제1장 | 총 론 / 1

제 1 절 법인세 세무조정 유의사항･개정세법 안내 ··································3

[1] 법인세 세무조정 전 사전준비사항 및 체크리스트 ······························3
Ⅰ. 세무조정 전 사전준비 사항 ·······················································3
1. 신설법인 해당여부, 업종확인･중소기업여부, 본점 소재지,
사업연도월수 등 ··········································································3
2. 상시근로자수의 증감 ···································································3
3. 자본 및 주주 변동 사항의 확인 ···············································4
4. 해당 기업에 대한 세무조사여부, 수정신고･경정청구 여부 ···4
5. 계속기업 직전기 자본금과 적립금 조정명세서(을)의 검토 ····4
6. 해당 기업의 합병･분할 여부 검토 ············································4
7. 매출에누리, 매출할인 및 판매장려금의 회계처리 검토 ·········5
8. 선급비용･미수이자 및 외화환산손익 등의 확인 ·····················5
9. 가지급금･가수금의 존재여부 및 금전소비대차 약정여부 ······5
10. 가지급금 관련 미수이자 계상시 원천징수여부 및
지급명세서 제출 ········································································5
11. 결산일 직전에 퇴직한 임직원 존재여부 확인 ·······················6
12. 업무무관자산 및 업무무관 가지급금 존재여부 검토 ···········6
13. 유가증권 평가손익 계상여부 확인 ··········································6
14. 외부감사대상 법인의 경우 감사인의 수정분개 파일확보 ····6
15. 전기오류수정항목이 있는 법인의 세무조정 ···························7
16. 연결납세대상법인의 세무조정 ·················································7
17. 해외자법인이 있는 경우 ···························································7
Ⅱ. 법인세 세무조정 체크리스트 ·····················································7
1. 제조원가 명세서의 체크리스트 ··················································8
2. 손익계산서의 계정별 체크리스트 ··············································9
3. 재무상태표의 계정별 체크리스트 ············································13
4. 이익잉여금처분계산서의 체크리스트 ······································16

[2] 2026년 귀속 사업연도 적용 주요 개정법령 ····································16
Ⅰ. 법인세법 및 동법 시행령의 주요 개정 내용 ························16
1. 법인세법 개정이유 및 주요 개정내용 ····································16
2. 법인세법 시행령 주요 개정내용 ·············································18
Ⅱ. 조세특례제한법 및 동법 시행령의 법인세 관련
주요 개정내용 ············································································19
1. 조세특례제한법 주요 개정내용 ···············································19
2. 조세특례제한법 시행령 주요 개정내용 ··································22


제 2 절 법인종류별 법인세 납세의무 ·····················································24

[1] 법인세 납세의무자 ·············································································24
1. 개념과 범위 ···············································································24
2. 법인의 분류 ···············································································24

[2] 법인세의 과세대상 소득 ····································································25
1. 각 사업연도의 소득 ··································································25
2. 청산소득 ·····················································································25
3. 토지 등 양도소득에 대한 법인세 ···········································26

[3] 신탁소득에 대한 납세의무 ·································································26
1. 신탁재산에 귀속되는 소득에 대한 납세의무: 수익자(원칙) ··· 27
2. 신탁계약에 따른 그 신탁의 수탁자의 납세의무 ···················27
3. 위탁자가 실질적으로 통제하는 신탁 ······································28

[4] 법인종류별 납세의무의 범위 ·····························································28
1. 각 사업연도의 소득에 대한 법인세의 납세의무 ···················28
2. 청산소득에 대한 법인세의 납세의무 ······································29
3. 토지 등 양도소득에 대한 과세특례 ········································29
4. 투자･상생 협력 촉진을 위한 과세특례 ··································29

