제1편 부가가치세법

제1장 기본이론 3
제1절 부가가치세의 개념 및 목적 ···························3
제2절 부가가치세의 유형 ·······································3
제3절 부가가치세의 과세방법 ·································4
제4절 국경세 조정 ·················································5
제2장 총 칙 6
제1절 납세의무자 ···················································6
제2절 신고, 납세지 ················································9
제3절 사업자등록 ·················································13
제3장 과세거래 16
제1절 재화의 공급 ················································16
제2절 용역의 공급 ···············································20
제3절 재화의 수입 ················································21
제4절 부수재화 및 부수용역 ·································21
제5절 공급시기 및 공급장소 ·································22
제4장 영세율 적용과 면세 26
제1절 개 요 ··························································26
제2절 환수효과와 누적효과 ··································27
제3절 영세율 ·······················································27
제4절 면 세 ··························································31
제5장 과세표준과 납부세액 39
제1절 과세표준 ····················································39
Ⅰ. 일반적 경우의 과세표준계산 ························39
Ⅱ. 특수한 경우의 과세표준 계산 ·······················41
제2절 납부세액 ····················································49
Ⅰ. 계산구조 ·······················································49
Ⅱ. 일반적인 경우의 매입세액 ···························49
Ⅲ. 특수한 경우의 매입세액 ·······························54
Ⅳ. 대손세액공제 ················································58
제6장 세금계산서 및 납세절차 63
제1절 세금계산서 ·················································63
제2절 그 밖의 과세자료 ·······································69
제3절 신고와 납부 ················································72
제4절 결정과 경정 ················································75
제5절 징수와 환급 ················································77
제6절 대리납부 ····················································78
제7절 전자적 용역을 공급하는 국외사업자의 용역 공급과 사업자등록 등에 관한 특례 ········80
제8절 재화의 수입에 대한 부가가치세 납부의 유예 ··· 82
제9절 가산세 ·······················································84
Ⅰ. 가산세 ··························································84
Ⅱ. 중복적용 배제 ···············································85
제7장 간이과세 86
제1절 개 요 ··························································86
제2절 간이과세의 범위 및 적용시기와 과세유형 변경················87
제3절 과세표준과 세액 ········································90
Ⅰ. 계산구조 ·······················································90
Ⅱ. 과세표준과 세액 ···········································91
제4절 납세절차 ····················································95

제2편 법인세법

제1장 총 칙 101
제1절 법인세 납세의무 ········································101
제2절 법인의 사업연도 및 납세지 ······················· 104
제2장 각 사업연도 소득 109
제1절 세무조정 ···················································109
제2절 소득처분 ···················································110
제3장 익금, 익금불산입 113
제1절 익금의 개념 및 범위 ···································113
제2절 익금불산입 ················································115
제3절 의제배당 ···················································118
제4절 수입배당금 익금불산입 ······························121
제4장 손금, 손금불산입 124
제1절 손 금 ·······················································124
제2절 손금불산입의 범위 ····································126
제3절 기부금 손금불산입 ····································128
제4절 접대비 손금불산입 ····································132
제5절 과다경비 등의 손금불산입 ·························135
제6절 업무용 승용차 관련비용의 손금불산입 ······· 139
제7절 지급이자 손금불산입 ·································142
제5장 감가상각비의 손금산입 145
제1절 감가상각대상자산 ······································145
제2절 감가상각 계산요소 ····································147
