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2023 원포인트 세법학

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좋은책
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2023-03-20 출간
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777페이지
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190 X 260mm
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ISBN 9791163485582

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목차: 제 1 부
제1편 국세기본법
제1장 총 칙 5
제1절 국세기본법 통칙 ······································································································5
Ⅰ. 기한(22년 기출) ·················································································································5
제2절 서류의 송달(04년 기출) ·····························································································6
Ⅰ. 서류의 송달 장소와 송달받아야 할 자 ··············································································6
Ⅱ. 서류송달의 방법 ················································································································7
Ⅲ. 송달의 효력 발생 ················································································································9
Ⅳ. 송달의 법률효력 ················································································································10
제3절 인 격(11년 기출) ·······································································································10
Ⅰ. 세법에서 보는 법인으로 보는 단체 ··················································································10
Ⅱ. 국세기본법상 규정 ·············································································································10
Ⅲ. 각 세법상 규정 ················································································································12
제2장 조세이론 13
제1절 헌법에 보장된 내용 ································································································14
Ⅰ. 조세법률주의 ····················································································································14
Ⅱ. 조세평등주의(08년 기출) ···································································································16
제2절 국세기본법에 규정된 내용 ······················································································17
Ⅰ. 국세 부과의 원칙 ·············································································································17
Ⅱ. 세법 적용의 원칙 ··············································································································20
제3장 조세법률관계의 변동 23
제1절 납세의무의 성립 ····································································································23
Ⅰ. 서 설 ·······························································································································23
Ⅱ. 과세요건 ·························································································································23
Ⅲ. 국세기본법상의 납세의무 성립 시기 ················································································23
제2절 납세의무의 확정 ····································································································25
Ⅰ. 서 설 ·······························································································································25
Ⅱ. 정부 부과 과세제도 ··········································································································25
Ⅲ. 신고납세제도 ···················································································································25
Ⅳ. 납세의무의 성립과 동시에 확정되는 것 ··········································································26
제3절 확정된 납세의무의 변경 ························································································26
Ⅰ. 개요 ································································································································26
Ⅱ. 수정신고제도 ···················································································································26
Ⅲ. 경정청구제도(09, 16년 기출) ·····························································································27
Ⅳ. 당초 처분과 경정처분과의 관계 ·······················································································30
제4절 기한후 신고·납부제도와 추가자진 납부제도(05년 기출) ···········································32
Ⅰ. 개 요 ······························································································································32
Ⅱ. 기한 후 신고 ···················································································································32
Ⅲ. 기한 후 납부 ···················································································································33
제5절 가산세 및 국세의 환급 ··························································································33
Ⅰ. 가산세(05, 18년 기출) ·······································································································33
Ⅱ. 국세환급금과 국세환급가산금 ···························································································38
제6절 납세의무의 소멸 ····································································································43
Ⅰ. 개요 ·······························································································································43
Ⅱ. 국세부과의 제척기간 만료와 국세징수권의 소멸시효 완성(13, 19년 기출) ······················43
제4장 조세채권의 보전 49
제1절 납세의무의 확장관련 제도 ·····················································································49
Ⅰ. 연대납세의무 ···················································································································49
Ⅱ. 납세의무의 승계 ················································································································51
Ⅲ. 제2차 납세의무 ·················································································································53
Ⅳ. 양도담보권자의 물적 납세의무(06, 10년 기출) ··································································57
제2절 납세의무확장 외 조세채권보전제도 ·······································································58
Ⅰ. 국세 우선의 원칙(02, 06, 10년 기출) ·················································································58
제5장 납세자권리 64
제1절 납세자 권리헌장의 제정 및 교부 ············································································64
제2절 납세자 권리보호에 관한 사항(13,14,15,17,21년 기출) ·················································64
제3절 과세전 적부심사(15년 기출) ······················································································71
Ⅰ. 의의 ································································································································71
Ⅱ. 과세예고통지 ···················································································································71
Ⅲ. 과세 전 적부심사 청구 ······································································································71
Ⅳ. 청구효과 ·························································································································72
제6장 심사와 심판(조세불복제도) 73
제1절 조세불복제도의 개념 ······························································································73
Ⅰ. 의의 ································································································································73
Ⅱ. 종류 ································································································································74
Ⅲ. 심사청구, 심판청구의 기능 및 취지 ················································································74
제2절 조세불복제도의 일반사항 ······················································································76
Ⅰ. 불복청구 대상(22년 기출) ·································································································76
Ⅱ. 불복청구인 ······················································································································76
Ⅲ. 불복청구 등이 집행에 미치는 효력(집행 부정지의 원칙) ····················································77
Ⅳ. 대리인 및 국선대리인 ·······································································································78
Ⅴ. 불복 방법의 통지 ··············································································································79
Ⅵ. 청구 기간 ························································································································79
Ⅶ. 불복 청구에 대한 심리 ·····································································································80
Ⅷ. 결정의 종류와 효력 및 결정의 경정 ················································································81
Ⅸ. 심리절차 ·························································································································82
Ⅹ. 내용 심리상 특징 ··············································································································83
Ⅺ. 항고소송 제기사건의 통지 ································································································83
제7장 보 칙 84
제1절 탈세제보 포상금의 지급 ·························································································84
Ⅰ. 포상금 지급요건 및 지급 금액 ························································································84

제2편 법인세법
제1장 총 칙 89
제1절 법인세 납세의무 ····································································································89
Ⅰ. 법인의 납세의무자 ············································································································89
Ⅱ. 법인세 과세대상 소득의 종류 ··························································································89
Ⅲ. 법인별 납세의무의 범위 ···································································································90
Ⅳ. 신탁 소득에 대한 실질과세 ······························································································91
제2절 법인 원천소득에 대한 이중과세조정(02,04년 기출) ··················································92
Ⅰ. 개요 ································································································································92
Ⅱ. 법인단계 이중과세 조정방법 ····························································································92
Ⅲ. 주주단계 이중과세 조정방법 ····························································································92
Ⅳ. 국외원천소득에 관한 이중과세 조정 방법 ·······································································92
제2장 각 사업연도 소득 93
제1절 세무조정 ················································································································93
Ⅰ. 개요 ·······························································································································93
Ⅱ. 결산조정 ·························································································································94
Ⅲ. 신고조정사항 ···················································································································94
Ⅳ. 결산조정사항과 신고조정사항의 비교 ··············································································95
제2절 소득처분(05,09,17,22년 기출) ···················································································95
Ⅰ. 개요 ································································································································95
Ⅱ. 소득처분의 주체, 시기, 대상 ···························································································96
Ⅲ. 소득처분의 유형 ················································································································96
Ⅳ. 소득처분에 대한 사후관리 ······························································································100