[5] 내국영리법인의 과세요건 ···································································30
Ⅰ. 의 의 ···························································································30
Ⅱ. 각 사업연도소득에 대한 법인세의 과세요건 ·························31
1. 납세의무자 ·················································································31
2. 과세물건 ·····················································································31
3. 과세표준 ·····················································································31
4. 세 율 ···························································································32
Ⅲ. 청산소득에 대한 법인세 과세요건 ··········································32
1. 납세의무자 ·················································································32
2. 과세물건=과세표준 ····································································33
3. 청산기간 중 발생하는 각 사업연도 소득의 처리 ·················34
4. 합병과 분할에 대한 세무처리 ·················································34
5. 세 율 ···························································································35
6. 확정신고 기한 ············································································35
Ⅳ. 토지 등에 양도소득에 대한 과세특례 적용요건 ···················35
1. 납세의무자 ·················································································35
2. 과세대상 ·····················································································35
3. 토지 등 양도소득세 과세방식 ·················································36
4. 비사업용토지의 범위 ································································36
Ⅴ. 투자･상생협력 촉진을 위한 과세특례 적용요건 ···················37
1. 개 요 ···························································································37
2. 납세의무자 ·················································································37
3. 과세표준 ·····················································································37
4. 세율 ·····························································································37


제 3 절 법인세･지방소득세 신고안내 ·····················································38

[1] 법인세 신고안내 ·················································································38
1. 법인세 신고기한 ········································································38
2. 법인세 신고시 제출서류 ···························································38
3. 내국법인이 합병 또는 분할로 해산하는 경우 ·······················39
4. 법인세 신고기한의 연장(외부감사대상법인) ··························39

[2] 성실신고 확인서 제출 ········································································40
Ⅰ. 소규모법인 등에 대한 성실신고 확인제도 도입 ···················40
1. 성실신고 확인제도의 도입 ·······················································40
2. 성실신고 확인서를 제출하지 않아도 되는 예외 ···················40
Ⅱ. 성실신고 적용대상법인 ·····························································40
1. 부동산임대업 주업법인 또는 부동산수입･금융소득이
50% 이상인 법인 ······································································40
2. 성실신고대상자로서 법인으로 전환한 후 3년 이내인
내국법인 ·····················································································41
3. 법인전환한 법인을 전환일부터 3년 이내에 인수한 다른
내국법인 ·····················································································42
Ⅲ. 성실신고 확인 적격자 ······························································42

[3] 농어촌특별세 신고납부 ······································································42
1. 농어촌특별세의 납세의무와 비과세규정 ································42
2. 농어촌특별세의 신고납부 ·························································43

[4] 법인 지방소득세 신고납부 안내 ························································43
Ⅰ. 법인 지방소득세 신고 ······························································43
1. 과세표준 및 세액의 확정신고 ·················································43
2. 법인지방소득세 신고시 제출서류 ············································43
Ⅱ. 법인지방소득세 산출세액계산과 안분계산 ·····························45
1. 법인지방소득세 산출세액 계산 ···············································45
2. 법인지방소득세의 안분 신고 및 납부 ····································46
Ⅲ. 법인지방소득세의 납세지와 세액의 납부 ······························47
1. 법인지방소득세의 납세지 ·························································47
2. 법인지방소득세액의 납세지별 납부세액 ································48
Ⅳ. 법인지방소득세의 특별징수 ·····················································49
1. 특별징수의무자 ··········································································49
2. 특별징수의무자의 소재지와 납세의무자 사업장의 소재지가
다른 경우 ···················································································49
3. 특별징수영수증의 발급 ·····························································50


제 4 절 사업연도와 납세지 ·····································································53

[1] 사업연도 ·····························································································53
Ⅰ. 개 요 ···························································································53
Ⅱ. 본래의 사업연도 ········································································53
1. 기본원칙 ·····················································································53
2. 사업연도의 신고 ········································································53
3. 1월 1일부터 12월 31일: [사업연도 적용] ····························53
Ⅲ. 최초 사업연도의 개시일 ···························································54
1. 원칙 ·····························································································54
2. 최초 사업연도의 개시일 전에 손익이 발생한 경우 ·············54
Ⅳ. 사업연도의 변경 ········································································55
Ⅴ. 사업연도의 의제 ········································································55
1. 해산등기 또는 파산등기를 하는 경우 ····································55
2. 합병 또는 분할에 의하여 소멸하는 경우 ······························55
3. 계속등기를 하는 경우 ······························································56

