세법개론 2(2023)

기본에 충실한

원용대 저자(글)

좋은책 · 2023년 02월 28일

책 소개

세무사 시험을 위한 세법 기본서 수험서이다.

작가정보

저자(글) 원용대

성균관대학교 경영학부 졸업하고 고려대학교 법무대학원 조세법학 전공(법학석사)했다. 경력으로 교보생명 Specialist Financial Adviser, ING생명 상속설계 강의, Dr.Tax 세무회계컨설팅 대표세무사, 세무법인 위더스 논현지점 대표세무사, 성균관대학교 산학협력단 자문세무사, 한국기술진흥원주최 : 세법강의, 소상공인진흥원 자영업 컨설턴트, 스마트경영아카데미 세법학강사 등이 있다. 현재 세무사로 에듀윌경영아카데미 세법강사, 상공회의소 세법강사, 이나우스아카데미 세법강사, 한국세무사회 세무연수원 교수, 세무법인 해안 대표세무사다.

목차

• 제1편 국세기본법
  제1장 총 칙 3
  제1절 국세기본법 통칙 ·····································································································3
  Ⅰ. 국세기본법의 목적 ··············································································································3
  Ⅱ. 용어의 정의(국기법 2) ········································································································3
  Ⅲ. 세법 등과의 관계 ··············································································································8
  제2절 기간과 기한 ···········································································································9
  Ⅰ. 기간의 계산 ·····················································································································9
  Ⅱ. 기한 ·······························································································································10
  제3절 서류의 송달 ··········································································································13
  Ⅰ. 서류의 송달 장소 ··············································································································13
  Ⅱ. 서류송달의 방법 ················································································································14
  Ⅲ. 송달의 효력 발생 ·············································································································17
  Ⅳ. 송달의 법률효력 ················································································································19
  제4절 인 격 ····················································································································21
  Ⅰ. 법인으로 보는 단체 ···········································································································21
  Ⅱ. 국세기본법상 규정 ·············································································································21
  Ⅲ. 각 세법상 규정 ·················································································································24
  제2장 조세이론 27
  제1절 헌법에 보장된 내용 ······························································································28
  Ⅰ. 조세법률주의 ····················································································································28
  Ⅱ. 조세평등주의 ····················································································································31
  제2절 국세기본법에 규정된 내용 ···················································································34
  Ⅰ. 국세 부과의 원칙 ··············································································································34
  Ⅱ. 세법 적용의 원칙 ··············································································································39
  제3장 조세법률관계의 변동 47
  제1절 납세의무의 성립 ···································································································48
  Ⅰ. 서 설 ······························································································································48
  Ⅱ. 과세요건 ·······················································································································48
  Ⅲ. 국세기본법상 납세의무의 성립 시기 ················································································49
  제2절 납세의무의 확정 ···································································································51
  Ⅰ. 서 설 ·····························································································································51
  Ⅱ. 정부 부과 과세제도 ···········································································································51
  Ⅲ. 신고납세제도 ···················································································································52
  Ⅳ. 납세의무의 성립과 동시에 확정되는 것 ··········································································52
  제3절 확정된 납세의무의 변경 ·······················································································54
  Ⅰ. 개요 ······························································································································54
  Ⅱ. 수정신고제도 ··················································································································55
  Ⅲ. 경정청구 제도 ·················································································································57
  제4절 기한 후 신고·납부제도와 추가 자진 납부제도 ······················································61
  Ⅰ. 개 요 ·····························································································································61
  Ⅱ. 기한 후 신고 ··················································································································61
  Ⅲ. 기한 후 납부 ··················································································································62
  제5절 가산세 및 국세의 환급 ·························································································63
  Ⅰ. 가산세 ···························································································································63
  Ⅱ. 국세환급금과 국세환급가산금 ···························································································71
  제6절 납세의무의 소멸 ···································································································77
  Ⅰ. 개요 ······························································································································77
  Ⅱ. 국세 부과의 제척기간 만료와 국세 징수권의 소멸시효 완성 ········································78
  제4장 조세채권의 보전 89
  제1절 납세의무의 확장 관련 제도 ···················································································89
  Ⅰ. 연대납세의무 ··················································································································89
  Ⅱ. 납세의무의 승계 ················································································································93
  Ⅲ. 제2차 납세의무 ···············································································································95
  Ⅳ. 양도담보권자의 물적 납세의무 ·······················································································102
  제2절 납세의무 확장 외 조세채권 보전제도 ··································································105