제3장 익금, 익금불산입 102
제1절 익금의 개념 및 범위 ·····························································································102
Ⅰ. 익금의 의의 ···················································································································102
Ⅱ. 수익의 범위 ···················································································································102
Ⅲ. 익금산입의 특례 ··············································································································104
제2절 익금불산입 ··········································································································104
Ⅰ. 자본거래로 인한 수익의 익금불산입 ··············································································104
Ⅱ. 평가이익 등의 익금불산입 ······························································································104
Ⅲ. 외국 자회사 수입 배당금액의 익금불산입 ·····································································105
Ⅳ. 일반법인의 수입배당금액의 익금불산입 ·········································································106
제3절 의제배당(05,11년 기출) ···························································································107
Ⅰ. 개요 ·····························································································································107
Ⅱ. 의제배당의 유형 ··············································································································107
제4장 손금, 손금불산입 110
제1절 개 요 ····················································································································110
Ⅰ. 자본 또는 출자의 환급 ····································································································110
Ⅱ. 잉여금의 처분 ················································································································110
Ⅲ. 법에서 규정하는 것 ·········································································································110
제2절 손 금 ·····················································································································111
Ⅰ. 개요 ······························································································································111
Ⅱ. 손금의 범위 ···················································································································111
제3절 손금불산입의 범위(06,21년 기출) ············································································112
Ⅰ. 개요 ·····························································································································112
Ⅱ. 기부금의 손금불산입 ········································································································112
Ⅲ. 접대비 ···························································································································114
Ⅳ. 손비의 구분 ···················································································································115
Ⅴ. 과다경비 등의 손금불산입 ·······························································································116
Ⅵ. 업무와 관련 없는 자산(비용)의 손금불산입 ····································································118
Ⅶ. 업무용 승용차 관련 비용의 손금불산입 등 특례 ···························································119
Ⅷ. 지급이자의 손금불산입 ····································································································120
Ⅸ. 징벌적 목적의 손해배상금 등에 대한 손금불산입 ·························································123
제5장 준비금, 충당금의 손금산입 124
제1절 준비금 및 충당금의 의의 ······················································································124
제2절 준비금의 손금산입 ·······························································································124
제3절 대손충당금의 손금산입 ························································································126
Ⅰ. 대손금(08,11,12,22년 기출) ·····························································································126
Ⅱ. 대손충당금 ····················································································································129
제4절 일시상각충당금 및 압축기장 충당금의 손금산입 ··················································130
Ⅰ. 개요 ·····························································································································130
Ⅱ. 국고보조금, 공사부담금, 보험차익의 손금산입 비교 ····················································130
제6장 손익의 귀속시기 등 131
Ⅰ. 개요 ·····························································································································131
Ⅱ. 손익의 귀속 사업연도의 적용원칙(10, 19년 기출) ····························································131
Ⅲ. 거래유형별 손익 귀속시기 ······························································································132
Ⅳ. 기업회계기준과 관행의 적용 ···························································································134
제7장 합병 및 분할 등에 관한 특례 135
제1절 합 병(07년 기출) ·····································································································135
Ⅰ. 개요 ·····························································································································135
Ⅱ. 합병에 대한 법인세 과세체계 ·························································································136
Ⅲ. 합병 당사자별 과세문제 ··································································································136
제2절 분 할 ···················································································································142
Ⅰ. 개요 ·····························································································································142
Ⅱ. 분할에 대한 법인세 과세체계 ·························································································143
Ⅲ. 분할 당사자별 과세문제 ··································································································143
제3절 물적분할, 현물출자, 교환에 대한 과세특례 ··························································145
Ⅰ. 물적분할 시 분할법인에 대한 과세특례 ·········································································145
Ⅱ. 현물출자 시 과세특례 ·····································································································146
Ⅲ. 교환으로 인한 자산양도차익 상당액의 손금산입 ··························································148
제8장 부당행위계산의 부인 149
제1절 부당행위계산의 부인 개념(18년 기출) ·····································································149
Ⅰ. 개요 ·····························································································································149
Ⅱ. 부당행위계산 부인의 효력 ······························································································149
Ⅲ. 부당행위계산 부인의 적용 요건 ·····················································································150
제2절 시가의 개념과 산정방법 ·······················································································151
Ⅰ. 시가의 의의 ···················································································································151
Ⅱ. 시가의 적용 ···················································································································151
제3절 부당행위 계산부인의 유형 ···················································································153
Ⅰ. 개요(예시규정) ···············································································································153
Ⅱ. 고가매입·저가양도 ···········································································································154
Ⅲ. 가지급금 인정이자의 계산(08년 기출) ··············································································154
제9장 영리내국법인의 과세표준과 세액계산 157
제1절 과세표준 ···············································································································157
Ⅰ. 개요 ·····························································································································157
Ⅱ. 비과세소득 ····················································································································157
Ⅲ. 소득공제(유동화전문회사 등에 대한 소득공제) ·····························································158
Ⅳ. 이월결손금(01년 기출) ····································································································159
제2절 세 율 ····················································································································161
제3절 세액공제 ··············································································································162
Ⅰ. 외국납부세액공제 ··········································································································162
Ⅱ. 재해손실에 대한 세액공제 ······························································································164
Ⅲ. 사실과 다른 회계처리로 인한 경정에 따른 세액공제(17년 기출) ···································165
제10장 신고, 납부 166
제1절 중간예납, 원천징수 ······························································································166
Ⅰ. 중간예납 ·······················································································································166
Ⅱ. 내국법인의 이자소득 등에 대한 원천징수 ·····································································166
제2절 과세표준 신고와 자진납부등 ················································································167
Ⅰ. 과세표준의 신고 ··············································································································167
Ⅱ. 자진 납부 ······················································································································168
Ⅲ. 성실신고 확인서 제출 ·····································································································168
제3절 과세표준의 결정 및 경정, 징수와 환급, 가산세 ····················································169
Ⅰ. 결정 및 경정(20년 기출) ·································································································169
Ⅱ. 징수와 환급 ···················································································································171
제11장 법인과세 신탁재산의 각 사업연도의 소득에 대한 법인세 과세특례 173
제1절 통칙 ·····················································································································173
Ⅰ. 개요 ······························································································································173
Ⅱ. 신탁 과세 이론 ··············································································································173
Ⅲ. 조문의 해석 및 적용 ·······································································································174
Ⅳ. 법인과세 신탁재산의 설립 및 해산 등 ··········································································175
제2절 과세표준과 그 계산 ······························································································176
Ⅰ. 법인과세 신탁재산에 대한 소득공제 ··············································································176
Ⅱ. 신탁의 합병 및 분할 ·······································································································176
Ⅲ. 수탁자 변경 시 법인과세 신탁재산의 소득금액 계산 ···················································176
제3절 신고·납부 및 징수 ································································································177
Ⅰ. 법인과세 신탁재산의 신고 및 납부 ················································································177
Ⅱ. 법인과세 신탁재산의 원천징수 ·······················································································177
제12장 연결납세제도 178
Ⅰ. 의의 및 효과 ·················································································································178
Ⅱ. 적용대상 ·······················································································································178