[2] 납세지 ································································································56
Ⅰ. 원칙적인 납세지 ········································································56
1. 내국법인의 납세지 ····································································56
2. 외국법인의 납세지 ····································································56
Ⅱ. 원천징수한 법인세의 납세지 ···················································56
1. 원천징수의무자가 개인인 경우 ···············································56
2. 원천징수의무자가 법인인 경우 ···············································57


제 5 절 중소기업 등의 범위 ···································································58

[1] 중소기업의 요건 ·················································································58
Ⅰ. 업종기준 ·····················································································58
1. 업종기준의 적용 ········································································58
2. 겸영하는 경우의 업종적용 ·······················································59
Ⅱ. 규모 기준 ···················································································59
1. 매출액 기준의 적용 ··································································59
2. 겸영하는 경우 규모기준의 적용 ·············································59
Ⅲ. 성실신고대상인 소규모 기업 법인이 아닐 것 ·······················60
1. 「법인세법 시행령」 제42조 제2항 각 호의 요건 ··················60
2. 중소기업 및 중견기업의 범위에 관한 적용례 등 ·················60
Ⅳ. 중소기업 졸업기준 ····································································61
Ⅴ. 독립성기준 ·················································································61
1. 실질적 독립성: 공시대상기업집단에 속하는 회사에 속하지
않으며, 중소기업기본법 시행령에 적합 ·································61
2. ｢독점규제 및 공정거래에 관한 법률｣ 제31조 및 제33조 ···62
3. ｢중소기업기본법 시행령｣ 제3조 제1항 제2호의 내용 ········62
4. 관계기업 제도 ············································································63

[2] 중소기업 적용유예 ·············································································69
Ⅰ. 유예기간과 적용대상 ································································69
1. 중소기업 규모 초과 ··································································69
2. 중소기업 졸업기준에 해당하는 경우 ······································69
3. 독립성 기준 중 관계기업매출액 적용에 해당하는 경우 ······69
Ⅱ. 중소기업 유예기간을 적용하지 않는 경우 ····························69
Ⅲ. 중소기업기본법 시행령 [별표] 개정시의 유예기간 적용 ·····70
Ⅳ. 소기업과 중기업의 구분 ···························································70
1. 중소기업기본법의 규정 ·····························································70
2. 조세특례제한법상 소기업의 범위 ············································70

[3] 중견기업의 범위 ·················································································71
Ⅰ. 중소기업･공공기관 등이 아닐 것 ···········································71
Ⅱ. 업종의 제한 ···············································································71
1. 소비성 서비스업 ········································································71
2. 금융업, 보험업 등 ·····································································71
3. 부동산임대업 ··············································································71
Ⅲ. 성실신고대상인 소규모 기업 법인이 아닐 것 ·······················72
Ⅳ. 실질적 독립성 요건 ··································································72
1. ｢중견기업성장촉진･경쟁력강화 특별법 시행령｣ 제2조 제2항 제1호 ···································································72
2. ｢국제조세조정에 관한 법률 시행령｣ 제2조 제3항 ··············73
Ⅴ. 직전 3개년 평균매출액 기준 ···················································74
1. 일반적인 중견기업 평균매출금액 요건 ··································74
2. 연구인력개발비 세액공제에서의 중견기업 ·····························74


제 6 절 수정신고･기한후신고와 경정청구 ··············································75

[1] 수정신고제도 ······················································································75
Ⅰ. 수정신고의 개념･법적 성격 ·····················································75
1. 수정신고제도의 개념 ································································75
2. 수정신고제도의 법적 성격 ·······················································75
Ⅱ. 수정신고의 요건 ········································································75
1. 수정신고자 적격 ········································································75
2. 수정신고의 대상 ········································································75
3. 수정신고의 기한 ········································································76
Ⅲ. 수정신고의 절차와 추가자진납부 ············································76
1. 수정신고의 절차 ········································································76
2. 추가자진납부 ··············································································77
Ⅳ. 수정신고의 효력 ········································································77
1. 수정신고의 확정력 ····································································77
2. 가산세 감면의 효력 ··································································77
Ⅴ. 수정신고 관련 해석사례 ···························································79