Ⅰ. 내용연수 ·····················································147
Ⅱ. 감가상각방법과 상강범위액 계산 ···············149
Ⅲ. 잔존가액 및 비망가액 ·································152
제3절 감가상각 시부인계산 ·································153
Ⅰ. 감가상각 시부인 ·········································153
Ⅱ. 즉시상각의제 ··············································154
Ⅲ. 감가상각의제 ··············································156
제6장 준비금 및 충당금의 손금산입 160
제1절 준비금 및 충당금의 의의 ···························160
제2절 고유목적사업준비금의 손금산입 ················160
제3절 대손충당금의 손금산입 ·····························162
Ⅰ. 대손금 ·························································162
Ⅱ. 대손충당금 ··················································163
제4절 퇴직급여충당금과 퇴직연금충당금의 손금산입···········165
Ⅰ. 퇴직급여충당금 ···········································165
Ⅱ. 퇴직연금충당금 ···········································168
제5절 일시상각충당금 및 압축기장 충당금의 손금산입······170
제7장 손익의 귀속시기 등 173
제1절 손익의 귀속시기 ········································173
Ⅰ. 손익의 귀속 사업연도의 적용원칙 ··············173
Ⅱ. 거래유형별 손익 귀속시기 ··························173
제8장 자산·부채의 평가 178
제1절 자산의 취득가액 ········································178
Ⅰ. 취득가액 산정 일반원칙 ·····························178
Ⅱ. 취득가 산정의 특수원칙 ·····························179
Ⅲ. 보유자산에 대한 취득가액 변동 ·················179
제2절 자산·부채의 평가 ·····································180
Ⅰ. 재고자산의 평가 ·········································180
Ⅱ. 유가증권 등의 평가 ····································183
Ⅲ. 외화자산·부채의 평가 ······························184
제9장 부당행위계산의 부인 187
제1절 부당행위계산의 부인 효력 및 요건 등 ·········187
제2절 시가의 개념과 산정방법 ····························189
제3절 부당행위 계산부인의 유형 ·························190
Ⅰ. 개요 ····························································190
Ⅱ. 고가매입·저가양도 ····································191
Ⅲ. 가지급금 인정이자의 계산 ··························193
Ⅳ. 불공정 자본거래 ·········································194
제10장 영리내국법인의 과세표준과 세액계산 ·······201
제1절 과세표준 ···················································201
Ⅰ. 계산구조 ·····················································201
Ⅱ. 이월결손금 ·················································202
Ⅲ. 비과세 ························································204
Ⅳ. 소득공제(유동화전문회사 등에 대한 소득공제) ··········204
Ⅴ. 소득공제의 금액 및 시기 ····························205
제2절 세 율 ·······················································205
제3절 세액공제 ··················································206
Ⅰ. 외국납부세액공제 ·······································206
Ⅱ. 재해손실에 대한 세액공제 ··························210
Ⅲ. 사실과 다른 회계처리로 인한 경정에 따른 세액공제·············210
제4절 최저한세 ···················································212
Ⅰ. 개요 ····························································212
Ⅱ. 적용대상 ·····················································212
Ⅲ. 최저한세 적용 ·············································212
Ⅳ. 최저한세로 부인되는 감면공제의 적용순서········213
제11장 신고, 납부 214
제1절 중간예납, 원천징수 ····································214
Ⅰ. 중간예납 ·····················································214
Ⅱ. 내국법인의 이자소득 등에 대한 원천징수 ··214
제2절 과세표준 신고와 자진납부등 ······················215
Ⅰ. 과세표준의 신고 ·········································215
Ⅱ. 자진납부 ·····················································216
Ⅲ. 성실신고확인서 제출 ··································216
제3절 과세표준의 결정 및 경정, 징수와 환급, 가산세········217
Ⅰ. 결정 및 경정 ···············································217
Ⅱ. 징수와 환급 ················································219
제12장 법인과세 신탁재산의 각 사업연도의 소득에 대한 법인세 과세특례 ····· 221
제1절 통 칙 ·························································221
Ⅰ. 개요 ····························································221