Ⅲ. 완전지배 ·······················································································································178
Ⅳ. 연결납세방식의 적용신청 및 승인 ··················································································179
Ⅴ. 연결납세방식의 취소 및 포기 ·························································································179
Ⅵ. 연결자법인의 추가 및 배제 ····························································································180
Ⅶ. 신고 및 납부 ·················································································································181
제13장 영리내국법인의 청산소득에 대한 법인세 182
Ⅰ. 개요 ·····························································································································182
Ⅱ. 납세의무자 ····················································································································182
Ⅲ. 청산기간 중에 발생하는 각 사업연도 소득의 처리 ·······················································182
Ⅳ. 신고 ·····························································································································183
Ⅴ. 연대납세의무 ·················································································································183
제14장 비영리법인의 법인세 납세의무 184
Ⅰ. 개요(16년 기출) ·············································································································184
Ⅱ. 비영리 내국법인의 과세특례 ···························································································185
제15장 외국법인의 법인세 납세의무 187
Ⅰ. 개요 ·····························································································································187
Ⅱ. 국내원천소득 ·················································································································187
Ⅲ. 외국법인의 국내사업장(20년 기출) ···················································································190
Ⅳ. 과세방법 ·······················································································································193
Ⅴ. 외국법인의 국내사업장에 대한 과세특례(지점세)(04년 기출) ···········································195
Ⅵ. 외국법인에 대한 조세조약상 제한세율 적용을 위한 원천징수 절차 특례 ···················196

제3편 소득세법
제1장 총 칙 199
Ⅰ. 목적 및 정의 ················································································································199
Ⅱ. 납세의무자(03년 기출) ····································································································199
Ⅲ. 납세의무의 범위 ··············································································································202
Ⅳ. 과세소득의 범위 ··············································································································203
Ⅴ. 소득의 구분 ··················································································································203
제2장 거주자의 종합소득에 대한 납세의무 205
제1절 과세표준의 계산 및 세액계산의 순서 ···································································205
Ⅰ. 과세표준의 계산 ··············································································································205
제2절 금융소득(이자소득 및 배당소득) ···············································································206
Ⅰ. 이자소득 ·······················································································································206
Ⅱ. 배당소득 ·······················································································································209
Ⅲ. 금융소득 과세방법(22년 기출) ··························································································212
제3절 사업소득(20년 기출) ·······························································································213
Ⅰ. 개요 ·····························································································································213
Ⅱ. 사업소득의 범위 ··············································································································213
Ⅲ. 비과세 사업소득 ··············································································································215
Ⅳ. 사업소득 금액의 계산 ·····································································································217
Ⅴ. 사업소득의 과세 방법 ·····································································································218
제4절 근로소득(10년 기출) ·······························································································219
Ⅰ. 개요 ·····························································································································219
Ⅱ. 근로소득의 종류 ··············································································································219
Ⅲ. 근로소득의 범위 ··············································································································220
Ⅳ. 근로소득금액의 계산 ·······································································································220
Ⅴ. 근로소득에 대한 원천징수시기 및 과세방법 ··································································221
Ⅵ. 근로소득의 수입시기 ·······································································································222
제5절 연금소득(13년 기출) ······························································································224
Ⅰ. 개요 ·····························································································································224
Ⅱ. 연금소득의 범위 ··············································································································224
Ⅲ. 연금소득의 귀속시기 및 과세방식 ·················································································227
제6절 기타소득(16,18,19년 기출) ·······················································································227
Ⅰ. 개요 ·····························································································································227
Ⅱ. 기타소득의 범위 ··············································································································228
Ⅲ. 기타소득금액의 계산 ·······································································································231
Ⅳ. 기타소득의 귀속시기 및 과세방식 ·················································································232
제3장 소득금액 계산특례 234
제1절 부당행위계산의 부인 ···························································································234
Ⅰ. 개요 ·····························································································································234
Ⅱ. 적용요건 ·······················································································································234
Ⅲ. 적용대상 거래 ·················································································································234
Ⅳ. 시가의 계산 ·················································································································235
Ⅴ. 부인의 효과 ··················································································································235
제2절 공동사업에 대한 소득금액 계산의 특례(08,11,17,20년 기출) ····································236
Ⅰ. 개요 ·····························································································································236
Ⅱ. 소득금액 계산 특례 ········································································································236
Ⅲ. 공동사업 합산과세 ··········································································································236
Ⅳ. 출자 공동사업자의 배당소득에 대한 과세 방법 ····························································237
제3절 결손금 및 이월결손금의 공제(07년 기출) ·······························································238
Ⅰ. 개요 ·····························································································································238
Ⅱ. 결손금과 이월결손금의 통산 ··························································································238
제4절 기타 소득금액 계산 특례 ·····················································································241
Ⅰ. 비거주자 등과의 거래에 대한 소득금액 계산의 특례 ···················································241
Ⅱ. 상속의 경우의 소득금액의 구분 계산 ············································································241
Ⅲ. 중도해지로 인한 이자소득 금액 계산의 특례 ································································241
제4장 종합소득 과세표준과 세액의 계산 242
제1절 종합소득공제의 배제 및 공동사업에 대한 소득공제 특례 ·····································242
Ⅰ. 종합소득공제의 배제 ·······································································································242
제2절 세액의 계산 ·········································································································243
Ⅰ. 세율 ·····························································································································243
Ⅱ. 세액계산 특례 ·················································································································243
Ⅲ. 세액공제 ·······················································································································244
제5장 신고, 납부 248
제1절 과세기간 중 신고, 납부, 결정, 징수 ·····································································248
Ⅰ. 중간예납 ·····················································································································248
Ⅱ. 부동산매매업자의 토지 등 매매차익 예정신고와 납부 ·················································248
Ⅲ. 원천징수(06년 기출) ·······································································································249
제2절 확정신고납부등 ···································································································253
Ⅰ. 종합소득 과세표준확정신고 ····························································································253
Ⅱ. 납부 및 추가신고 ············································································································253
Ⅲ. 성실신고 확인서 제출 ·····································································································254
Ⅳ. 사업장현황신고 ··············································································································254
제3절 결정과 경정(13, 21년 기출) ····················································································255
Ⅰ. 개요 ·····························································································································255
Ⅱ. 결정과 경정의 사유 ·········································································································255
Ⅲ. 결정과 경정의 방법 ········································································································256
제6장 퇴직소득세 258
Ⅰ. 개요 ·····························································································································258
Ⅱ. 퇴직소득의 범위 및 현실적인 퇴직의 범위 ···································································258
Ⅲ. 퇴직소득 과세표준의 계산 ······························································································259
Ⅳ. 과세방법 및 수입시기, 확정신고 ···················································································259
제7장 양도소득세 260
제1절 통 칙(08년 기출) ····································································································260
Ⅰ. 정의 ·····························································································································260
Ⅱ. 양도의 범위 ··················································································································261
제2절 양도소득의 범위 ··································································································263