  Ⅰ. 국세 우선의 원칙 ············································································································105
  제5장 납세자권리 117
  제1절 납세자 권리 헌장의 제정 및 교부 ·········································································117
  제2절 납세자 권리보호에 관한 사항 ··············································································118
  제3절 납세자 보호 위원회 ····························································································132
  Ⅰ. 심의범위 ······················································································································132
  Ⅱ. 구성 및 운영 ················································································································133
  Ⅲ. 제척과 회피 ·················································································································135
  Ⅳ. 납세자 보호 위원회에 대한 납세자의 심의 요청 및 결과 통지 등 ·····························136
  제4절 과세 전 적부심사 ································································································138
  Ⅰ. 의의 ····························································································································138
  Ⅱ. 과세 예고통지 ···············································································································138
  Ⅲ. 과세 전 적부심사 청구 ···································································································138
  Ⅳ. 청구 효과 ·····················································································································140
  제6장 심사와 심판(조세불복제도) 142
  제1절 조세불복제도의 개념 ···························································································142
  Ⅰ. 의의 ·····························································································································142
  Ⅱ. 종류 ·····························································································································142
  Ⅲ. 심사청구, 심판청구의 기능 및 취지 ··············································································144
  Ⅳ. 다른 법률과의 관계 ·········································································································144
  제2절 조세불복제도의 일반사항 ····················································································147
  Ⅰ. 불복 청구 대상 ·············································································································147
  Ⅱ. 불복청구인 ···················································································································148
  Ⅲ. 불복 청구 등이 집행에 미치는 효력(집행부정지의원칙) ···············································149
  Ⅳ. 관계 서류의 열람 및 의견진술권 ···················································································150
  Ⅴ. 대리인 및 국선대리인 ······································································································151
  Ⅵ. 불복 방법의 통지 ··········································································································153
  Ⅶ. 정보통신망을 이용한 불복 청구 ·····················································································153
  Ⅷ. 청구 기간 ·····················································································································154
  제3절 이의신청·심사청구 ·····························································································155
  Ⅰ. 청구 절차 및 청구서의 보정 ···························································································155
  Ⅱ. 불복 청구에 대한 심리 ····································································································157
  Ⅲ. 결정의 종류와 효력 및 결정의 경정 ··············································································157
  Ⅳ. 이의신청 ······················································································································160
  Ⅴ. 국세심사위원회 ·············································································································161
  제4절 심판청구 ············································································································165
  Ⅰ. 조세심판원 및 조세 심판관 ····························································································165
  Ⅱ. 심판청구 절차 ···············································································································166
  Ⅲ. 심판 결정절차 ···············································································································167
  Ⅳ. 제척과 회피 및 기피제도 ································································································169
  Ⅴ. 심리절차 ······················································································································170
  Ⅵ. 내용 심리상 특징 ··········································································································171
  Ⅶ. 항고소송 제기사건의 통지 ······························································································173
  제7장 보 칙 175
  제1절 탈세 제보 포상금의 지급 ·····················································································175
  Ⅰ. 포상금 지급요건 및 지급금액 ·························································································175
  Ⅱ. 포상금 지급기한 ··············································································································179
  제2절 과세자료의 제출과 그 수집에 대한 협조 ·····························································180
  제3절 지급명세서 자료의 이용 ·····················································································180
  제4절 기 타 ·················································································································181
  Ⅰ. 납세관리인 ··················································································································181
  Ⅱ. 고지 금액의 최저한도 ······································································································181
  Ⅲ. 국세행정에 대한 협조(국기법 84) ··················································································182
  Ⅳ. 장부 등의 비치와 보존(국기법 85의3) ··········································································182
  Ⅴ. 서류접수증 발급(국기법 85의4) ·····················································································183
  Ⅵ. 불성실기부금 수령단체 등의 명단 공개(국기법 85의5) ················································183
  Ⅶ. 통계자료의 작성 및 공개(국기법 85의6) ·······································································187
  Ⅷ. 가족관계 등록 전산 정보의 공동이용(국기법 86) ·························································189
  Ⅸ. 금품 수수 및 공여에 대한 징계 등(국기법 87) ····························································189
  Ⅹ. 벌칙 ··························································································································190
  
