제1장 ∙ 사업준비단계 가산세 ···················································7

01. 사업자등록 가산세(부가법 §60①) ········································ 7
02. 주택임대사업자 미등록 가산세(소득법 §81의12) ··············· 19
03. 공동사업장 등록･신고 불성실 가산세(소득법 §81의4) ······ 24
04. 사업용계좌 신고･사용 불성실 가산세(소득법 §81의8) ······ 30
05. 현금영수증 가맹점 미가입 가산세
(소득법 §81의9②1호, 법인법 §75의6) ······························ 40
06. 주주 등의 명세서 등 제출 불성실 가산세 (법인법 §75의2①) ·· 50

제2장 ∙ 정규증빙 발급수취 가산세 ·········································55

01. 세금계산서 발급 관련 가산세(부가법 §60②) ····················· 55
02. 세금계산서 가공･위장･과다 발급 및 수취 가산세
(부가법 §60③④) ································································ 83
03. 세금계산서합계표 불성실 가산세(부가법 §60⑥⑦) ············ 96
04. 계산서 등 제출 불성실 가산세
(소득법 §81의10, 법인법 §75의8) ·································· 115
05. 신용카드･현금영수증 발급 불성실 가산세
(소득법 §81의9, 법인법 §75의6) ···································· 134
06. 경정시 공제받은 신용카드매출전표 등 가산세
(부가법 §60⑤) ································································· 149
07. 증명서류 수취 불성실 가산세
(소득법 §81의6, 법인법 §75의5) ···································· 152

제3장 ∙ 명세서제출 가산세 ···················································165

01. 지급명세서 등 제출 불성실 가산세
(소득법 §81의11, 법인법 §75의7) ·································· 165
02. 업무용 승용차 관련 비용 명세서 미제출 가산세
(소득법 §81의14, 법인법 §74의2) ·································· 191
03. 현금매출명세서 등 제출 불성실 가산세(부가법 §60⑧) ··· 200
04. 성실신고확인서 제출 불성실 가산세
(소득법 §81의2, 법인법 §75) ········································· 206
05. 영수증 수취명세서 제출･작성 불성실 가산세
(소득법 §81) ····································································· 219
06. 주식 등 변동상황명세서 제출 불성실 가산세
(법인법 §75의2②) ···························································· 223
07. 장부의 기록･보관 불성실 가산세
(소득법 §81의5, 법인법 §75의3) ···································· 231

제4장 ∙ 신고납부 가산세 ······················································243

01. 무신고 가산세(국기법 §47의2) ········································· 243
02. 과소신고･초과환급신고 가산세(국기법 §47의3) ··············· 265
03. 사업장 현황신고 불성실 가산세(소득법 §81의3) ············· 281
04. 납부지연 가산세(국기법 §47의4) ····································· 287
05. 원천징수 등 납부지연 가산세(국기법 §47의5) ················ 302
06. 가산세의 감면과 한도(국기법 §48, §49) ························· 318