Ⅰ. 부동산 및 그에 관한 권리 ······························································································263
Ⅱ. 주식 및 출자지분 ············································································································264
Ⅲ. 기타자산 ·······················································································································265
Ⅳ. 파생상품 등의 거래 또는 행위로 발생하는 소득 ··························································266
Ⅴ. 신탁 수익권의 양도로 발생하는 소득 ············································································266
제3절 양도 또는 취득의 시기 ·························································································267
Ⅰ. 원칙 ·····························································································································267
Ⅱ. 상황별 자산의 양도 및 취득시기(소령 162) ····································································267
제4절 양도소득 비과세등 ······························································································268
Ⅰ. 개요 ·····························································································································268
Ⅱ. 1세대 1주택 비과세(15년 기출) ······················································································268
Ⅲ. 양도소득세 비과세 또는 감면의 배제 등 ······································································273
제5절 양도소득 금액의 계산 ··························································································273
Ⅰ. 개요 ·····························································································································273
Ⅱ. 양도가액 및 취득가액 등의 산정 ···················································································273
Ⅲ. 장기보유 특별공제 ··········································································································278
Ⅳ. 양도차익 및 양도소득 산정의 특례 ···············································································279
제6절 과세표준 및 세액의 계산(중과세 포함) ···································································282
Ⅰ. 과세표준의 계산 ··············································································································282
Ⅱ. 세액의 계산 ··················································································································283
Ⅲ. 중과세 ··························································································································284
제7절 신고, 납부 ··········································································································285
Ⅰ. 양도소득과세표준 예정신고 ····························································································285
Ⅱ. 양도소득과세표준 확정신고 ····························································································285
제8절 국외자산 양도에 따른 양도소득세(04년 기출) ························································286
Ⅰ. 국외자산 양도소득의 범위 ······························································································286
Ⅱ. 국외 자산의 양도가액 및 필요경비 등 ··········································································287
Ⅲ. 국외자산의 산출세액 ·······································································································287
제9절 거주자의 출국 시 국내 주식 등에 대한 과세특례 ·················································288
Ⅰ. 거주자의 출국 시 납세의무 ····························································································288
Ⅱ. 국외전출자 국내주식 등에 대한 과세표준의 계산 ························································288
Ⅲ. 국외 전출자 국내 주식 등에 대한 세율과 산출세액 ····················································289
Ⅳ. 국외전출자 국내주식 등에 대한 신고·납부등 ·······························································290
제8장 비거주자의 납세의무 292
제1절 통 칙 ···················································································································292
Ⅰ. 비거주자의 국내원천소득 ································································································292
Ⅱ. 비거주자의 국내사업장 ···································································································297
제2절 비거주자에 대한 과세방법 ···················································································299
Ⅰ. 개요 ·····························································································································299
Ⅱ. 비거주자 종합과세 ········································································································299
Ⅲ. 비거주자 분리과세 ··········································································································300

제4편 상속세 및 증여세법
제1장 상속세 305
제1절 상속과 증여의 개념정립 ······················································································305
제2절 상속 및 상속세의 기초개념 ·················································································306
Ⅰ. 상속세의 의의 및 취지 ···································································································306
Ⅱ. 상속세의 과세원인 ··········································································································306
Ⅲ. 상속순위 및 상속분 ········································································································307
Ⅳ. 상속의 승인 및 포기 ······································································································308
Ⅴ. 상속세 과세방식(22년 기출) ·····························································································309
제3절 총 칙 ···················································································································309
Ⅰ. 정의 ·····························································································································309
Ⅱ. 과세대상 ·······················································································································311
Ⅲ. 상속세 납부의무 및 납세자(19년 기출) ·············································································311
제4절 상속세 과세가액의 계산 ·······················································································312
Ⅰ. 계산구조 ·······················································································································312
Ⅱ. 총 상속 재산가액 ············································································································313
Ⅲ. 비과세 상속재산가액 ·······································································································315
Ⅳ. 상속재산의 가액에서 빼는 공과금 등 ············································································316
Ⅴ. 합산대상 사전증여재산가액(13,22년 기출) ········································································318
제5절 상속세 과세표준 계산 ··························································································319
Ⅰ. 개요 ·····························································································································319
Ⅱ. 인적공제 ·······················································································································319
Ⅲ. 물적공제 ·······················································································································321
Ⅳ. 감정평가수수료 공제 ·······································································································326
Ⅴ. 공제적용의 한도 ··············································································································326
제6절 상속세 산출세액 및 납부세액의 계산 ···································································327
Ⅰ. 개요 ·····························································································································327
Ⅱ. 산출세액의 계산 ··············································································································327
Ⅲ. 납부세액의 계산 ··············································································································328
제2장 증여세 330
제1절 총 칙 ···················································································································330
Ⅰ. 증여의 의의 ··················································································································330
Ⅱ. 증여세 과세대상 ··············································································································330
Ⅲ. 증여세 납부의무 및 납세자 ····························································································332
Ⅳ. 증여재산의 취득시기 ·······································································································334
제2절 증여재산가액 ·······································································································335
Ⅰ. 증여재산가액 계산의 일반원칙 ·······················································································335
Ⅱ. 증여재산의 범위 ··············································································································335
Ⅲ. 증여로 보는 예시적 규정 ·······························································································336
제3절 증여추정 및 증여의제 ··························································································355
Ⅰ. 증여추정 ·······················································································································355
Ⅱ. 명의신탁재산의 증여 의제(10,15년 기출) ·········································································357
Ⅲ. 특수관계법인과의 거래를 통한 이익의 증여 의제 ························································359
Ⅳ. 특수관계법인으로부터 제공받은 사업기회로 발생한 이익의 증여 의제(20년 기출) ······362
Ⅴ. 특정법인과의 거래를 통한 이익의 증여 의제(12,20년 기출) ··········································363
제4절 증여세 과세가액 계산 ··························································································364
Ⅰ. 개요 ·····························································································································364
Ⅱ. 과세가액불산입 등 ··········································································································364
Ⅲ. 비과세되는 증여재산(05년 기출) ······················································································366
Ⅳ. 부담부 증여시 채무인수액(06, 21년 기출) ·······································································366
Ⅴ. 동일인으로부터 10년 이내에 받은 증여재산(1천만원 이상) ·············································367
제5절 과세표준 및 납부세액의 계산 ··············································································367
Ⅰ. 과세표준 ·······················································································································367
Ⅱ. 납부세액 ·······················································································································368
제3장 신고납부 및 경정결정 371
제1절 과세표준 신고 ······································································································371
Ⅰ. 상속세 과세표준 신고의무자 및 신고기한 ·····································································371
Ⅱ. 증여세 과세표준 신고의무자 및 신고기한 ·····································································371
제2절 납 부 ···················································································································372
Ⅰ. 자진납부 ·······················································································································372
Ⅱ. 분납 ·····························································································································372
Ⅲ. 연부연납 ·······················································································································372
Ⅳ. 물납(07년 기출) ············································································································374
Ⅴ. 가업상속에 대한 상속세의 납부유예 ··············································································377