  제2편 국세징수법
  제1장 총 칙 193
  Ⅰ. 목적(국징법 1) ··············································································································193
  Ⅱ. 정의(국징법 2) ··············································································································193
  Ⅲ. 징수의 순위(국징법 3) ····································································································195
  Ⅳ. 다른 법률과의 관계(국징법 4) ·······················································································195
  제2장 신고납부, 납부고지 등 196
  제1절 신고납부 ·············································································································196
  제2절 납부고지 ·············································································································196
  Ⅰ. 납세자에 대한 납부고지 등(국징법 6) ···········································································196
  Ⅱ. 연대납세의무자 등에 대한 납부고지 ··············································································197
  Ⅲ. 제2차 납세의무자 등에 대한 납부고지(국징법 7) ·························································197
  Ⅳ. 납부고지서의 발급 시기(국징법 8) ················································································199
  Ⅴ. 납부기한 전 징수(국징법 9) ···························································································199
  제3절 독촉 ··················································································································200
  Ⅰ. 독촉(국징법 10) ··············································································································200
  Ⅱ. 체납액 징수 관련 사실행위의 위탁(국징법 11) ·····························································201
  제4절 납부의 방법 ·······································································································203
  Ⅰ. 납부의 방법(국징법 12) ··································································································203
  Ⅱ. 제3자의 납부(국징법 10) ································································································204
  제5절 납부기한등의 연장 등 ························································································205
  Ⅰ. 재난 등으로 인한 납부기한등의 연장(국징법 13) ·························································205
  Ⅱ. 납부고지의 유예(국징법 14) ···························································································208
  Ⅲ. 납부기한등 연장 등에 관한 담보(국징법 15) ································································210
  Ⅳ. 납부기한등 연장 등의 취소(국징법 16) ·········································································210
  Ⅴ. 송달 지연으로 인한 지정납부기한등의 연장(국징법 17) ···············································211
  제6절 납세담보 ·············································································································212
  Ⅰ. 담보의 종류(국징법 18) ··································································································212
  Ⅱ. 담보의 평가(국징법 19) ···································································································212
  Ⅲ. 담보의 제공 방법(국징법 20) ·························································································213
  Ⅳ. 담보의 변경과 보충(국징법 21) ······················································································215
  Ⅴ. 담보에 의한 납부와 징수(국징법 22) ············································································215
  Ⅵ. 담보의 해제(국징법 23) ··································································································216
  제3장 강제징수 218
  제1절 통칙 ····················································································································218
  Ⅰ. 강제징수(국징법 24) ·······································································································218
  Ⅱ. 사해행위의 취소 및 원상회복(국징법 25) ·····································································218
  Ⅲ. 가압류·가처분 재산에 대한 강제징수(국징법 26) ························································220
  Ⅳ. 상속 또는 합병의 경우 강제징수의 속행 등(국징법 27) ··············································221
  Ⅴ. 제3자의 소유권 주장(국징법 28) ···················································································222
  Ⅵ. 인지세와 등록면허세의 면제(국징법 29) ·······································································222
  Ⅶ. 고액·상습체납자의 수입물품에 대한 강제징수의 위탁(국징법 30) ·····························223
  제2절 압류 ···················································································································224
  Ⅰ. 통칙 ····························································································································224
  Ⅱ. 압류금지 등 ··················································································································232
  Ⅲ. 압류의 효력 ···················································································································235
  Ⅳ. 부동산 등의 압류 ············································································································236
  Ⅴ. 동산과 유가증권의 압류 ·······························································································238
  Ⅵ. 채권의 압류 ··················································································································241
  Ⅶ. 그 밖의 재산권의 압류 ·································································································245
  Ⅷ. 압류의 해제 ··················································································································248
  Ⅸ. 교부청구 및 참가압류 ···································································································250
  제3절 압류재산의 매각 ································································································256
  Ⅰ. 통칙 ·····························································································································256
  Ⅱ. 공매의 준비 ···················································································································260
  Ⅲ. 공매의 실시 ···················································································································269
  Ⅳ. 매수대금의 납부와 권리의 이전 ···················································································273
  제4절 청산 ···················································································································276
  Ⅰ. 배분금전의 범위(국징법 94) ···························································································276
  Ⅱ. 배분기일의 지정(국징법 95) ···························································································276
  Ⅲ. 배분 방법(국징법 96) ·····································································································276
  Ⅳ. 국가 또는 지방자치단체의 재산에 관한 권리의 매각대금의 배분(국징법 97) ············279
  Ⅴ. 배분계산서의 작성(국징법 98) ·······················································································279
  Ⅵ. 배분계산서에 대한 이의 등(국징법 99) ········································································280
  Ⅶ. 배분계산서에 대한 이의의 취하간주(국징법 100) ························································280
  Ⅷ. 배분금전의 위탁(국징법 101) ··························································································281
  Ⅸ. 예탁금에 대한 배분의 실시(국징법 102) ·······································································281
  제5절 공매등의 대행 등 ·······························································································283
  Ⅰ. 공매등의 대행(국징법 103) ····························································································283
  Ⅱ. 전문매각기관의 매각 관련 사실행위 대행 등(국징법 104) ··········································285
  제6절 압류ㆍ매각의 유예 ·····························································································287
  Ⅰ. 압류·매각의 유예(국징법 105) ·······················································································287
  Ⅱ. 국세체납정리위원회(국징법 106) ····················································································288
  제4장 보 칙 293
  Ⅰ. 납세증명서의 제출(국징법 107) ·····················································································293
  Ⅱ. 납세증명서의 발급(국징법 108) ·····················································································295
  Ⅲ. 미납국세 등의 열람(국징법 109) ···················································································296
  Ⅳ. 체납자료의 제공(국징법 110) ·························································································297
  Ⅴ. 재산조회 및 강제징수를 위한 지급명세서 등의 사용(국징법 111) ·······························298
  Ⅵ. 사업에 관한 허가등의 제한(국징법 112) ·······································································299
  Ⅶ. 출국금지(국징법 113) ······································································································300
  Ⅷ. 고액·상습체납자의 명단 공개(국징법 114) ····································································302
  Ⅸ. 고액·상습체납자의 감치(국징법 115) ·············································································303
  
