························································································1214
5 부과·징수 등 ························································································1214
1. 납세지 / 1214 2. 과세기준일 / 1215
3. 과세구분 및 세액 / 1215 4. 부과징수 등 / 1215
6 과세자료의 제공 ·····················································································1219