PART 4 국세기본법
Chapter 01 국세기본법 총론
1 국세기본법 총론 ··············································· 1-2
2 기간과 기한 ······················································ 1-3
3 서류의 송달 ······················································ 1-4
4 법인 아닌 단체 ················································· 1-6
5 국세부과원칙 ····················································· 1-6
6 세법적용원칙 ····················································· 1-7
7 보칙 ··································································· 1-8
OX문제 ································································ 1-16
Chapter 02 납세의무와 과세 및 환급
1 납세의무 성립 ··················································· 2-2
2 납세의무 확정 ··················································· 2-3
3 납세의무의 소멸 ··············································· 2-4
4 수정신고?경정청구?기한후신고 ························· 2-8
5 가산세 ····························································· 2-10
6 국세의 환급 ···················································· 2-15
7 관할관청 ·························································· 2-17
OX 문제 ································································ 2-18
Chapter 03 조세채권의 보전
1 납세의무의 승계 ··············································· 3-2
2 연대납세의무 ····················································· 3-3
3 제2차 납세의무 ················································· 3-4
4 국세우선권 ························································ 3-5
5 양도담보권자 물적납세의무 ······························ 3-8
6 통정허위 담보권설정 취소청구 ························· 3-8
OX 문제 ································································ 3-10
Chapter 04 조세불복제도와 납세자의 권리
1 불복청구 ···························································· 4-2
2 조세심판원 ························································ 4-9
3 납세자의 권리 ················································· 4-13
4 과세전적부심사 ··············································· 4-24
OX문제 ································································ 4-26
PART 5 상속세 및 증여세법
Chapter 01 상속세
1 부의 무상이전에 대한 유형 및 과세방법 ········ 1-2
2 부의 무상이전에 대한 과세체계 ······················· 1-2
3 용어의 뜻 ·························································· 1-2
4 상속세 및 증여세의 과세방법 ·························· 1-3
5 상속세의 과세대상 ············································ 1-4
6 상속세 납세의무자 ············································ 1-4
7 관할관청 ···························································· 1-4
8 상속세 계산구조 ··············································· 1-5
9 상속세 과세가액의 계산 ··································· 1-5
10 상속세 과세표준의 계산 ··································· 1-8
11 상속공제의 한도와 과세최저한 ······················ 1-12
12 상속세액의 계산 ············································· 1-13
13 과세표준의 신고 및 결정기한 ························ 1-14
14 신고세액의 납부 ············································· 1-15
15 결정?경정 ························································ 1-20
OX문제 ································································ 1-22
Chapter 02 증여세
1 증여세의 과세방법－완전포괄주의 ··················· 2-2
2 증여세의 과세대상 ············································ 2-2
3 증여세의 납세의무 ············································ 2-3
4 관할관청 ···························································· 2-4
5 증여세 계산구조 ··············································· 2-4
6 증여세 과세가액 계산 ······································· 2-5
7 증여세 과세표준의 계산 ··································· 2-8
8 증여세액의 계산 ··············································· 2-9
9 특수한 경우의 증여문제 ································· 2-10
OX문제 ································································ 2-18
Chapter 03 상속 및 증여재산의 평가
1 원칙적인 평가기준－시가평가의 원칙 ·············· 3-2
2 보충적 평가방법－시가를 산정할 수 없는 경우 ·· 3-3
OX문제 ·································································· 3-8
PAR T 6 국세징수법
Chapter 01 국세징수법 총칙 및 보칙
1 국세징수법 총칙 ··············································· 1-2
2 보칙 ? 국세징수의 간접적 강제제도 ················ 1-3
OX문제 ································································ 1-10
Chapter 02 임의적 징수절차
1 신고납부 ···························································· 2-2
2 납부고지 ···························································· 2-2
3 독 촉 ································································· 2-3
4 납부기한 전 징수 ·············································· 2-3
5 납부의 방법 ······················································ 2-4
6 실태확인 ···························································· 2-5
7 체납액 징수 관련 사실행위의 위탁 ················· 2-6
8 납부기한 등의 연장 및 납부고지의 유예 ········ 2-7
9 송달 지연으로 인한 지정납부기한 등의 연장 ··· 2-9
10 납세담보 ···························································· 2-9
OX문제 ································································ 2-12
Chapter 03 강제적 징수절차
제1절 통 칙 ······························································· 3-2
제2절 압 류 ······························································· 3-3
1 압류의 요건 및 절차 ········································ 3-3
2 압류대상자산 및 압류제한 ································ 3-5
3 압류의 효력 및 절차 등 ··································· 3-6
4 압류해제 ···························································· 3-9
5 교부청구와 참가압류 ······································ 3-10
제3절 압류재산의 매각 ············································ 3-12
1 통 칙 ······························································· 3-12
2 공매의 준비 ···················································· 3-14
3 공매의 실시 ···················································· 3-16
4 매수대금의 납부와 권리의 이전 ····················· 3-19
제4절 청산 ······························································ 3-19
제5절 압류?매각의 유예 ·········································· 3-22
OX문제 ································································ 3-24
PAR T 7 기타세법
Chapter 01 국제조세조정에 관한 법률
제1절 국제조세조정에 관한 법률 총칙 ······················ 1-2
1 국제조세조정에 관한 법률의 목적 및
다른 법률과의 관계 등 ····································· 1-2
2 용어의 정리 ······················································ 1-3
3 국제거래에 관한 실질과세 ································ 1-5
제2절 국외특수관계인과의 거래에 대한 과세조정 ···· 1-5
1 정상가격에 등에 의한 과세조정 ······················· 1-5
2 소득금액조정에 따른 소득처분 및 세무조정 ··· 1-7
3 정상가격 산출방법의 사전승인 ······················ 1-10
4 국제거래에 대한 자료제출의무 ······················ 1-11
5 가산세적용의 특례 ·········································· 1-13
6 국세의 정상가격과 관세의 과세가격의 조정 · 1-13
제3절 국외지배주주 등에게 지급하는
이자에 대한 과세조정 ································· 1-15
1 출자금액 대비 과다차입금 지급이자의
손금불산입 ······················································· 1-15
2 소득 대비 과다 지급이자의 손금불산입 ········ 1-16
3 혼성금융상품 거래에 따른
지급이자의 손금불산입 ··································· 1-17
4 지급이자 손금불산입 적용순서 ······················ 1-18
제4절 특정외국법인의 유보소득에 대한 합산과세 ·· 1-19
제5절 국외투과단체에 귀속되는 소득에 관한
과세특례 ························································ 1-25
제6절 국외 증여에 대한 증여세 과세특례 ·············· 1-27
제7절 국가 간 조세협력 ·········································· 1-28
제8절 상호합의절차 ················································· 1-31
1 상호합의절차의 개시 ······································ 1-31
2 납부기한 등의 연장 등의 적용 특례 ············· 1-34
3 불복청구기간 및 부과제척기간의 특례 ········ 1-35
제9절 해외자산의 신고 및 자료 제출 ····················· 1-36
1 해외금융계좌의 신고 ······································ 1-36
2 해외현지법인 등에 대한 자료 제출 ··············· 1-39
제10 절 벌 칙 ·························································· 1-42
제11절 글로벌최저한세 ············································ 1-46
OX 문제 ································································ 1-56
Chapter 02 조세범처벌법 및 조세범처벌절차법
제1절 조세범처벌법 ···················································· 2-2
제2절 조세범의 처벌절차 ·········································· 2-9
OX문제 ································································ 2-12