  제3편 국제조세조정에 관한 법률
  제1장 총 칙 307
  Ⅰ. 목적(국조법 1) ··············································································································307
  Ⅱ. 정의(국조법 2, 국징령 2) ······························································································307
  Ⅲ. 국제거래에 관한 실질과세(국조법 3, 국징령 3) ···························································312
  Ⅳ. 국제거래에 관한 실질과세(국조법 4, 국징령 4) ···························································313
  Ⅴ. 세법과 조세조약의 관계(국조법 5) ················································································314
  제2장 국제거래에 관한 조세의 조정 315
  제1절 개 요 ···················································································································315
  Ⅰ. 이전가격세제의 의의 ·······································································································315
  Ⅱ. 정상가격의 의의 ··············································································································315
  Ⅲ. 이전가격조작이 발생하는 원인 및 이전가격 조정 ·························································315
  제2절 국외 특수관계인과의 거래에 대한 과세조정 ·······················································316
  Ⅰ. 정상가격 등에 의한 과세조정 ·························································································316
  Ⅱ. 정상가격 산출방법의 사전승인 ·····················································································344
  Ⅲ. 국제거래 자료 제출 및 가산세 적용 특례 ····································································350
  Ⅳ. 국세의 정상가격과 관세의 과세가격의 조정 ·······························································357
  제3절 국외지배주주 등에게 지급하는 이자에 대한 과세조정 (과소자본세제) ················362
  Ⅰ. 과소자본세제의 도입배경 ································································································362
  Ⅱ. 출자금액 대비 과다차입금 지급이자의 손금불산입(국조법 22) ···································362
  Ⅲ. 제3자 개입 차입 거래(국조법 23) ·················································································368
  Ⅳ. 소득 대비 과다 지급이자의 손금불산입(국조법 24) ·····················································368
  Ⅴ. 혼성금융상품 거래에 따른 지급이자의 손금불산입(국조법 25) ····································371
  Ⅵ. 지급이자의 손금불산입 적용 순서(국조법 26) ······························································373
  제4절 특정 외국법인의 유보소득에 대한 합산과세 (조세피난방지세제) ························374
  Ⅰ. 도입취지 ····················································································································374
  Ⅱ. 특정 외국법인의 유보소득 배당간주(국조법 27) ··························································374
  Ⅲ. 특정 외국법인의 유보소득 배당간주 적용의 배제(국조법 28) ·····································377
  Ⅳ. 특정 외국법인의 유보소득 배당간주의 예외적 적용(국조법 29) ·································379
  Ⅴ. 배당 가능한 유보소득 및 배당간주금액의 산출(국조법 30) ·········································381
  Ⅵ. 배당간주금액의 익금 귀속 시기(국조법 31) ··································································384
  Ⅶ. 실제 배당금액 등의 익금불산입(국조법 32) ·································································384
  Ⅷ. 외국납부세액의 공제 및 경정청구(국조법 33) ······························································386
  Ⅸ. 특정 외국법인에 대한 자료의 제출(국조법 34) ····························································387
  Ⅹ. 국외투과단체에 귀속되는 소득에 관한 특례(국조법 34의2) ········································388
  제5절 국외 증여에 대한 증여세 과세특례 ·····································································391
  Ⅰ. 도입취지 ···················································································································391
  Ⅱ. 국외 증여에 대한 증여세 과세특례(국조법 34) ····························································391
  제3장 국가 간 조세 행정 협조 396
  제1절 국가 간 조세협력 ································································································396
  Ⅰ. 조세정보 및 금융정보의 교환(국조법 36) ·····································································396
  Ⅱ. 질문·확인(국조법 37) ·····································································································400
  Ⅲ. 비밀유지의무 등(국조법 38) ···························································································401
  Ⅳ. 세무조사 협력(국조법 39) ······························································································401
  Ⅴ. 조세 징수의 위탁(국조법 40) ························································································402
  Ⅵ. 거주자증명서의 발급(국조법 41) ····················································································405
  제2절 상호합의절차 ·····································································································406
  Ⅰ. 개요 ···························································································································406
  Ⅱ. 상호합의절차의 개시 요건(국조법 42) ··········································································407
  Ⅲ. 상호합의에 따른 중재(국조법 43) ·················································································409
  Ⅳ. 신청인의 협조의무(국조법 44) ·······················································································410
  Ⅴ. 상호합의절차의 개시일(국조법 45) ················································································410
  Ⅵ. 상호합의절차의 종료일(국조법 46) ················································································410
  Ⅶ. 상호합의 결과의 시행(국조법 47) ··················································································411
  Ⅷ. 상호합의 결과의 확대 적용 등(국조법 48) ···································································412
  Ⅸ. 납부기한등의 연장 등의 적용 특례(국조법 49) ····························································413
  Ⅹ. 불복청구기간과 불복결정기간의 적용 특례(국조법 50) ················································415
  Ⅺ. 부과제척기간의 특례(국조법 51) ····················································································416
  제4장 해외자산의 신고 및 자료 제출 418
  제1절 해외금융계좌의 신고 ···························································································418
  Ⅰ. 정의(국조법 52) ···········································································································418
  Ⅱ. 해외금융계좌의 신고(국조법 53) ····················································································419
  Ⅲ. 해외금융계좌 신고의무의 면제(국조법 54) ···································································422
  Ⅳ. 해외금융계좌 수정신고 및 기한 후 신고(국조법 55) ···················································422
  Ⅴ. 해외금융계좌 신고의무 위반금액의 출처에 대한 소명(국조법 56) ·····························423
  Ⅵ. 해외금융계좌정보의 비밀유지(국조법 57) ·····································································424
  제2절 해외현지법인 등의 자료 제출 ·············································································425
  Ⅰ. 해외현지법인 등에 대한 자료 제출의무(국조법 58) ·····················································425
  Ⅱ. 해외현지법인 등의 자료 제출의무 불이행 시 취득자금 출처에 대한 소명(국조법 59) ···427
  제5장 벌 칙 430
  Ⅰ. 국제거래에 대한 자료 제출의무 불이행에 대한 과태료(국조법 87) ····························430
  Ⅱ. 혼성금융상품 거래 관련 자료 제출의무 불이행 등에 대한 과태료(국조법 88) ·········432
  Ⅲ. 금융정보의 제공 불이행 등에 대한 과태료(국조법 89) ···············································433
  Ⅳ. 해외금융계좌 신고의무 불이행 등에 대한 과태료(국조법 90) ····································434
  Ⅴ. 해외현지법인 등의 자료 제출의무 불이행 등에 대한 과태료(국조법 91) ···················437
  