Ⅱ. 적용 ····························································221
Ⅲ. 법인과세 신탁재산의 설립 및 해산 등 ·······222
제2절 과세표준과 그 계산 ··································223
Ⅰ. 법인과세 신탁재산에 대한 소득공제 ··········223
Ⅱ. 신탁의 합병 및 분할 ···································223
Ⅲ. 수탁자 변경시 법인과세 신탁재산의 소득금액 계산·········223
제3절 신고·납부 및 징수 ····································224
Ⅰ. 법인과세 신탁재산의 신고 및 납부 ············224
Ⅱ. 법인과세 신탁재산의 원천징수 ··················224
제13장 기타 법인세 등 ······225
제1절 청산소득에 대한 법인세 ····························225
제2절 토지 등 양도소득에 대한 과세특례 ············ 227
제3절 투자·상생협력 촉진을 위한 과세특례 (조특법 100의32) ········229
제4절 비영리법인의 법인세 납세의무 ··················232
제5절 외국법인의 법인세 납세의무 ·····················234
제14장 합병 및 분할 등에 관한 특례 241
제1절 합 병 ························································241
Ⅰ. 비적격 합병 ················································241
Ⅱ. 적격합병 ·····················································242
Ⅲ. 합병시 이월결손금 등 공제 제한 ················246
Ⅳ. 합병시 피합병법인의 주주에 대한 과세(의제배당) ··············247
Ⅴ. 합병차익의 자본전입시 의제배당 ···············248
제2절 분 할 ·······················································248
Ⅰ. 개요 ····························································248
Ⅱ. 분할 당사자별 과세문제 ·····························249
Ⅲ. 물적분할 ·····················································251
제15장 연결납세제도 253
제1절 개 요 ························································253
제2절 각 연결사업연도 소득금액 계산 ·················258
제3절 각 연결사업연도 과세표준등 계산 ············· 262

제3편 소득세법

제1장 총 칙 267
제1절 납세의무 ···················································267
Ⅰ. 납세의무자 ·················································267
Ⅱ. 납세의무의 범위 ·········································269
Ⅲ. 과세소득의 범위 ·········································270
Ⅳ. 소득의 구분 ················································270
제2장 거주자의 종합소득에 대한 납세의무 272
제1절 과세표준의 계산 ········································272
제2절 금융소득(이자소득 및 배당소득) ················273
Ⅰ. 이자소득 ·····················································273
Ⅱ. 배당소득 ·····················································275
Ⅲ. 금융소득의 수입시기 ··································277
Ⅳ. 비과세 금융소득 ·········································278
Ⅴ. 금융소득 과세방법 ·····································279
제3절 사업소득 ··················································281
Ⅰ. 개요 ····························································281
Ⅱ. 사업소득 금액의 계산 ································284
Ⅲ. 수입시기 ·····················································294
Ⅳ. 과세방법 ·····················································295
제4절 근로소득 ··················································298
Ⅰ. 개요 ····························································298
Ⅱ. 비과세 ·························································301
Ⅲ. 근로소득금액 계산 ·····································306
Ⅳ. 원천징수시기 및 과세방법 ·························306
Ⅴ. 근로소득 수입시기 ·····································307
제5절 연금소득 ··················································308
Ⅰ. 연금소득의 범위 ·········································308
Ⅱ. 연금소득금액의 계산 ··································310
Ⅲ. 연금소득 귀속시기 및 과세방식 ··················311
제6절 기타소득 ···················································312
Ⅰ. 개요 ····························································312
Ⅱ. 기타소득금액의 계산 ··································316
Ⅲ. 귀속시기 및 과세방식 ·································317
제3장 종합소득 금액 계산 및 종합소득금액
계산특례 319
제1절 종합소득금액의 계산 원칙 ·························319
제2절 부당행위계산의 부인 ·································319
제3절 공동사업에 대한 소득금액 계산의 특례 ······ 321
제4절 결손금 및 이월결손금의 공제 ····················324
제5절 채권 등에 대한 소득금액의 계산 특례 ········327