[2] 기한 후 신고제도 ···············································································80
Ⅰ. 기한 후 신고의 요건 ································································80
1. 기한 후 신고대상자: [법정신고기한내 무신고] ·····················80
2. 세액의 자진 납부 ······································································81
Ⅱ. 기한 후 신고의 효력 ································································81
1. 과세관청의 결정 ········································································81
2. 가산세의 감면 ············································································81

[3] 경정 등의 청구제도 ···········································································82
Ⅰ. 경정 등의 청구의 개념･취지 ···················································82
1. 경정 등 청구의 개념 ································································82
2. 경정 등 청구의 취지 ································································82
Ⅱ. 경정 등 청구의 요건 ································································82
1. 신고･결정 또는 경정의 오류로 인한 경정청구 ·····················82
2. 후발적 사유로 인한 경정 등의 청구 ······································84
Ⅲ. 경정 등 청구의 절차 ································································85
Ⅳ. 경정 등 청구의 효력 ································································86
1. 과세권자에 대한 청구의 효력 ·················································86
2. 납세의무의 확정력 여부 ···························································86
3. 신고납세주의 세목의 행정쟁송 전단계 절차 ·························86
Ⅴ. 경정 등 청구관련 해석사례 ·····················································87


제 7 절 K-IFRS 최초 도입법인의 세무조정 ·········································89

[1] 자산 관련 전환분개와 세무조정 ························································89
Ⅰ. 감가상각방법 변경에 대한 세무조정 ······································89
1. K-IFRS의 회계처리 ··································································89
2. 감가상각방법을 정률법에서 정액법으로 변경하는 경우 ······89
Ⅱ. 내용연수증감의 회계처리에 대한 세무조정 ···························91
1. 내용연수를 연장하는 회계처리는 하는 경우 ·························91
2. 내용연수를 단축시키는 회계처리를 하는 경우 ·····················91
Ⅲ. 매출채권의 양도 관련 회계처리의 세무조정 ·························92
1. K-IFRS의 회계처리 ··································································92
2. K-IFRS의 회계처리 사례 ························································92
3. 매출채권 매각거래에 대한 법인세법상 손금귀속시기 ··········93
Ⅳ. 재고자산의 후입선출법 평가방법 변경관련 세무조정 ··········93
1. K-IFRS의 회계처리 ··································································93
2. K-IFRS의 회계처리 사례와 세무조정 ····································94
3. 법인세법상 재고자산의 평가방법 ············································95
Ⅴ. 별도재무제표 작성시 지분법적용 취소관련 세무조정 ··········95
1. 개별재무제표 및 별도재무제표의 투자지분 회계처리 ··········95
2. 2025년 1월 1일 전환 회계처리와 법인세 세무조정 ···········96
Ⅵ. 임차보증금, 장기대여금 등에 대한 현재가치 적용 ··············97
1. K-IFRS의 회계처리의 내용 ·····················································97
2. 2025년 1월 1일의 전환회계처리 ···········································98
3. 상기 전환회계처리에 대한 세무조정 ······································98
4. 유보금액의 정리 ········································································98

[2] 부채 관련 회계처리와 세무조정 ························································99
Ⅰ. 퇴직급여 채무의 재계산 회계처리와 세무조정 ·····················99
1. K-IFRS의 확정급여 채무관련 회계처리 ································99
2. 전환 회계처리와 관련 세무조정 ·············································99
Ⅱ. 충당부채의 추가인식 또는 감소 ···········································100
1. K-IFRS의 회계처리 ································································100
2. 충당부채를 추가로 인식하는 경우 ·······································100
3. 충당부채를 감소시키는 경우 ·················································101
Ⅲ. 누적유급휴가(연차수당 등)의 반영관련 세무조정 ··············101
1. K-IFRS에서의 회계처리 ························································101
2. K-IFRS에서의 회계처리에 대한 세무조정 ··························102
Ⅳ. 장기종업원 급여반영에 대한 세무조정 ································102
1. K-IFRS에서의 회계처리 ························································102
2. 상기 K-IFRS에서의 회계처리에 대한 세무조정 ················102