  제4편 조세범처벌법
  제1장 개 요 443
  Ⅰ. 목적(조처법 1) ···············································································································443
  Ⅱ. 정의(조처법 2) ················································································································443
  제2장 조세범의 종류와 처벌 444
  제1절 실질적 탈세범 ····································································································444
  Ⅰ. 조세 포탈 등(조처법 3) ··································································································444
  Ⅱ. 면세유의 부정 유통(조처법 4) ·······················································································446
  Ⅲ. 가짜석유제품의 제조 또는 판매(조처법 5) ···································································446
  Ⅳ. 무면허 주류의 제조 및 판매(조처법 6) ········································································446
  제2절 형식적 탈세범 ····································································································447
  Ⅰ. 체납처분 면탈(조처법 7) ································································································447
  Ⅱ. 장부의 소각·파기 등(조처법 8) ·····················································································447
  Ⅲ. 성실신고 방해 행위(조처법 9) ·······················································································447
  Ⅳ. 세금계산서의 발급의무 위반 등(조처법 10) ··································································448
  Ⅴ. 명의대여행위 등(조처법 11) ···························································································449
  Ⅵ. 납세증명표지의 불법사용 등(조처법 12) ·······································································449
  Ⅶ. 원천징수의무자의 처벌(조처법 13) ················································································450
  Ⅷ. 거짓으로 기재한 근로소득 원천징수영수증의 발급 등(조처법 14) ······························450
  Ⅸ. 해외금융계좌정보의 비밀유지 의무 등의 위반(조처법 15) ··········································450
  Ⅹ. 해외금융계좌 신고의무 불이행(조처법 16) ····································································450
  제3절 기 타 ··················································································································451
  Ⅰ. 양벌 규정(조처법 18) ······································································································451
  Ⅱ. 「형법」 적용의 일부 배제(조처법 20) ············································································451
  Ⅲ. 고발전치주의(조처법 21) ·································································································451
  Ⅳ. 공소시효 기간(조처법 22) ······························································································452
  
