01 법인세법

CHAPTER 01
법인세법 총론 / 12
제1절 법인세의 납세의무자와 과세대상 ··· 12
제2절 사업연도 및 납세지 ························ 14
OX 문제 ····················································· 19
CHAPTER 02
세무조정과 소득처분 / 24
제1절 세무조정 ·········································· 24
제2절 법인세 계산구조 ····························· 35
OX 문제 ····················································· 36
계산문제 ····················································· 42
CHAPTER 03
익금 / 44
제1절 익금과 익금불산입 ·························· 44
제2절 간주임대료 ······································ 49
제3절 의제배당소득 ··································· 52
제4절 수입배당금 익금불산입 ··················· 58
OX 문제 ····················································· 63
계산문제 ····················································· 70
CHAPTER 04
손금 / 74
제1절 손금과 손금불산입 ·························· 74
제2절 세금과 공과금 ································· 81
제3절 인건비 ············································· 85
제4절 접대비 ············································· 88
제5절 기부금 ············································· 95
제6절 지급이자 ······································· 102
OX 문제 ··················································· 109
계산문제 ·················································· 122
CHAPTER 05
손익의 귀속시기와 자산·부채의 평가 / 128
제1절 손익의 귀속사업연도 ···················· 128
제2절 자산의 취득가액 및
자산·부채의 평가기준 ·················· 138
OX 문제 ··················································· 156
계산문제 ·················································· 167
CHAPTER 06
유형·무형자산의 감가상각 / 174
제1절 감가상각 시부인계산의 구조 ········ 174
제2절 감가상각자산의 범위 ···················· 176
제3절 상각범위액의 결정요소 ················· 177
제4절 감가상각 시부인 ··························· 181
제5절 감가상각의제 등 기타문제 ··········· 187
제6절 업무용승용차 관련 비용의
손금불산입 특례 ·························· 190
제7절 K-IFRS 적용법인의 감가상각비
손금산입 특례 ······························ 195
OX 문제 ··················································· 198
계산문제 ·················································· 202
CHAPTER 07
충당금과 준비금 / 206
제1절 퇴직급여충당금과 퇴직연금충당금 ··· 206
제2절 대손금과 대손충당금 ···················· 220
제3절 일시상각충당금(압축기장충당금) ·· 227
제4절 준비금 ··········································· 230
OX 문제 ··················································· 233
계산문제 ·················································· 237
CHAPTER 08
부당행위계산의 부인 / 242
제1절 부당행위계산의 부인 일반 ··········· 242
제2절 자산의 고가매입·저가양도 ··········· 246
제3절 가지급금인정이자 ·························· 248
제4절 불공정자본거래 ····························· 252
OX 문제 ··················································· 261
계산문제 ·················································· 266
CHAPTER 09
과세표준과 세액의 계산 / 268
제1절 과세표준의 계산 ··························· 268
제2절 산출세액의 계산 ··························· 274
제3절 토지 등 양도소득에 대한 법인세 275
제4절 기업의 미환류소득에 대한 법인세
(투자·상생협력 촉진세제) ············· 277
제5절 세액감면 ······································· 282
제6절 세액공제 ······································· 284
제7절 최저한세 ······································· 295
OX 문제 ··················································· 300
계산문제 ·················································· 308
CHAPTER 10
법인세의 납세절차 / 310
제1절 기납부세액 ···································· 310
제2절 법인세의 신고·납부 ······················ 314
제3절 결정·경정·징수 및 환급 ·············· 318
제4절 가산세 ··········································· 321
OX 문제 ··················································· 328
CHAPTER 11
그 밖의 법인세 / 334
제1절 청산소득에 대한 법인세 ··············· 334
제2절 비영리법인의 각사업연도소득에
대한 법인세 ·································· 337
제3절 각 연결사업연도의 소득에 대한 법인세 ··· 340
OX 문제 ··················································· 350
계산문제 ·················································· 355
CHAPTER 12
합병 및 분할의 과세특례 / 356
제1절 합병에 대한 과세체계(비적격합병) ··· 356
제2절 합병에 대한 과세특례(적격합병) ·· 360
제3절 분할에 대한 과세체계 ·················· 376
제4절 합병 및 분할에 대한 기타문제 ···· 382
OX 문제 ··················································· 386

