P A R T 01 조세총론

CHAPTER 01 총 칙 ···················································································2
01 조세의 정의 ··········································································2
02 조세법률주의 ········································································2
03 조세평등주의 ········································································3

P A R T 02 국세기본법

CHAPTER 01 총 칙 ···················································································6
01 [국세기본법]과 다른 법률과의 관계 ·································6
02 [국세기본법]상 용어정의 ···················································6
03 기간계산과 기한의 특례 ·····················································8
04 기한연장과 담보제공사유 ····················································8
05 서류송달방법 ········································································9
06 송달장소와 송달의 효력 ···················································· 10
07 법인 아닌 단체 ·································································· 11
CHAPTER 02 국세부과와 세법적용의 원칙 ······································ 12
01 국세부과의 원칙과 세법적용의 원칙 ······························· 12
02 국세부과의 원칙 ································································· 12
03 세법적용의 원칙 ································································· 13
CHAPTER 03 납세의무 ··········································································· 16
01 납세의무 성립 ···································································· 16
02 납세의무 확정 ···································································· 17
03 수정신고와 경정의 효력 ···················································· 18
04 납세의무 소멸 ···································································· 19
05 국세부과 제척기간 ····························································· 19
06 국세부과 제척기간과 국세징수권의 소멸시효 ················ 21
CHAPTER 04 조세채권보전제도 ··························································· 23
01 조세채권 보전제도와 납세의무 승계 ······························· 23
02 연대납세의무 ······································································ 24
03 제2차 납세의무 ·································································· 25
04 양도담보권자의 물적 납세의무 ········································ 26
05 국세우선권의 제한과 법정기일 ········································ 28
06 사해행위 취소 ···································································· 31
CHAPTER 05 과 세 ················································································· 33
01 관할관청 ·············································································· 33
02 수정신고와 기한후신고 ······················································ 33
03 경정청구 ·············································································· 34
04 가산세 ················································································· 35
CHAPTER 06 국세환급금과 국세환급가산금 ···································· 40
01 국세환급금 ·········································································· 40
02 물납재산의 환급 ································································· 43
CHAPTER 07 심사와 심판(국세불복) ·················································· 44
01 국세불복절차 ······································································ 44
02 국세불복：통칙 ·································································· 44
03 국세불복청구 ······································································ 45
04 심리 및 보정 ······································································ 48
05 결 정 ··················································································· 49
CHAPTER 08 납세자의 권리 ································································· 54
01 납세자 권리헌장 ································································· 54
02 세무조사권 남용금지 ························································· 54
03 납세자의 성실성 추정 및 세무조사 ································· 55
04 세무조사기간 등 ································································· 56
05 납세자권리(기타) ································································ 58
06 과세전적부심사 ··································································· 60
07 국세청장의 납세자 권리보호 ············································ 61
08 납세자의 협력의무 ····························································· 61
CHAPTER 09 보 칙 ················································································· 62
01 보 칙 ··················································································· 62
CHAPTER 10 벌 칙 ················································································· 65
01 벌 칙 ··················································································· 65

P A R T 03 국세징수법

CHAPTER 01 벌 칙 ················································································· 68
01 목 적 ··················································································· 68
02 용어정의 ·············································································· 68
03 징수순위 ·············································································· 69
04 다른 법률과의 관계 ··························································· 69
CHAPTER 02 신고납부 ··········································································· 70
01 신고납부 ·············································································· 70
02 납부고지 ·············································································· 70
03 독 촉 ··················································································· 71
04 납부의 방법 ········································································ 72
05 납부기한의 연장 ································································· 73
CHAPTER 03 강제징수 ··········································································· 81
01 통 칙 ··················································································· 81
02 압 류 ··················································································· 83
03 압류재산의 매각 ································································· 96
04 청 산 ················································································· 105
05 공매 등의 대행 ································································ 107
06 압류·매각의 유예 ··························································· 109
CHAPTER 04 보 칙 ················································································ 112
01 간접적 납부유인제도 ······················································· 112

P A R T 04 부가가치세법

CHAPTER 01 총 칙 ················································································ 120
01 부가가치세의 특징 ··························································· 120
02 납세의무자와 과세기간 ···················································· 120
03 사업장 ··············································································· 124
04 주사업장 총괄납부와 사업자단위 과세제도 ·················· 125
05 사업자등록 ········································································ 126
CHAPTER 02 과세거래 ········································································· 129
01 재화의 공급 ······································································ 129
02 용역의 공급 ······································································ 133
03 재화의 수입 ······································································ 134
04 재화·용역의 공급시기 ··················································· 135
CHAPTER 03 영세율과 면세 및 세금계산서 ·································· 139
01 영세율 ··············································································· 139
02 영세율과 면세 ·································································· 141
03 세금계산서 ········································································ 143
CHAPTER 04 과세표준과 매출세액 ··················································· 150
01 과세표준 ············································································ 150
02 대손세액공제 ···································································· 156
CHAPTER 05 매입세액공제와 납부세액 ·········································· 158
01 매입세액 계산구조 ··························································· 158
02 의제매입세액 ···································································· 159
03 매입세액불공제 ································································· 161
04 면세사업용 감가상각자산의 과세사업용 전환시
매입세액공제 ···································································· 164
05 과세표준 안분계산과 공통매입세액 안분계산의 비교 ·· 164
06 납부·환급세액 재계산 ··················································· 166
07 신용카드매출전표 발행 세액공제 ··································· 167
08 가산세 ··············································································· 168
CHAPTER 06 신고납부 ········································································· 171
01 개인사업자의 신고납부 ···················································· 171
02 환 급 ················································································· 177
CHAPTER 07 간이과세자 ····································································· 179
01 간이과세자 특징 ······························································· 179
02 간이과세자 적용범위[1＋2＋3모두 충족시] ·················· 179
03 예정부과납부와 확정신고납부 ········································· 184
04 과세유형 전환 ·································································· 186
05 간이과세자와 일반과세자의 비교 ··································· 188
CHAPTER 08 보 칙 ··············································································· 190