Ⅵ. 지정문화재 등에 대한 상속세의 징수유예 ·····································································379
제3절 결정과 경정(21년 기출) ·························································································380
Ⅰ. 결정 ·····························································································································380
Ⅱ. 경정 등의 청구 특례 ·······································································································381
제4장 공익법인에 대한 과세특례 382
Ⅰ. 서설 ·····························································································································382
Ⅱ. 과세가액불산입(08년 기출) ·······························································································382
Ⅲ. 공익법인등이 출연받은 재산의 사후관리 ······································································383
제5장 상속, 증여재산의 평가 388
제1절 재산평가의 기본원칙 ···························································································388
Ⅰ. 시가평가 ·······················································································································388
Ⅱ. 보충적평가 ····················································································································389
제2절 보충적 평가방법 ··································································································390
Ⅰ. 개요 ·····························································································································390
Ⅱ. 부동산 등의 평가 ············································································································390
Ⅲ. 유가증권 등의 평가(00년,18년 기출) ·················································································391
Ⅳ. 그 밖의 조건부 권리 등의 평가 ·····················································································393

제 2 부
제1편 부가가치세법
제1장 기본이론 397
제1절 부가가치세의 개념 ·······························································································397
제2절 부가가치세의 유형 ·······························································································397
Ⅰ. 개요 ·····························································································································397
Ⅱ. 국민총생산형(GNP형) ····································································································397
Ⅲ. 소득형(NNP형) ··············································································································397
Ⅳ. 소비형 ··························································································································398
제3절 부가가치세의 과세방법(14년 기출) ········································································398
Ⅰ. 개요 ·····························································································································398
Ⅱ. 전단계거래금액 공제방식 ································································································398
Ⅲ. 전 단계 세액 공제방식 ···································································································399
제4절 국경세 조정(09년 기출) ·························································································400
Ⅰ. 의의 ·····························································································································400
Ⅱ. 생산지국 과세원칙과 소비지국 과세원칙 ······································································400
Ⅲ. 현행 부가가치세법상 국경세 조정제도 ··········································································400
제5절 부가가치세의 경제적 효과 ···················································································401
Ⅰ. 긍정적 효과 ··················································································································401
Ⅱ. 부정적 효과 ··················································································································401
제2장 총 칙 402
제1절 정 의 ···················································································································402
제2절 납세의무자(11, 20년 기출) ·····················································································402
Ⅰ. 개요 ·····························································································································402
Ⅱ. 납세의무자의 의의 ··········································································································403
Ⅲ. 납세의무자의 범위 및 구분 ····························································································404
제3절 신고, 납세지 ·······································································································406
Ⅰ. 개요 ·····························································································································406
Ⅱ. 납세지 ··························································································································406
Ⅲ. 사업장의 범위 ·················································································································406
Ⅳ. 주사업장 총괄납부(02,04,11년 기출) ·················································································408
Ⅴ. 사업자 단위 과세(11년 기출) ···························································································410
Ⅵ. 과세 관할 ······················································································································411
제4절 사업자등록 ··········································································································412
Ⅰ. 개요 ·····························································································································412
Ⅱ. 등록절차 ·······················································································································412
Ⅲ. 사업자 등록의 사후관리 ··································································································414
Ⅳ. 미등록 또는 위장등록의 제재(11년 기출) ·········································································415
제3장 과세거래 416
제1절 재화의 공급 ··········································································································416
Ⅰ. 개요 ·····························································································································416
Ⅱ. 재화의 공급의 의의 및 범위 ··························································································416
Ⅲ. 재화의 간주공급(01,03,16년 기출) ···················································································418
Ⅳ. 재화의 공급으로 보지 않는 경우(16년 기출) ···································································421
제2절 용역의 공급(03,17년 기출) ·····················································································424
Ⅰ. 용역공급의 개념 및 범위 ·······························································································424
Ⅱ. 용역의 자가공급 ··············································································································424
Ⅲ. 용역의 공급으로 보지 않는 경우 ···················································································424
제3절 재화의 수입(09년 기출) ·························································································425
Ⅰ. 취지 ·····························································································································425
Ⅱ. 재화 수입의 범위 ············································································································425
제4절 부수재화 및 부수용역(09,17년 기출) ······································································425
Ⅰ. 개요 ·····························································································································425
Ⅱ. 부수재화 및 부수용역의 범위 ························································································425
제5절 공급시기 및 공급장소 ··························································································427
Ⅰ. 공급 시기 ·····················································································································427
Ⅱ. 공급장소 ·······················································································································431
제4장 영세율 적용과 면세 432
제1절 개 요 ···················································································································432
Ⅰ. 영세율과 면세제도의 특성 비교 ·····················································································432
Ⅱ. 환수효과와 누적효과(12년 기출) ·······················································································433
제2절 영세율(02,07,15년 기출) ·························································································433
Ⅰ. 개요 ·····························································································································433
Ⅱ. 영세율에 대한 상호주의 적용 ························································································434
Ⅲ. 영세율 적용대상 거래 ·····································································································434
제3절 면 세(02,15,17년 기출) ···························································································438
Ⅰ. 총 칙 ····························································································································438
Ⅱ. 재화 또는 용역의 공급에 대한 면세 ·············································································439
Ⅲ. 재화의 수입에 대한 면세 ································································································441
Ⅳ. 면세포기 ·······················································································································441
제5장 과세표준과 납부세액 443
제1절 과세표준(08,13년 기출) ··························································································443
Ⅰ. 과세표준 ·······················································································································443
Ⅱ. 거래징수 ·······················································································································449
Ⅲ. 세금계산서(06,11,21년 기출) ···························································································450
Ⅳ. 신용카드 매출전표 등의 발행 및 수취 ··········································································455
제2절 납부세액 ·············································································································456
Ⅰ. 계산구조 ·······················································································································456
Ⅱ. 매입세액 공제 ·················································································································456
Ⅲ. 과세·면세 겸영 사업자의 공통매입세액 안분계산 특례(13년 기출) ·······························462
Ⅳ. 대손세액공제(10,18년 기출) ····························································································466
제6장 납세절차 468
제1절 신고와 납부 ·········································································································468
Ⅰ. 과세기간 ·······················································································································468
Ⅱ. 과세 관할 ······················································································································469
Ⅲ. 예정신고와 납부(02년 기출) ·····························································································469
Ⅳ. 확정신고와 납부 ··············································································································470
Ⅴ. 재화의 수입에 대한 신고·납부 ·······················································································470