  제5편 상속세 및 증여세법
  제1장 상속세 455
  제1절 상속과 증여의 개념정립 ·····················································································455
  제2절 상속 및 상속세의 기초개념 ················································································456
  Ⅰ. 상속세의 의의 및 취지 ···································································································456
  Ⅱ. 상속세의 과세원인 ··········································································································456
  Ⅲ. 상속순위 및 상속분 ·········································································································457
  Ⅳ. 상속의 승인 및 포기 ······································································································460
  Ⅴ. 상속세 과세 방식 ············································································································461
  제3절 총 칙 ·················································································································463
  Ⅰ. 목적 ····························································································································463
  Ⅱ. 정의 ····························································································································463
  Ⅲ. 과세대상 ······················································································································466
  Ⅳ. 상속세 납부의무 및 납세자 ····························································································466
  제4절 상속세 과세가액의 계산 ·····················································································469
  Ⅰ. 계산구조 ······················································································································469
  Ⅱ. 총 상속 재산가액 ············································································································469
  Ⅲ. 비과세 상속재산 가액 ·····································································································473
  Ⅳ. 과세가액불산입액 ············································································································474
  Ⅴ. 상속재산의 가액에서 빼는 공과금 등 ············································································476
  Ⅵ. 합산대상 사전증여재산가액 ····························································································478
  제5절 상속세 과세표준 계산 ·························································································481
  Ⅰ. 개요 ····························································································································481
  Ⅱ. 인적공제 ······················································································································481
  Ⅲ. 물적공제 ······················································································································485
  Ⅳ. 감정평가수수료 공제 ·······································································································498
  Ⅴ. 공제적용의 한도 ··············································································································498
  제6절 상속세 산출세액 및 납부세액의 계산 ·································································499
  Ⅰ. 개요 ·····························································································································499
  Ⅱ. 산출세액의 계산 ··············································································································500
  Ⅲ. 납부세액의 계산 ··············································································································500
  제2장 증여세 504
  제1절 총 칙 ··················································································································504
  Ⅰ. 증여의 의의 ··················································································································504
  Ⅱ. 증여세의 의의 ·················································································································504
  Ⅲ. 증여세 과세대상 ··············································································································504
  Ⅳ. 증여세 납부의무 및 납세자 ····························································································509
  Ⅴ. 증여재산의 취득시기 ·······································································································513
  제2절 증여재산가액 ······································································································514
  Ⅰ. 증여재산가액 계산의 일반원칙 ·······················································································514
  Ⅱ. 증여재산의 범위 ··············································································································515
  Ⅲ. 증여로 보는 예시적 규정 ································································································515
  제3절 증여추정 및 증여의제 ························································································549
  Ⅰ. 증여추정 ······················································································································549
  Ⅱ. 명의신탁재산의 증여 의제 ······························································································552
  Ⅲ. 특수관계법인과의 거래를 통한 이익의 증여 의제 ························································554
  Ⅳ. 특수관계법인으로부터 제공받은 사업기회로 발생한 이익의 증여 의제 ······················562
  Ⅴ. 특정법인과의 거래를 통한 이익의 증여 의제 ·······························································564
  제4절 증여세 과세가액 계산 ························································································567
  Ⅰ. 개요 ····························································································································567
  Ⅱ. 과세가액불산입 등 ··········································································································567
  Ⅲ. 비과세되는 증여재산 ·······································································································570
  Ⅳ. 부담부 증여시 채무인수액 ······························································································571
  Ⅴ. 동일인으로부터 10년 이내에 받은 증여재산(1천만원 이상) ·········································572
  제5절 과세표준 및 납부세액의 계산 ·············································································573
  Ⅰ. 과세표준 ······················································································································573
  Ⅱ. 납부세액 ······················································································································574
  제3장 신고납부 및 경정결정 578
  제1절 상속재산등의 소재지 및 과세관할 ·······································································578
  Ⅰ. 상속재산 등의 소재지 ·····································································································578
  Ⅱ. 과세관할 ······················································································································579
  제2절 과세표준 신고 ····································································································580
  Ⅰ. 상속세 과세표준 신고의무자 및 신고기한 ·····································································580
  Ⅱ. 증여세 과세표준 신고의무자 및 신고기한 ·····································································580
  제3절 납 부 ··················································································································581
  Ⅰ. 자진납부 ·····················································································································581
  Ⅱ. 분납 ·····························································································································581
  Ⅲ. 연부연납 ······················································································································581
  Ⅳ. 물납 ·····························································································································585
  Ⅴ. 가업상속에 대한 상속세의 납부유예 ··············································································591
  Ⅵ. 지정문화재 등에 대한 상속세의 징수유예 ·····································································593
  제4절 결정과 경정 ·······································································································595
  Ⅰ. 결정 ····························································································································595
  Ⅱ. 경정 등의 청구 특례 ·······································································································597
  제4장 상속, 증여재산의 평가 598
  제1절 재산평가의 기본원칙 ··························································································598
  Ⅰ. 시가평가 ······················································································································598
  Ⅱ. 보충적평가 ···················································································································600
  제2절 보충적 평가 방법 ·······························································································601
  Ⅰ. 개요 ·····························································································································601
  Ⅱ. 부동산 등의 평가 ············································································································602
  Ⅲ. 부동산 권리등에 대한 평가 ····························································································603
  Ⅳ. 유가증권 등의 평가 ········································································································606
  Ⅴ. 무체재산권의 평가 ···········································································································617
  Ⅵ. 그 밖의 조건부 권리 등의 평가 ·····················································································618
  Ⅶ. 신탁의 이익을 받을 권리의 평가 ···················································································618
  Ⅷ. 정기금을 받을 권리의 평가 ····························································································619
  Ⅸ. 저당권 등이 설정된 재산 평가의 특례 ··········································································620
  Ⅹ. 국외재산에 대한 평가 ·····································································································621
  