P A R T 05 법인세법

CHAPTER 01 총 칙 ················································································ 194
01 법인세의 특징 ·································································· 194
02 납세의무자 ········································································ 194
03 사업연도 ············································································ 196
04 납세지 ··············································································· 198
CHAPTER 02 법인세의 계산구조 ······················································· 200
01 법인세의 계산구조 ··························································· 200
02 세무조정 ············································································ 200
03 소득처분 ············································································ 203
CHAPTER 03 익금과 익금불산입 ······················································· 209
01 익 금 ················································································· 209
02 간주임대료 ········································································ 213
03 익금불산입 ········································································ 214
04 채무의 출자전환시 채무면제익 ······································· 214
05 의제배당 - 익금산입(유보) ············································· 217
06 수입배당금 익금불산입 ···················································· 221
CHAPTER 04 손금과 손금불산입 ······················································· 224
01 손금과 손금불산입 ··························································· 224
02 특수관계인으로부터 양수한 자산에 대한 감가상각비 특례 -
강제조정사항 ···································································· 225
03 업무무관경비 ···································································· 226
04 자산의 평가차손 ······························································· 227
05 공동경비 ············································································ 228
06 세금과 공과금 ·································································· 228
07 부가가치세 매입세액 ······················································· 230
08 인건비 ··············································································· 230
09 접대비 ··············································································· 233
10 기부금 ··············································································· 236
11 지급이자 손금불산입 ······················································· 239
12 건설자금이자 ···································································· 240
13 업무용 승용차 유지비용 ·················································· 242
CHAPTER 05 손익의 귀속시기와 자산·부채의 평가 ················· 245
01 손익의 귀속시기 ······························································· 245
02 취득가액 ············································································ 249
03 재고자산과 유가증권의 평가 ·········································· 255
04 외화자산·부채의 평가 ··················································· 257
CHAPTER 06 감가상각 ········································································· 258
01 감가상각자산의 특징 ······················································· 258
02 감가상각 대상자산 ··························································· 259
03 감가상각범위액의 결정요소 ············································ 260
04 내용연수 ············································································ 261
05 감가상각 ············································································ 262
06 즉시상각의제 ···································································· 265
07 감가상각의 범위액 → 감가상각의 한도 ····················· 266
08 감가상각의 특수문제 ······················································· 266
CHAPTER 07 충당금과 준비금 ··························································· 270
01 충당금과 준비금의 비교 ·················································· 270
02 퇴직연금충당금 ································································· 270
03 퇴직급여충당금 ································································· 271
04 대손충당금과 대손금 ······················································· 271
05 일시상각충당금과 압축기장충당금 ································· 275
06 고유목적사업준비금 ························································· 276
CHAPTER 08 합병 및 분할 특례 ······················································ 278
01 합병당사자 과세문제 ······················································· 278
02 합병시 피합병법인에 대한 과세 ····································· 278
03 피합병법인의 주주에 대한 과세 ····································· 279
04 합병법인에 대한 과세 ····················································· 280
05 적격합병시 합병법인에 대한 사후관리 ·························· 282
06 분할에 대한 특례 ····························································· 284
CHAPTER 09 소득금액계산 특례 ······················································· 287
01 부당행위계산부인 ····························································· 287
CHAPTER 10 결손금과 이월결손금, 비과세소득공제세액공제 ··· 292
01 과세표준 결손금의 이월공제와 소급공제 ······················ 292
02 비과세와 소득공제 ··························································· 294
03 세액공제 ············································································ 295
CHAPTER 11 신고납부 ··········································································· 300
01 신고와 납부 ······································································ 300
02 중간예납 ············································································ 302
03 원천징수 ············································································ 303
04 결정·경정과 징수 ··························································· 305
05 가산세 ··············································································· 307
CHAPTER 12 기타법인세 ······································································ 309
01 비영리법인의 각사업연도소득에 대한 법인세 ··············· 309
02 청산소득에 대한 법인세 ·················································· 310
03 토지 등 양도소득에 대한 법인세 ··································· 311
04 투자·상생협력 촉진을 위한 특례 법인세
(미환류소득에 대한 법인세) ············································ 312
05 신탁재산의 각 사업연도의 소득에 대한
법인세 과세특례 ······························································· 314
CHAPTER 13 연결납세제도 ·································································· 316
01 통 칙 ················································································· 316
02 과세표준 및 계산 ····························································· 318
03 과세표준 세액계산 ··························································· 319
04 과세표준 신고납부 ··························································· 320