제2절 결정과 경정 ·········································································································471
Ⅰ. 의의 ······························································································································471
Ⅱ. 결정·경정의 사유 ·············································································································471
Ⅲ. 추계결정·경정의 방법 ······································································································471
제3절 징수와 환급 ·········································································································472
Ⅰ. 징수 ·····························································································································472
Ⅱ. 환급(02년 기출) ·············································································································473
제4절 대리납부(01,09,15,18년 기출) ··················································································474
Ⅰ. 개요 ·····························································································································474
Ⅱ. 대리납부 의무자 ··············································································································475
Ⅲ. 대리납부 절차 ················································································································475
제5절 신탁관련 납세의무 확장에 대한 납부 특례 등 ······················································477
Ⅰ. 개요 ·····························································································································477
Ⅱ. 고지의 효력 ··················································································································477
Ⅲ. 징수기준일 ····················································································································478
제6절 전자적 용역을 공급하는 국외사업자의 용역 공급과 사업자등록 등에 관한 특례 ·· 478
Ⅰ. 도입 취지 ······················································································································478
Ⅱ. 과세대상 ·······················································································································478
Ⅲ. 간편 사업자 등록 ············································································································479
Ⅳ. 신고·납부 ······················································································································480
제7절 재화의 수입에 대한 부가가치세 납부의 유예 ·······················································480
Ⅰ. 취지 ·····························································································································480
Ⅱ. 개요 ·····························································································································480
Ⅲ. 요건 ······························································································································481
Ⅳ. 절차 ·····························································································································481
제7장 간이과세 483
제1절 개 요 ···················································································································483
Ⅰ. 의의 ·····························································································································483
Ⅱ. 간이과세제도의 문제점 ···································································································483
Ⅲ. 일반과세와 간이과세의 비교 ··························································································483
제2절 간이과세의 범위 및 적용시기와 과세유형 변경(04년 기출) ····································484
Ⅰ. 간이과세의 범위 ··············································································································484
Ⅱ. 적용 시기와 과세유형 변경 ····························································································485
Ⅲ. 과세유형의 전환통지 ·······································································································487
Ⅳ. 간이과세의 포기(02년 기출) ·····························································································487
제3절 과세표준과 세액 ··································································································488
Ⅰ. 계산구조 ·······················································································································488
Ⅱ. 과세표준과 세액 ··············································································································489
제4절 납세절차 ·············································································································494
Ⅰ. 신고와 납부 ··················································································································494
Ⅱ. 예정부과와 납부 ··············································································································494
Ⅲ. 납부 의무의 면제 등 ·······································································································495
Ⅳ. 결정·경정과 징수 ············································································································495

제2편 개별소비세법
제1장 총 칙 499
제1절 개별소비세의 개관 ·······························································································499
Ⅰ. 의의 ·····························································································································499
Ⅱ. 개별소비세의 기본성격 ···································································································499
Ⅲ. 개별소비세의 도입취지 및 효과 ·····················································································499
Ⅳ. 용어의 정의 ··················································································································500
제2절 부가가치세와 개별소비세의 비교 ········································································500
Ⅰ. 부가가치세와 개별소비세의 공통점 ···············································································500
Ⅱ. 부가가치세와 개별소비세의 차이점(06년 기출) ·······························································501
제2장 과세요건 및 과세시기 502
제1절 과세요건 ··············································································································502
Ⅰ. 과세대상과 세율 ··············································································································502
Ⅱ. 탄력세율과 잠정세율 ·······································································································505
Ⅲ. 비과세(개소법 2) ············································································································506
Ⅳ. 과세물품 또는 과세장소의 판정 기준 ············································································506
제2절 납세의무자와 과세표준 ·······················································································508
Ⅰ. 납세의무자(05,09,18,20,21년 기출) ··················································································508
Ⅱ. 과세표준(10,13,20,21년 기출) ··························································································508
제3절 과세시기 및 제조, 판매, 반출 의제 ······································································513
Ⅰ. 과세시기(09년 기출) ·······································································································513
Ⅱ. 제조, 반출 의제(02,15년 기출) ··························································································513
제3장 미납세반출 및 면세 516
제1절 미납세반출(01,05,06,17,18,20년 기출) ·······································································516
Ⅰ. 의의 ·····························································································································516
Ⅱ. 미납세반출 대상 ··············································································································516
Ⅲ. 미납세반출 절차 ············································································································517
Ⅳ. 사후관리 ·······················································································································518
Ⅴ. 미납세반출 후 반입지에서 판매 또는 반출한 물품의 신고·납부 특례 ························519
제2절 면세제도 ··············································································································519
Ⅰ. 의의 ·····························································································································519
Ⅱ. 면세의 종류 ··················································································································520
제4장 세액의 공제와 환급 528
제1절 세액의 공제(05년 기출) ··························································································528
Ⅰ. 의의 ······························································································································528
Ⅱ. 적용사유 ·······················································································································528
Ⅲ. 공제 사유의 발생시기(개소집 20-0-15) ···········································································529
Ⅳ. 공제세액의 범위 및 공제한도 ························································································529
제2절 세액의 환급(05,14년 기출) ·····················································································529
Ⅰ. 의의 ·····························································································································529
Ⅱ. 적용사유 ·······················································································································529
Ⅲ. 환급사유 발생시기(개소집20-0-16) ··················································································530
제3절 공제 및 환급절차(05,14년 기출) ·············································································530
Ⅰ. 공제 및 환급의 신청 ······································································································530
Ⅱ. 환급결정 ·······················································································································531
Ⅲ. 공제 및 환급배제 ··········································································································531
Ⅳ. 사후관리 ·······················································································································531
제4절 개별소비세 환급특례 ···························································································532
Ⅰ. 외교공관용 석유류에 대한 면세 특례(사후환급특례)(개소령 24) ·······································532
Ⅱ. 가정용부탄 등에 대한 개별소비세 환급 특례 ·······························································532
Ⅲ. 담배에 대한 미납세반출, 면제와 세액의 공제 및 환급에 관한 특례 ··························533
제5장 납세절차 및 보칙 535
제1절 신 고(14년 기출) ····································································································535
Ⅰ. 신고기한 ·······················································································································535
Ⅱ. 신고기한 특례 ···············································································································536
제2절 납 부(14년 기출) ····································································································536
Ⅰ. 개별소비세의 일반적인 납부 ··························································································536
Ⅱ. 총괄납부(04년 기출) ·······································································································536
Ⅲ. 납세담보의 제공 ··············································································································538
제3절 신고·납부의 특례 ································································································539
Ⅰ. 사업자 단위 신고·납부 ···································································································539