Ⅰ. 개요 ····························································327
Ⅱ. 원천징수 특례 ············································327
제6절 기타 소득금액 계산 특례 ··························328
Ⅰ. 비거주자 등과의 거래에 대한 소득금액 계산의 특례 ····328
Ⅱ. 상속의 경우의 소득금액의 구분 계산 ········328
Ⅲ. 중도 해지로 인한 이자소득금액 계산의 특례 ·····328
제4장 종합소득 과세표준과 세액의 계산 329
제1절 종합소득공제 ············································329
Ⅰ. 종합소득공제 ··············································329
Ⅱ. 인적공제제도 ··············································330
Ⅲ. 연금보험료공제 ··········································333
Ⅳ. 주택담보노후연금 이자비용 공제 ···············333
Ⅴ. 특별소득공제 ··············································334
제2절 조세특례제한법상 소득공제 ······················335
Ⅰ. 신용카드 등 사용금액에 대한 소득공제 ·····335
Ⅱ. 기타 조세특례제한법상 소득공제 ···············338
제3절 종합소득공제의 배제 및 공동사업에 대한 소득 공제 특례 등 ······338
제4절 세액의 계산 ·············································339
Ⅰ. 세액계산 특례 ············································340
제5절 세액공제 ··················································344
Ⅰ. 배당세액공제 ··············································344
Ⅱ. 기장세액공제 ··············································345
Ⅲ. 외국납부세액공제 ·······································346
Ⅳ. 재해손실 세액공제 ·····································347
Ⅴ. 근로소득 세액공제 ·····································347
Ⅵ. 자녀세액공제 ··············································348
Ⅶ. 연금계좌 세액공제 ·····································348
Ⅷ. 특별세액공제 ··············································349
Ⅸ. 세액감면액 및 세액공제의 산출세액 초과 시의 적용방법 등 ········354
Ⅹ. 최저한세 ·····················································355
제5장 신고 및 납부 356
제1절 과세기간 중 신고, 납부, 결정, 징수 ··········· 356
Ⅰ. 중간예납 ·····················································356
Ⅱ. 부동산매매업자의 토지등 매매차익 예정신고와 납부 ··········357
Ⅲ. 원천징수 ·····················································358
제2절 확정신고납부등 ·········································361
Ⅰ. 종합소득 과세표준확정신고 ························361
Ⅱ. 납부 ····························································364
Ⅲ. 성실신고확인서 제출 ··································365
제3절 결정과 경정 ·············································366
제4절 세액의 징수와 환급 ···································371
제5절 가산세 ······················································372
Ⅰ. 가산세 ························································372
Ⅱ. 가산세의 중복적용 배제 ·····························375
Ⅲ. 가산세의 한도 ·············································375
제6장 퇴직소득세 376
제1절 퇴직소득의 범위 및 현실적 퇴직의 범위 ·····376
제2절 퇴직소득세의 계산 ····································377
제3절 과세방법 및 수입시기, 확정신고 ················379
제7장 양도소득세 382
제1절 통 칙 ························································382
Ⅰ. 양도의 범위 ················································382
제2절 양도소득의 범위 ·······································383
제3절 양도 또는 취득의 시기 ······························387
제4절 양도소득 비과세등 ···································388
제5절 양도소득 금액의 계산 ·······························390
제6절 과세표준 및 세액의 계산(중과세 포함) ······ 397
Ⅰ. 과세표준의 계산 ·········································397
Ⅱ. 세율 ····························································398
제7절 신고, 납부 ···············································399
제8절 국외자산 양도에 따른 양도소득세 ·············400
제9절 거주자의 출국 시 국내 주식 등에 대한 과세특례 ········402
제8장 비거주자의 납세의무 405
제1절 통 칙 ························································405
Ⅰ. 비거주자의 국내원천소득 ···························405
Ⅱ. 비거주자의 국내사업장 ······························408
제2절 비거주자에 대한 과세방법 ·························410
Ⅰ. 개요 ····························································410
Ⅱ. 비거주자 종합과세 ····································410
Ⅲ. 비거주자 분리과세 ······································411