02 소득세법

CHAPTER 01
소득세법 총론 / 392
제1절 소득세의 납세의무자와 과세대상 · 392
제2절 소득세의 과세방법과 특징 ··········· 395
제3절 납세지 ··········································· 398
OX 문제 ··················································· 402
CHAPTER 02
이자소득과 배당소득 / 408
제1절 이자소득의 범위와 수입시기 ········ 408
제2절 배당소득의 범위와 수입시기 ········ 414
제3절 금융소득의 과세방법 ···················· 418
제4절 Gross-up제도 (배당소득에 대한
이중과세 조정제도) ······················· 422
OX 문제 ··················································· 427
계산문제 ·················································· 432
CHAPTER 03
사업소득 / 434
제1절 사업소득의 범위와 비과세 사업소득 ··· 434
제2절 사업소득금액의 계산 ···················· 437
제3절 사업소득의 수입시기 ···················· 448
제4절 사업소득 관련 기타사항 ··············· 449
OX 문제 ··················································· 453
계산문제 ·················································· 463
CHAPTER 04
근로·연금·기타소득 / 466
제1절 근로소득 ······································· 466
제2절 연금소득 ······································· 476
제3절 기타소득 ······································· 486
OX 문제 ··················································· 496
계산문제 ·················································· 506
CHAPTER 05
소득금액계산의 특례 / 508
제1절 부당행위계산의 부인 ···················· 508
제2절 결손금과 이월결손금의 공제 ········ 508
제3절 공동사업에 대한 소득금액계산의 특례 ···· 512
제4절 기타 소득금액계산의 특례 ··········· 516
제5절 동업기업과세특례 ·························· 517
OX 문제 ··················································· 525
CHAPTER 06
종합소득과세표준의 계산 / 534
제1절 인적공제 ······································· 534
제2절 특별소득공제 ································ 538
제3절 연금보험료공제와 주택담보노후연금
이자비용공제 ································ 539
제4절 조세특례제한법상 소득공제 ·········· 540
제5절 종합소득공제의 기타 주의사항 ···· 546
OX 문제 ··················································· 548
계산문제 ·················································· 551
CHAPTER 07
종합소득세액의 계산 / 554
제1절 일반적인 종합소득산출세액 ·········· 554
제2절 세액계산의 특례 ··························· 555
제3절 세액감면 ······································· 562
제4절 세액공제 ······································· 562
제5절 조세감면의 제한(최저한세) ··········· 576
OX 문제 ··················································· 580
계산문제 ·················································· 588
CHAPTER 08
퇴직소득세 / 592
제1절 퇴직소득의 범위와 수입시기 ········ 592
제2절 퇴직소득 결정세액의 계산 ··········· 594
제3절 퇴직소득의 과세방법 ···················· 596
OX 문제 ··················································· 600
계산문제 ·················································· 602
CHAPTER 09
종합·퇴직소득세액의 납세절차 / 604
제1절 과세기간 중도의 신고·납부 ········· 604
제2절 과세표준 확정신고와 자진납부 ···· 610
제3절 결정·경정 ······································ 616
제4절 가산세 ··········································· 617
OX 문제 ··················································· 623
CHAPTER 10
양도소득세 / 634
제1절 양도소득의 범위 ··························· 634
제2절 비과세양도소득 ····························· 638
제3절 취득·양도시기 ······························· 644
제4절 양도소득 과세표준의 계산 ··········· 645
제5절 양도소득금액 계산의 특례 ··········· 655
제6절 양도소득세의 계산 ························ 662
제7절 양도소득세의 납세절차 ················· 667
제8절 국외자산 양도에 대한 양도소득세 670
제9절 거주자의 국외 전출시 국내주식
등에 대한 양도소득세(국외전출세)
과세특례 ······································· 671
OX 문제 ··················································· 676
계산문제 ·················································· 693
CHAPTER 11
비거주자와 외국법인의 납세의무 / 696
제1절 국내원천소득의 범위 ···················· 696
제2절 국내사업장의 범위 ························ 699
제3절 과세방법 ······································· 700
OX 문제 ··················································· 704

03 부가가치세법

CHAPTER 01
부가가치세의 기초이론 / 710
제1절 부가가치세의 유형과 과세방법 ···· 710
제2절 국경세 조정 ·································· 712
제3절 영세율과 면세 ······························· 713
제4절 우리나라 부가가치세제의 특징 ···· 714
OX 문제 ··················································· 715
CHAPTER 02
부가가치세법 총칙 / 716
제1절 납세의무자 ···································· 716
제2절 과세기간 ······································· 718
제3절 납세지 ··········································· 719
제4절 사업자등록 ···································· 722
OX 문제 ··················································· 726
CHAPTER 03
과세거래 / 732
제1절 과세거래 일반 ······························· 732
제2절 재화의 공급의제(재화의 간주공급) ··· 738
제3절 재화 또는 용역의 공급시기 및
공급장소 ······································· 741
OX 문제 ··················································· 749
계산문제 ·················································· 759
CHAPTER 04
영세율과 면세 / 760
제1절 영세율 ··········································· 760
제2절 면세 ·············································· 766
OX 문제 ··················································· 771
계산문제 ·················································· 777
CHAPTER 05
과세표준과 매출세액의 계산 / 778
제1절 일반적인 과세표준 ························ 778
제2절 과세표준 특례 ······························· 786
제3절 대손세액의 처리 ··························· 792
OX 문제 ··················································· 793
계산문제 ·················································· 799
CHAPTER 06
세금계산서 / 806
제1절 세금계산서 ···································· 806
제2절 세금계산서 및 영수증 발급의무 면제 ····· 812
제3절 매입자발행세금계산서 ··················· 813
제4절 수정세금계산서 ····························· 814
제5절 세금계산서합계표의 제출 ············· 816
OX 문제 ··················································· 817
CHAPTER 07
매입세액과 차가감납부세액의 계산 / 824
제1절 매입세액공제 ································ 825
제2절 세액공제 ······································· 832
OX 문제 ··················································· 834
계산문제 ·················································· 838
CHAPTER 08
겸영사업자의 특례 / 840
제1절 공통사용재화 공급가액 안분계산 ·· 840
제2절 공통매입세액 안분계산 ················· 841
제3절 납부세액 또는 환급세액의 재계산 ··· 844
제4절 과세전환 매입세액 ························ 845
OX 문제 ··················································· 847
계산문제 ·················································· 849
CHAPTER 09
부가가치세의 납세절차 / 854
제1절 가산세 ··········································· 854
제2절 신고·납부 및 환급 등 ·················· 859
OX 문제 ··················································· 868
계산문제 ·················································· 875
CHAPTER 10
간이과세 / 878
제1절 간이과세 개요 및 범위 ················ 878
제2절 과세유형의 변경 ··························· 879
제3절 과세표준과 세액의 계산 ··············· 882
제4절 신고와 납부 ·································· 885
제5절 재고매입세액·재고납부세액 ·········· 886
OX 문제 ··················································· 889
계산문제 ·················································· 897