  제6편 지방세법
  제1장 총 칙 625
  제1절 지방세 의의 ········································································································625
  제2절 지방세 기본법 ····································································································625
  Ⅰ. 목적 ···························································································································625
  Ⅱ. 지방세의 세율 ·················································································································626
  Ⅲ. 납세의무 성립 및 확정 ···································································································627
  Ⅳ. 징수절차 ·······················································································································627
  Ⅴ. 수정신고, 경정청구, 기한 후 신고 ················································································628
  Ⅵ. 가산세 ·························································································································630
  Ⅶ. 지방세 권리구제제도 ·······································································································632
  Ⅷ. 고액·상습체납자의 명단공개 ··························································································633
  제2장 취득세 634
  제1절 취득의 개념 ········································································································634
  Ⅰ. 의의 ····························································································································634
  Ⅱ. 취득의 요건 ··················································································································634
  Ⅲ. 취득의 유형 ··················································································································635
  Ⅳ. 중과기준세율 및 연부의 개념 ························································································636
  제2절 과세대상 ············································································································637
  Ⅰ. 본래적 의미의 과세대상 ·································································································637
  Ⅱ. 의제하는 과세대상 ··········································································································639
  제3절 납세의무자 ········································································································640
  Ⅰ. 본래적 납세의무자 ··········································································································640
  Ⅱ. 의제납세의무자 ·············································································································640
  Ⅲ. 과점주주 ······················································································································643
  Ⅳ. 비과세 ·························································································································645
  제4절 과세표준 ············································································································647
  Ⅰ. 과세표준 산정방법 ··········································································································647
  Ⅱ. 토지등의 일괄취득시 안분방법 ·······················································································654
  제6절 세 율 ·················································································································656
  Ⅰ. 세율기본구조 ················································································································656
  Ⅱ. 표준세율 ······················································································································657
  Ⅲ. 중과세율 ······················································································································660
  Ⅳ. 세율특례 ······················································································································666
  Ⅴ. 세율적용의 특례 ··············································································································668
  제7절 신고 및 납부 ······································································································670
  Ⅰ. 취득시기 ······················································································································670
  Ⅱ. 징수방법 ······················································································································674
  Ⅲ. 신고 및 납부 ·················································································································674
  Ⅳ. 부족세액의 추징 및 가산세 ····························································································675
  Ⅴ. 납세지 ·························································································································677
  제3장 등록면허세 678
  제1절 통 칙 ··················································································································678
  Ⅰ. 정의 ···························································································································678
  Ⅱ. 납세의무자 ··················································································································678
  Ⅲ. 납세지 ························································································································679
  Ⅳ. 비과세 ························································································································680
  제2절 등록에 대한 등록면허세 ·····················································································681
  Ⅰ. 납세의무자 ··················································································································681
  Ⅱ. 세율 ···························································································································681
  Ⅲ. 신고 및 납부 ···············································································································687
  Ⅳ. 특별징수 ·····················································································································688
  Ⅴ. 부족세액의 추징 및 가산세 ····························································································689
  Ⅵ. 등록자료의 통보 ··············································································································689
  제3절 면허에 대한 등록면허세 ·····················································································690
  Ⅰ. 세율 ···························································································································690
  Ⅱ. 신고납부 ·····················································································································690
  제4장 재산세 692
  제1절 의 의 ··················································································································692
  제2절 과세대상 ············································································································693
  Ⅰ. 과세대상 ·····················································································································693
  Ⅱ. 과세대상의 구분 ··············································································································693
  제3절 납세의무자 및 납세지, 비과세 ············································································697
  Ⅰ. 납세의무자 ··················································································································697
  Ⅱ. 납세지 ························································································································698
  Ⅲ. 비과세 ························································································································699
  제4절 과세표준 및 세율 ·······························································································700
  Ⅰ. 과세표준 ·····················································································································700
  Ⅱ. 세율 ···························································································································700
  제5절 징수 납부 ···········································································································704
  Ⅰ. 과세기준일 ··················································································································704
  Ⅱ. 납기 ···························································································································704
  Ⅲ. 징수방법등 ··················································································································704
  Ⅳ. 물납 ···························································································································705
  Ⅴ. 분할납부 ·····················································································································706
  Ⅵ. 소액징수면제 ···············································································································707
  Ⅶ. 신고의무 ·····················································································································707
  Ⅷ. 재산세 과세대장의 비치 등 ····························································································708
  Ⅸ. 세 부담의 상한 ············································································································708
  제5장 그 밖의 보통세 709
  제1절 레저세 ················································································································709
  Ⅰ. 과세대상 ·····················································································································709
  Ⅱ. 납세의무자 ··················································································································709
  Ⅲ. 과세표준 및 세율 ············································································································709
  Ⅳ. 신고 및 납부 ················································································································709
  제2절 담배소비세 ·········································································································710
  Ⅰ. 납세의무자(지법 49), 납세지(지법 50), 납세절차(지법 60) ········································710
  Ⅱ. 과세표준과 세율 ··············································································································710
  제3절 지방소비세 ··········································································································711
  제4절 주민세 ················································································································713
  Ⅰ. 통칙 ····························································································································713
  Ⅱ. 균등분 주민세 ···············································································································715
  Ⅲ. 재산분 주민세 ···············································································································716
  Ⅳ. 종업원분 주민세 ··············································································································718
  제5절 지방소득세 ·········································································································720
  Ⅰ. 개요 ·····························································································································720
  Ⅱ. 과세요건 ······················································································································720
  Ⅲ. 거주자의 종합소득·퇴직소득에 대한 지방소득세 ···························································721
  Ⅳ. 거주자의 양도소득에 대한 지방소득세 ··········································································725
  Ⅴ. 비거주자의 소득에 대한 지방소득세 ··············································································727
  Ⅵ. 개인 지방소득에 대한 특별징수 ·····················································································728
  Ⅶ. 내국법인의 각 사업연도의 소득에 대한 지방소득세 ···················································731
  제6절 자동차세 ············································································································734
  Ⅰ. 자동차 소유에 대한 자동차세 ························································································734
  Ⅱ. 자동차 주행에 대한 자동차세 ························································································738
  제7절 지역자원시설세 ··································································································740
  Ⅰ. 통칙 ····························································································································740
  Ⅱ. 과세표준과 세율 ··············································································································742
  제8절 지방교육세 ·········································································································744
  Ⅰ. 목적 ····························································································································744
  Ⅱ. 납세의무자 ···················································································································744
  Ⅲ. 과세표준과 세율 ··············································································································745
  Ⅳ. 신고 및 납부와 부과·징수 ······························································································746
  Ⅴ. 부족세액의 추징 및 가산세 ····························································································746
  Ⅵ. 환급 ·····························································································································746
  