제2장 | 내국법인의 각 사업연도 소득에 대한 법인세 / 105

제 1 절 각 사업연도 소득의 계산구조 ·················································107

[1] 기업회계와 세무회계의 관계 ···························································107
Ⅰ. 기업회계와 세무회계의 차이발생 ·········································107
Ⅱ. 차이의 유형 ·············································································107
1. 영구적 차이 ·············································································107
2. 일시적 차이 ·············································································107
Ⅲ. 기업회계와 세무회계의 관계 ·················································107

[2] 익금･손금의 범위와 세무조정 ·························································108
Ⅰ. 익금･손금에 대한 개요 ··························································108
1. 법인세법의 익금･손금규정 ·····················································108
2. 법인세법상 익금･손금규정의 의의 ·······································111
Ⅱ. 특례 및 비과세 등에 관한 규정 ···········································111
1. 합병 및 분할 등에 관한 특례 ···············································111
2. 소득금액 계산의 특례 ····························································112
3. 비과세 및 소득공제 ································································112
Ⅲ. 세무조정의 의미 ······································································113
1. 결산조정과 신고조정 ······························································113
2. 세무조정의 의미 ·····································································113
3. 결산조정항목과 신고조정항목 ···············································114
4. 결산조정사항과 신고조정사항의 적용례 ······························116

[3] 소득처분 ···························································································118
Ⅰ. 소득처분의 의의 ······································································118
Ⅱ. 소득처분의 주체･대상･절차 ···················································118
1. 소득처분의 주체 ·····································································118
2. 소득처분의 대상 ·····································································119
3. 소득처분의 표시･통지 ····························································119
Ⅲ. 소득처분의 유형 ······································································119
1. 유보 ··························································································120
2. 사외유출 ···················································································120
3. 기 타 ························································································121
4. 소득처분의 특례 ·····································································121
Ⅳ. 소득처분의 사후관리 ······························································128
1. 사외유출분 사후관리 ······························································128
2. 유보처분의 사후관리 ······························································130
Ⅴ. 소득금액조정 합계표 작성사례 ·············································130
1. 자 료 ························································································130


제 2 절 익금과 손금의 개념과 범위 ····················································132

[1] 익금의 범위 ·····················································································132
Ⅰ. 익금의 개념 ·············································································132
Ⅱ. 익금항목 ···················································································132
1. 사업수입금액 ···········································································132
2. 자산의 양도금액 ·····································································138
3. 자기주식의 양도금액 ······························································138
4. 자산의 임대료 ·········································································139
5. 자산의 평가차익 ·····································································139
6. 자산수증익 및 채무면제익 ·····················································140
7. 손금에 산입된 금액 중 환입된 금액 ···································141
8. 일정한 자본거래에 의해 특수관계로부터 분여 받은 이익 ···141
9. 미회수 특수관계인에 대한 업무무관 가지급금 및 그 이자 ···141
10. 보험회사가 “보험감독회계기준”에 따라 수익으로 계상된
금액 ························································································142
11. 주택보증공사가가 “보험감독회계기준”에 따라 수익으로
계상된 금액 ···········································································142
12. 기타수익 ················································································142
Ⅲ. 익금산입 특례 ·········································································143
1. 특수관계인으로 부터 유가증권의 저가매입 ························143
2. 외국자회사의 외국법인세액 중 수입배당금에 대응하는 것 ···144
3. 임대보증금 등의 간주익금 ·····················································144
4. 의제배당(배당금 또는 분배금의 의제) ·································145
5. 동업기업 소득금액 등으로 배분받은 소득금액 ···················145
6. 조세특례제한법의 특례 ··························································145
7. 조세특례제한법의 특례 ··························································145
Ⅳ. 익금불산입항목 ········································································146
1. 개 요 ························································································146
2. 익금불산입 항목의 구체적 확인 ···········································148