Ⅱ. 저유소에서의 서로 다른 유류의 혼합 등에 대한 특례 ·················································539
제4절 보 칙 ···················································································································540
Ⅰ. 개업·폐업 등의 신고(20년 기출) ······················································································540
Ⅱ. 영업정지 및 허가취소의 요구 ························································································540

제3편 지방세법
제1장 총 칙 543
제1절 지방세 기본법 ······································································································543
Ⅰ. 목적 ·····························································································································543
Ⅱ. 세목 ·····························································································································543
Ⅲ. 납세의무 성립 및 확정 ···································································································543
Ⅳ. 수정신고, 경정청구, 기한 후 신고 ················································································544
Ⅴ. 지방세 권리구제제도 ·······································································································545
제2장 취득세 547
제1절 취득의 개념(09년 기출) ··························································································547
Ⅰ. 의의 ·····························································································································547
Ⅱ. 취득의 요건 ··················································································································547
Ⅲ. 취득의 유형 ···················································································································548
Ⅳ. 중과기준세율 및 연부의 개념 ························································································548
제2절 과세대상 ·············································································································549
Ⅰ. 본래적 의미의 과세대상 ·································································································549
Ⅱ. 의제하는 과세대상 ··········································································································550
제3절 납세의무자(21년 기출) ···························································································551
Ⅰ. 본래 납세의무자 ··············································································································551
Ⅱ. 의제 납세의무자 ··············································································································552
Ⅲ. 과점주주(08,15,16년 기출) ······························································································554
Ⅳ. 명의신탁자의 취득세 납세의무 ·······················································································556
Ⅴ. 비과세(01,06,10년 기출) ·································································································558
제4절 과세표준(20년 기출) ······························································································560
Ⅰ. 과세표준 산정방법 ··········································································································560
Ⅱ. 토지등의 일괄취득 시 안분방법 ·····················································································564
제5절 세 율 ···················································································································565
Ⅰ. 세율 기본구조 ···············································································································565
Ⅱ. 표준세율 ·······················································································································565
Ⅲ. 중과세율 ·······················································································································566
Ⅳ. 세율특례(00년 기출) ·······································································································573
Ⅴ. 세율적용의 특례 ··············································································································574
제6절 신고 및 납부 ·······································································································575
Ⅰ. 취득시기(07,11,20년 기출) ······························································································575
Ⅱ. 징수방법 ·······················································································································578
Ⅲ. 신고 및 납부(03,05,17년 기출) ·······················································································579
Ⅳ. 부족세액의 추징 및 가산세 ····························································································580
Ⅴ. 납세지 ··························································································································581
제3장 등록면허세 582
제1절 통 칙 ···················································································································582
Ⅰ. 정의 ·····························································································································582
Ⅱ. 납세의무자 ····················································································································582
Ⅲ. 납세지 ··························································································································583
Ⅳ. 비과세 ··························································································································584
제2절 등록에 대한 등록면허세 ······················································································584
Ⅰ. 납세의무자 ····················································································································584
Ⅱ. 과세표준 ·······················································································································584
Ⅲ. 세율 ·····························································································································585
Ⅳ. 신고 및 납부 ················································································································587
제4장 재산세 588
제1절 의 의 ···················································································································588
제2절 과세대상 ·············································································································588
Ⅰ. 과세대상 ·······················································································································588
Ⅱ. 과세대상의 구분 ··············································································································588
제3절 납세의무자 및 납세지, 비과세 ·············································································590
Ⅰ. 납세의무자(02,12,19년 기출) ···························································································590
Ⅱ. 납세지 ··························································································································592
Ⅲ. 비과세 ··························································································································592
제4절 과세표준 및 세율 ································································································593
Ⅰ. 과세표준 ·······················································································································593
Ⅱ. 세율 ·····························································································································594
제5절 징수 납부(05년 기출) ·····························································································596
Ⅰ. 과세기준일 ····················································································································596
Ⅱ. 납기 ·····························································································································596
Ⅲ. 징수방법등 ····················································································································596
Ⅳ. 물납(03년 기출) ··············································································································597
Ⅴ. 분할납부 ·······················································································································598
Ⅵ. 신고의무 ·······················································································································598
Ⅶ. 세 부담의 상한 ·············································································································599

제4편 조세특례제한법
제1장 총 설 603
제1절 총 칙(17년 기출) ····································································································603
Ⅰ. 조세특례제한법의 목적(조특법 1) ·····················································································603
Ⅱ. 조세특례제한법상 정의(조특법 ①) ···················································································603
Ⅲ. 조세특례제한법상의 조세감면의 유형(06년 기출) ···························································604
Ⅳ. 조세특례의 제한 ··············································································································606
Ⅴ. 조세특례의 사전·사후관리(조특법 142, 142의2) ·······························································606
제2장 직접국세 608
제1절 중소기업에 대한 조세특례 ···················································································608
Ⅰ. 중소기업의 범위(조특령 2) ·······························································································608
Ⅱ. 창업중소기업 등에 대한 세액감면(조특법 6)(07년 기출) ··················································609
Ⅲ. 중소기업에 대한 특별세액감면(조특법 7) ·········································································611
Ⅳ. 상생결제 지급금액에 대한 세액공제(조특법 7의4)(18년 기출) ···········································613
Ⅴ. 상생협력을 위한 기금 출연 등에 대한 세액공제(조특법 8의3) ·······································614
제2절 연구 및 인력개발에 대한 조세특례 ······································································615
Ⅰ. 연구·인력개발비에 대한 세액공제(조특법 10) ··································································615
Ⅱ. 연구개발 관련 출연금 등의 과세특례(조특법 10의2) ·······················································617
Ⅲ. 기술이전 및 기술취득 등에 대한 과세특례(조특법 12) ···················································618
Ⅳ. 기술혁신형 합병에 대한 세액공제(조특법 12의3) ·····························································619
Ⅴ. 기술혁신형 주식취득에 대한 세액공제(조특법 12의4) ·····················································620
Ⅵ. 중소기업창업투자회사 등의 주식양도차익 등에 대한 비과세(조특법 13) ·······················621
Ⅶ. 내국법인의 벤처기업 등에의 출자에 대한 과세특례(조특법 13의2) ································622
Ⅷ. 내국법인의 소재·부품·장비전문기업 등에의 출자·인수에 대한 과세특례(조특법 13의3) ··623
Ⅸ. 중소기업창업투자회사 등의 소재·부품·장비전문기업 주식양도차익 등에 대한 비과세(조특법 13의4) ····················································································································625
Ⅹ. 창업자 등에의 출자에 대한 과세특례(조특법 14) ····························································626
Ⅺ. 벤처기업 출자자의 제2차 납세의무 면제(조특법 15) ······················································627
Ⅻ. 벤처투자조합 출자 등에 대한 소득공제(조특법 16) ························································628
ⅩⅢ. 벤처기업 주식매수선택권 행사이익 비과세 특례(조특법 16의2) ···································629
ⅩⅣ. 벤처기업 주식매수선택권 행사이익 납부특례(조특법 16의3)(16년 기출) ·························629
ⅩⅤ. 주식매수선택권 행사이익에 대한 과세특례(조특법 16의4)(16년 기출) ····························630
ⅩⅥ. 산업재산권 현물출자 이익에 대한 과세특례(조특법 16의5) ···········································631
ⅩⅦ. 외국인기술자에 대한 소득세의 감면(조특법 18) ····························································632
ⅩⅧ. 외국인근로자에 대한 과세특례(조특법 18의2) ································································632
ⅩⅨ. 내국인 우수 인력의 국내복귀에 대한 소득세 감면(조특법 18의3) ·······························633
ⅩⅩ. 성과공유 중소기업의 경영성과급에 대한 세액공제 등(조특법 19) ·······························633