  제7편 종합부동산세법
  제1장 총 칙 749
  Ⅰ. 목적 ····························································································································749
  Ⅱ. 정의 ····························································································································749
  Ⅲ. 과세기준일 ···················································································································750
  Ⅳ. 납세지 ·························································································································750
  Ⅴ. 과세구분 및 세액 ············································································································750
  Ⅵ. 비과세 등 ·····················································································································751
  제2장 주택에 대한 과세 752
  Ⅰ. 납세의무자 ····················································································································752
  Ⅱ. 과세표준 ······················································································································752
  Ⅲ. 세율 및 세액 ················································································································753
  Ⅳ. 세부담의 상한 ················································································································755
  제3장 토지에 대한 과세 757
  Ⅰ. 과세방법 ·······················································································································757
  Ⅱ. 납세의무자 ···················································································································757
  Ⅲ. 과세표준 ······················································································································757
  Ⅳ. 세율 및 세액 ················································································································758
  Ⅴ. 세부담의 상한 ···············································································································759
  제4장 납세절차 760
  Ⅰ. 부과·징수 등 ···················································································································760
  Ⅱ. 결정과 경정 ··················································································································761
  Ⅲ. 분납 ·····························································································································761

기본정보

ISBN	9791163485506
발행(출시)일자	2023년 02월 28일
쪽수	789쪽
크기	190 * 261 * 32 mm / 1469 g
총권수	1권