[2] 손금의 범위 ·····················································································159
Ⅰ. 손금의 개념 ·············································································159
1. 순자산감소에 의한 손금의 개념 ···········································159
2. 경비처리의 일반원칙 규정 ·····················································159
3. 동업기업 조세특례 규정에 의하여 배분받은 결손금 ·········159
Ⅱ. 손금항목 ···················································································160
1. 판매한 상품, 제품, 원료의 매입가액과 그 부대비용 ········160
2. 판매상품 관련 부대비용 등 ···················································160
3. 양도한 자산의 양도당시의 장부가액 ····································160
4. 인건비 ······················································································161
5. 출산 또는 양육 지원을 위해 지급기준에 따라 지급하는
금액 ··························································································161
6. 유형자산의 수선비 ··································································161
7. 임직원 등에게 할인 판매하여 임직원이 얻는 이익상당액 ···161
8. 유형자산 및 무형자산의 감가상각비 ····································162
9. 시가와의 차액에 대한 감가상각비 상당액 ··························163
10. 자산의 임차료 ·······································································165
11. 차입금의 이자 ·······································································165
12. 대손처리된 부가가치세 매출세액 미수금 ··························166
13. 자산의 평가차손 ···································································166
14. 세금과 공과금 ·······································································166
15. 조합비 협회비 ·······································································167
16. 광업의 탐광비(개발비 포함) ················································167
17. 무료진료의 가액 ···································································167
18. 음･식료품 제조업 등을 영위하는 법인의 생활용품 및
잉여식품 기증액 ···································································168
19. 업무와 관련 있는 해외시찰･훈련비 ···································168
20. 근로청소년을 위한 특별학급 또는 중･고교의 운영비 ·····168
21. 우리사주조합에 출연하는 자사주의 장부가액･금품 ·········168
22. 환경미화 등의 미술품 ··························································169
23. 광고선전 목적으로 기증한 물품의 구입비용 ····················169
24. 주식매수선택권･주식기준보상의 행사비용 등 ··················169
25. 주식매수선택권 행사 관련비용 ···········································170
26. ｢중소기업 인력지원 특별법｣에 따른 중소기업 등이
부담하는 기여금 ···································································170
27. 임직원에 대한 유족 학자금 ················································170
28. 기금에 출연하는 금품 ··························································171
29. 보험회사가 보험감독회계기준에 따라 비용으로 계상된
금액 ························································································171
30. 주택도시보증공사가 보험감독회계기준에 따라 비용으로
계상된 금액 ···········································································171
31. 기타의 손비로서 그 법인에게 귀속되었거나 귀속될 금액 ··· 172
Ⅲ. 손금산입특례 ···········································································172
1. 일시상각충당금･압축기장충당금 계상에 의한 손금산입 ····172
2. 조세특례제한법에 의한 손금산입 특례 ································172
3. 고유목적사업 준비금의 손금산입 ·········································173
Ⅳ. 손금불산입항목 ········································································173
1. 개 요 ························································································173
2. 손금불산입항목의 요약 ··························································173
Ⅴ. 손금불산입 항목의 개별적인 확인 ·······································174
1. 대손금의 손금불산입 ······························································174
2. 자본거래 등으로 인한 손비의 손금불산입 ··························178
3. 제세공과금의 손금불산입 ·······················································178
4. 자산의 평가손실의 손금불산입 ·············································181
5. 감가상각비의 손금불산입 ·······················································183
6. 기부금의 손금불산입 ······························································183
7. 기업업무추진비의 손금불산입 ···············································183
8. 과다경비 등의 손금불산입 ·····················································184
9. 업무와 관련 없는 비용의 손금불산입 ··································186
10. 업무용승용차 관련비용의 손금불산입 등 특례 ················190
11. 지급이자의 손금불산입 ························································191
12. 징벌적 목적의 손해배상금 등에 대한 손금불산입 ···········192