제3절 국제자본거래에 대한 조세특례 ············································································635
Ⅰ. 공공차관 도입에 따른 과세특례(조특법 20) ····································································635
Ⅱ. 국제금융거래에 따른 이자소득 등에 대한 법인세 등의 면제(조특법 21) ······················635
제4절 투자촉진을 위한 조세특례 ···················································································636
Ⅰ. 통합투자세액공제(조특법 24) ····························································································636
Ⅱ. 에너지절약시설의 감가상각비 손금산입 특례(조특법 28의4) ··········································637
Ⅲ. 근로소득을 증대시킨 기업에 대한 세액공제(조특법 29의4)(18년 기출) ····························638
Ⅳ. 중소기업 청년근로자 및 핵심인력 성과보상기금 수령액에 대한 소득세 감면 등 (조특법 29의6)
········································································································································639
Ⅴ. 고용을 증대시킨 기업에 대한 세액공제(조특법 29의7) ···················································640
제5절 고용지원을 위한 조세특례 ···················································································641
Ⅰ. 통합 고용 세액공제(조특법 29의8) ····················································································641
Ⅱ. 중소기업 취업자에 대한 소득세 감면(조특법 30) ···························································643
Ⅲ. 고용유지중소기업 등에 대한 과세특례(조특법 제30조의3) ···············································645
Ⅳ. 중소기업 사회보험료 세액공제(조특법 30의4) ·································································646
제6절 기업구조조정을 위한 조세특례 ············································································647
Ⅰ. 창업자금에 대한 증여세 과세특례(조특법 30의5)(21년 기출) ············································647
Ⅱ. 가업의 승계에 대한 증여세 과세특례(조특법 30의6)(11,21년 기출) ··································649
Ⅲ. 중소기업 간의 통합에 대한 양도소득세의 이월과세 등(조특법 31)(01,15년 기출) ··········650
Ⅳ. 법인전환에 대한 양도소득세의 이월과세(조특법 32)(01,20년 기출) ··································651
Ⅴ. 사업전환 무역조정지원기업에 대한 과세특례(조특법 33) ···············································652
Ⅵ. 내국법인의 금융채무 상환을 위한 자산매각에 대한 과세특례(조특법 34) ····················653
Ⅶ. 주식의 포괄적 교환·이전에 대한 과세 특례(조특법 38) ················································654
Ⅷ. 주식의 현물출자 등에 의한 지주회사의 설립 등에 대한 과세특례(조특법 제38조의2) ··656
Ⅸ. 채무의 인수·변제에 대한 과세특례(조특법 39) ·······························································657
Ⅹ. 주주등의 자산양도에 관한 법인세 등 과세특례(조특법 40) ···········································659
Ⅺ. 재무구조개선계획 등에 따른 기업의 채무면제익에 대한 과세특례(조특법 44)(10년 기출)
········································································································································660
Ⅻ. 전략적 제휴를 위한 비상장 주식교환등에 대한 과세특례(조특법 46의7) ·······················661
Ⅹ. 주식매각 후 벤처기업등 재투자에 대한 과세특례(조특법 46의8) ···································662
제7절 지역 간의 균형발전을 위한 조세특례 ···································································663
Ⅰ. 공장의 대도시 밖 이전에 대한 법인세 과세특례(조특법 60)(04년 기출) ·························663
Ⅱ. 법인 본사를 수도권과밀억제권역 밖으로 이전하는 데 따른 양도차익에 대한 법인세 과세특례
(조특법 61)(04년 기출) ·········································································································664
Ⅲ. 수도권 밖으로 공장을 이전하는 기업에 대한 세액감면등(조특법 63) ···························665
Ⅳ. 수도권 밖으로 본사를 이전하는 법인에 대한 세액감면 등(조특법 63의2) ····················667
Ⅴ. 농공단지 입주기업 등에 대한 세액감면(조특법 64) ························································669
Ⅵ. 영농조합법인 등에 대한 법인세의 면제 등(조특법 66)(02년 기출) ··································670
Ⅶ. 영어조합법인 등에 대한 법인세의 면제 등(조특법 67)(02년 기출) ··································671
Ⅷ. 농업회사법인에 대한 법인세의 면제 등(조특법 68)(02년 기출) ·······································672
Ⅸ. 자경농지에 대한 양도소득세의 감면(조특법 69)(04,12,13,19년 기출) ································673
Ⅹ. 축사용지에 대한 양도소득세의 감면(조특법 69의2) ························································674
Ⅺ. 어업용 토지등에 대한 양도소득세의 감면(조특법 69의3) ················································675
Ⅻ. 자경산지에 대한 양도소득세의 감면 ··············································································676
ⅩⅢ. 농지대토에 대한 양도소득세 감면(조특법 70)(19년 기출) ·············································677
ⅩⅣ. 영농자녀가 증여받는 농지 등에 대한 증여세의 감면(조특법 71) ·······························679
제8절 공익사업지원을 위한 조세특례 ···········································································680
Ⅰ. 기부장려금(조특법 75) ·····································································································680
Ⅱ. 정치자금의 손금산입특례 등(조특법 76)(05년 기출) ··························································681
Ⅲ. 공익사업용 토지 등에 대한 양도소득세의 감면(조특법 77)(19년 기출) ···························682
Ⅳ. 대토보상에 대한 양도소득세 과세특례(조특법 77의2)(19년 기출) ·····································683
Ⅴ. 공익사업을 위한 수용 등에 따른 공장 이전에 대한 과세특례(조특법 85의7) ···············685
Ⅵ. 중소기업의 공장이전에 대한 과세특례(조특법 85의8) ·····················································686
제9절 저축지원을 위한 조세특례 ···················································································687
Ⅰ. 소기업·소상공인 공제부금에 대한 소득공제 등(조특법 86의3) ·······································687
Ⅱ. 주택청약종합저축 등에 대한 소득공제 등(조특법 87) ····················································688
Ⅲ. 우리사주조합원 등에 대한 과세특례(조특법 88의4) ························································689
Ⅳ. 개인종합자산관리계좌에 대한 과세특례(조특법 91의18) ··················································692
Ⅴ. 청년형 장기집합투자증권저축에 대한 소득공제(조특법 91의20) ·····································693
Ⅵ. 청년도약계좌에 대한 비과세(조특법 91의22) ····································································694
제10절 국민생활의 안정을 위한 조세특례 ·····································································695
Ⅰ. 상가건물 장기 임대사업자에 대한 세액감면(조특법 96의2) ············································695
Ⅱ. 상가임대료를 인하한 임대사업자에 대한 세액공제(조특법 96의3) ·································695
Ⅲ. 월세액에 대한 세액공제(조특법 95의2)(18년 기출) ····························································697
Ⅳ. 소형주택 임대사업자에 대한 세액감면(조특법 96) ··························································697
Ⅴ. 장기임대주택에 대한 양도소득세의 과세특례(조특법 97의4) ··········································699
Ⅵ. 농어촌주택등 취득자에 대한 양도소득세 과세특례(조특법99의4) ···································699
Ⅶ. 재기중소기업인의 체납액 등에 대한 과세특례(조특법 99의6) ········································700
Ⅷ. 재기중소기업인에 대한 납부고지의 유예 등의 특례(조특법 99의8) ································701
Ⅸ. 위기지역 창업기업에 대한 법인세 등의 감면(조특법 99의9) ··········································702
Ⅹ. 영세개인사업자의 체납액 징수특례(조특법 99의10) ·························································703
제11절 근로 장려를 위한 조세특례(조특법 100의2~100의13) (14년 기출) ······························705
Ⅰ. 개요 ······························································································································705
Ⅱ. 신청자격 ·······················································································································705
Ⅲ. 근로장려금의 산정 ··········································································································706
Ⅳ. 근로장려금의 신청 등 ·····································································································708
Ⅴ. 근로장려금의 결정 ··········································································································709
Ⅵ. 근로장려금의 환급 및 정산 등 ·······················································································710
Ⅶ. 근로장려금 환급의 제한 ··································································································710
Ⅷ. 근로장려금의 경정 등 ······································································································711
제12절 동업기업에 대한 조세특례(조특법 100의14∼100의 26) ············································711
Ⅰ. 개요 ······························································································································711
Ⅱ. 적용대상 동업기업 ···········································································································712
Ⅲ. 동업기업 및 동업자의 납세의무 ·····················································································712
Ⅳ. 동업기업과세특례의 적용 및 포기신청 ···········································································713
Ⅴ. 동업기업 소득금액 등의 계산 및 배분 ··········································································713
Ⅵ. 동업기업과 동업자 간의 거래 ·························································································715
Ⅶ. 지분가액의 조정 ··············································································································716
Ⅷ. 동업기업 지분의 양도 ······································································································717
Ⅸ. 동업기업 자산의 분배 ······································································································717
Ⅹ. 동업기업의 소득의 계산 및 배분명세 신고 ···································································717
Ⅺ. 비거주자 또는 외국법인인 동업자에 대한 원천징수 ·····················································717
제13절 자녀장려세제(조특법 100의 27~100의 31) ·······························································718
Ⅰ. 취지 ······························································································································718
Ⅱ. 자녀장려금의 신청자격 ····································································································718
Ⅲ. 자녀장려금의 산정 ···········································································································718
Ⅳ. 자녀장려금의 신청 등 ·····································································································719
제14절 투자·상생협력 촉진을 위한 과세특례(세무회계) ····················································719
Ⅰ. 과세대상 법인 ················································································································719
Ⅱ. 과세방식 ·······················································································································719
제15절 그 밖의 직접국세 특례 ························································································721
Ⅰ. 정비사업조합에 대한 과세특례(조특법 104의7) ·······························································721
Ⅱ. 해운기업에 대한 법인세 과세표준 계산 특례(조특법 104의10) ·······································722
Ⅲ. 해외진출기업의 국내복귀에 대한 세액감면(조특법 104의24) ··········································723
제3장 간접국세 725
Ⅰ. 부가가치세 영세율의 적용(조특법 105) ············································································725
Ⅱ. 농업·임업·어업용 기자재에 대한 부가가치세의 환급에 관한 특례(조특법 105의2) ·······725
Ⅲ. 부가가치세의 면제 등(조특법 106) ···················································································727
Ⅳ. 농업·임업·어업용 및 연안여객선박용 석유류에 대한 부가가치세 등의 감면 등(조특법 106의2)
·········································································································································727
Ⅴ. 금 관련 제품에 대한 부가가치세 매입자 납부 특례(조특법 106의4) ······························730
Ⅵ. 스크랩등에 대한 부가가치세 매입자 납부특례(조특법 106의9) ·······································732
Ⅶ. 신용카드 등 결제금액에 대한 부가가치세 대리납부 등(조특법 106의 10) ·····················734
Ⅷ. 외국인관광객 미용성형 의료용역에 대한 부가가치세환급 특례(조특법 107의3) ············735
Ⅸ. 재활용폐자원 등에 대한 부가가치세 매입세액 공제특례(조특법 108) ····························736
제4장 그 밖의 조세특례 737
제1절 과세표준 양성화를 위한 조세특례 ········································································737
Ⅰ. 성실사업자에 대한 의료비 등 공제(조특법 122의3) ·························································737
Ⅱ. 신용카드 등 사용금액에 대한 소득공제(조특법 126의 2) ················································738
제2절 조세특례의 제한 등 ·····························································································739
Ⅰ. 중복지원의 배제(조특법 127) ····························································································739
Ⅱ. 감면의 배제 ···················································································································739
Ⅲ. 양도소득세 및 증여세 감면의 종합한도(조특법 133)(05년 기출) ······································740

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