P A R T 06 소득세법

CHAPTER 01 총 칙 ················································································ 322
01 [소득세법] 특징 ··························································· 322
02 납세의무자 ········································································ 323
03 과세기간과 납세지 ··························································· 325
04 소득별 규정 비교 ····························································· 327
CHAPTER 02 금융소득 ········································································· 328
01 이자소득 ············································································ 328
02 배당소득 ············································································ 331
CHAPTER 03 사업소득 ········································································· 340
01 사업소득의 의의와 범위 ·················································· 340
02 사업소득 비과세 ······························································· 342
03 사업소득 수입시기 ··························································· 343
04 부동산임대사업소득 ························································· 344
05 간주임대료 비교 ······························································· 345
06 일반사업소득 ···································································· 345
07 법인세와 소득세의 비교 ·················································· 348
08 사업소득 과세방법 ··························································· 351
CHAPTER 04 근로·연금·기타소득 ················································ 353
01 근로소득 ············································································ 353
02 연금소득 ············································································ 359
03 기타소득 ············································································ 363
CHAPTER 05 소득금액계산 특례 ······················································· 373
01 부당행위계산부인 ····························································· 373
02 공동사업에 대한 소득금액계산 특례 ····························· 374
03 결손금과 이월결손금 ······················································· 377
04 채권이자에 대한 소득금액 계산 특례와 원천징수 특례
·························································································· 380
05 종합소득 과세표준 합산배제대상 ··································· 381
CHAPTER 06 종합소득공제 ································································· 383
01 종합소득공제-기본공제 ··················································· 383
02 종합소득공제－추가공제와 다자녀추가공제 ·················· 384
03 종합소득공제－연금보험료공제 ······································· 386
04 종합소득공제-주택담보노후연금 이자비용공제 ············ 386
05 종합소득공제－특별소득공제 ·········································· 387
06 종합소득공제의 배제 ······················································· 388
07 종합소득공제의 한도 ······················································· 390
08 종합소득과세표준 합산배제대상 ····································· 391
09 종합소득세액 계산 ··························································· 392
CHAPTER 07 세액감면·세액공제 및 신고납부 ···························· 398
01 세액감면 ············································································ 398
02 세액공제의 비교 ······························································· 398
03 세액공제 ············································································ 399
CHAPTER 08 퇴직소득 ········································································· 410
01 퇴직소득의 범위 ······························································· 410
02 퇴직판정과 비과세 ··························································· 411
03 퇴직소득세의 계산 ··························································· 411
CHAPTER 09 양도소득의 기본개념 ·················································· 413
01 양도의 개념 ······································································ 413
02 과세대상 ············································································ 414
03 양도 및 취득시기 ····························································· 416
04 기준시가 ············································································ 417
CHAPTER 10 양도소득세 계산 ··························································· 418
01 양도소득세 계산구조 ······················································· 418
02 양도차익 ············································································ 418
03 양도소득금액과 과세표준 ················································ 423
04 장기보유특별공제와 양도소득기본공제 ·························· 424
05 산출세액 ············································································ 427
06 양도소득 비과세－1세대 1주택 ······································ 429
07 양도소득세의 신고·납부 ················································ 434
08 국외자산양도 ···································································· 434
09 거주자의 출국시 국내주식 등에 대한 과세특례 ··········· 436
CHAPTER 11 신고·납부 ······································································ 439
01 중간예납 ············································································ 439
02 원천징수 등 ······································································ 440
03 결정과 경정 ······································································ 444
CHAPTER 12 외국법인과 비거주자 ··················································· 446
01 외국법인 ············································································ 446
02 비거주자 ············································································ 448

P A R T 07 종합부동산세법

CHAPTER 01 종합부동산세법 ····························································· 452
01 의의 및 특징 ···································································· 452
02 과세대상 ············································································ 454
03 납세의무자 ········································································ 454
04 과세표준 ············································································ 455
05 세액계산 ············································································ 455

P A R T 08 상속세 및 증여세법

CHAPTER 01 상속세 ·············································································· 460
01 상속세의 기초 ·································································· 460
02 세율 등 ············································································· 461
03 상속증여재산의 소재지 ···················································· 462
04 상속증여재산의 평가 ······················································· 463
05 상속세 계산구조 ······························································· 464
06 상속세 과세가액 ······························································· 464
07 상속세 과세표준 ······························································· 466
08 상속세에서 차감납부할 세액 ·········································· 468
CHAPTER 02 증여세 ············································································· 472
01 용어정의 ············································································ 472
02 증여세의 기초 ·································································· 472
03 증여세 계산구조 ······························································· 474
04 증여세 과세가액 ······························································· 475
05 증여세 과세표준 및 세액 ················································ 477
06 증여재산가액 ···································································· 478