제 3 절 수입배당금액･의제배당 등 세무조정 ······································195

[1] 수입배당금액의 익금불산입 ·····························································195
Ⅰ. 내국법인 수입배당금액의 익금불산입 ··································195
1. 도입취지 ···················································································195
2. 익금불산입 금액 ·····································································195
3. 이중과세조정규정의 적용배제항목: [수입배당금액] ···········197
4. 수입배당금액명세서 제출 ·······················································198
5. 관련 해석사례 ·········································································198
6. 적용사례 ···················································································200
Ⅱ. 외국자회사 수입배당금액의 익금불산입 등 ························201
1. 외국자회사 수입배당금액의 익금불산입 적용요건 ·············201
2. 수입배당금액의 익금불산입 및 외국납부세액공제의
적용배제 ···················································································202
3. 특정외국법인의 유보소득에 대하여 받는 배당소득은
적용제외 ···················································································202
4. 외국자회사 수입배당금액의 익금불산입을 적용하지 않는
배당소득 ···················································································202
5. 외국자회사 수입배당금액 명세서의 제출 ····························203
6. 자본준비금을 감액하여 받는 배당소득의 익금불산입 ·······203

[2] 의제배당[배당금과 분배금의 의제] ·················································204
Ⅰ. 의 의 ························································································204
Ⅱ. 출자의 환급성 거래에 의한 의제배당 ··································204
1. 개 요 ························································································204
2. 구체적인 항목별 확인 ····························································205
Ⅲ. 잉여금의 자본전입에 의한 의제배당 ····································206
1. 개 요 ························································································206
2. 구체적인 항목별 확인 ····························································206
3. 합병･분할로 승계받은 잉여금의 자본전입
(적격합병･적격분할) ·······························································210
4. 기업회계기준 및 상법과의 비교 ···········································214
Ⅳ. 의제배당금액의 계산 ······························································214
1. 주주 등이 받은 재산가액의 평가 ·········································214
2. 주식 등의 취득에 소요된 금액의 계산 ································216
Ⅴ. 적용례 ······················································································218
1. 이익준비금의 자본전입의 경우: [무상증자] ························218
2. 주식배당의 경우 ·····································································219
3. 감자에 의한 의제배당 관련 사례 ·········································220
4. 관련 해석사례 ·········································································223

[3] 자본준비금을 감액하여 받는 배당금액 ···········································224
Ⅰ. 원칙: 익금불산입 ····································································224
Ⅱ. 예외: 익금산입 항목 ·······························································224
1. 주식발행초과금 등의 자본준비금에 해당하지 않는
자본잉여금의 감액 ··································································224
2. 합병차익(적격합병) 중 재평가적립금(재평가세율 3%) ·······225
3. 분할차익(적격분할) 중 재평가적립금(재평가세율 3%) ·······225
4. 재평가적립금 상당액 감액배당 한도 금액 계산시 적용내용 ···226

[4] 임대보증금 등에 대한 간주익금 ·····················································227
Ⅰ. 간주익금의 의의 ······································································227
Ⅱ. 추계소득금액을 계산하는 경우의 간주임대료 ·····················227
1. 개 요 ························································································227
2. 법인추계과세와 실사 등과의 비교 ·······································228
Ⅲ. 장부에 의해 계산되는 간주익금 ···········································228
1. 간주익금 적용대상 법인 ························································228
2. 간주익금계산 ···········································································229
3. 보증금 등･금융수익의 범위 ···················································229
4. 건설비상당액의 적수계산 ·······················································230
5. 임대보증금 등의 간주익금 조정명세서 작성사례 ···············230


제 4 절 인건비 등 비용항목 세무조정 ·················································233

[1] 인건비 등 ·························································································233
Ⅰ. 개 요 ························································································233
Ⅱ. 지급대상자의 구분 ··································································233
1. 임원과 직원의 구분 ································································233
2. 지배주주 등 ·············································································234
3. 해외현지법인에 파견된 임원 또는 직원의 인건비 ·············234
Ⅲ. 일반급여 ···················································································234
1. 지배주주 등인 임원･직원에게 지급한 초과보수 ·················234
2. 부당행위계산으로 인식되는 비상근임원의 보수 ·················235
Ⅳ. 상여금 ······················································································235
Ⅴ. 퇴직급여 ···················································································236
1. 현실적 퇴직의 범위 ····························································