2024 줍줍세법 줍줍스터디 : 초성 채우기와 빈칸 채우기로 합격하는 9 7급 세무직 공무원 시험대비
김윤경 세법(고시동네)1
ㅣ 김윤경
ㅣ
고시동네
제휴몰 주문 시 고객보상, 일부 이벤트 참여 및 증정품 증정, 하루/당일 배송에서 제외되므로 참고 바랍니다.
수험생활의 경험자로서 본 저자의 비결을 공유하자면 공부를 잘 할 수 있는 방법은 재미있고 능동적인 공부를 하는것이라고 생각합니다.
공부가 재미있는 순간은 하루에 단 몇 초면 충분합니다. 그 몇 초로 하루를 기분 좋게 보낼 수 있습니다.
능동적으로 공부하면 재미있고 효율성이 높아집니다. 능동적으로 공부할 수 있는 방법의 하나가 스터디입니다.
세법 스터디로 보통 ox교재를 사용합니다. 그런데 개인적으로 ox는 가장 좋은 방법일 수 없다고 생각합니다.
ox를 통해 공부할 때는 ‘이게 함정이군, 이걸 주의해야겠군’ 꽤 도움이 되는 것처럼 느껴지지만 막상 객관식 문제를
풀거나 시험장에서 시험문제를 볼 때는 ‘ox문제집에서 본 문장인데 내가 이걸 “o”라고 했는지 “x”라고 했는지, 그래
서 맞았는지 틀렸는지’ 이런 고민을 하게 됩니다. 시험장에서 우리의 뇌는 봤던 문장은 기억합니다.
하지만 그 문장이 맞는 문장이었는지 틀린 문장이었는지를 확신하지는 못합니다.
따라서, 공부는 옳은 문장만 보는 것이 좋습니다. 그래서 평소 보던 문장과 다른 문장인데 하면서 답을 찾는 것입니
다. 이런 저자의 생각을 반영하여 수험생들에게 세법 공부의 애로사항과 효과적인 공부방법을 공유하면서 그 해결책
으로 본 교재를 출간하게 되었습니다.
본 도서의 특징은 다음과 같습니다.
1. 본 도서는 줍줍세법(오른쪽 페이지)과 줍줍스터디(왼쪽 페이지) 형식으로 구성하였습니다.
2. 줍줍세법(오른쪽 페이지)은 7급 및 9급 세법에 출제되었던 기출지문을 주제별로 옳은 문장으로 정리하여 수록하
하였고, 해당 주제를 이해하기에 필요한 필수문장들을 첨가하여 수험생들이 전체적인 내용을 쉽게 이해할 수 있도
록 하였고, 기출 문장은 형광펜 표시로 구분하여 수험생들이 한 눈에 알아보기 쉽도록 하였습니다.
3. 줍줍스터디(왼쪽 페이지)는 줍줍세법과 동일한 해당 문장의 초성 채우기와 빈칸 채우기 형태로 구성하여 수험생
들이 기출 문장들을 공부하며 개별적 또는 집단으로 모여 스터디 형식의 학습으로도 활용할 수 있도록 하였습니
다.
▶ 동영상 강의 : www.eduwill.net
CHAPTER 1 부가가치세
01. 납세의무자(사업자) ········································· 2
02. 신탁 관련 납세의무자와 보충적 납세의무 ····································· 4
03. 과세대상과 과세기간 ····································· 6
04. 납세지(사업장)와 과세관할 ····································· 8
05. 사업자등록, 사업자단위과세, 주사업장총괄납부 ····································· 10
06. 재화의 공급(실질공급) ····································· 14
07. 재화의 공급(간주공급) ····································· 16
08. 재화의 공급으로 보지 않는 거래 ····································· 18
09. 용역의 공급 ······································· 20
10. 위탁매매 또는 대리인에 의한 매매 ········································ 20
11. 재화의 수입 ······································· 22
12. 부수재화 또는 부수용역 ······································· 22
13. 재화의 공급시기 ······································ 24
14. 용역의 공급시기 ······································ 26
15... . 재화의 수입시기 ······································ 28
16. 공급장소 ············································ 28
17. 영세율 ···································· 30
18. 면세 ······································· 34
19. 면세포기 ············································ 36
20. 과세표준의 계산 ······································ 36
21. 과세표준계산의 특례 ······································· 42
22. 대손세액공제 ····································· 44
23. 세금계산서 발급 ······································ 46
24. 전자세금계산서, 수정세금계산서, 매입자발행세금계산서 ···································· 52
25. 영수증 ···································· 56
26. 매입세액공제 ····································· 58
27. 공제하지 않는 매입세액 ······································· 62
28. 공통매입세액 ····································· 64
29. 의제매입세액공제 ····································· 64
30. 면세사업 등을 위한 감가상각 자산의 과세사업 전환시 매입세액공제 특례 ·········· 66
31. 재고매입세액과 재고납부세액 ··········································· 66
32. 세액공제 ············································ 68
33. 예정 및 확정 신고ㆍ납부 ····································· 68
34. 재화 수입에 대한 신고ㆍ납부 ·········································· 70
35. 대리납부 ············································ 70
36. 국외사업자의 용역 등 공급에 관한 특례 ········································ 72
37. 전자적 용역을 공급하는 국외사업자의 용역 공급과 사업자등록에 관한 특례 ········· 72
38. 결정 및 경정 ····································· 76
39. 징수와 환급 ······································· 76
40. 가산세 ···································· 78
41. 간이과세자 ········································· 80
42. 보칙 ······································· 86
CHAPTER 2 법인세
01. 납세의무자와 과세소득의 범위 ········································· 92
02. 신탁소득 ············································ 96
03. 사업연도 ············································ 98
04. 납세지 ·············································· 102
05. 익금의 범위 ····································· 104
06. 의제배당 ·········································· 106
07. 익금불산입 ······································· 108
08. 손금의 범위 ····································· 112
09. 대손금의 손금불산입 ······································ 114
10. 자본거래 등으로 인한 손비의 손금불산입 ····································· 118
11. 세금과 공과금의 손금불산입 ··········································· 118
12. 징벌적 목적의 손해배상 등에 대한 손금불산입 ······································· 118
13. 자산의 평가손실의 손금불산입 ······································· 120
14. 감가상각비의 손금불산입 ····································· 120
15. 상여금 등 손금불산입 ········································· 128
16. 기부금의 손금불산입 ······································ 130
17. 접대비의 손금불산입(2024.1.1.부터 ‘기업업무추진비’) ····································· 132
18. 업무와 관련 없는 비용의 손금불산입 ········································ 134
19. 공동경비의 손금불산입 ······································· 134
20. 업무용승용차 관련비용의 손금불산입 ········································ 136
21. 지급이자 손금불산입 ······································ 136
22. 준비금과 충당금 ········································· 140
23. 대손충당금의 손금산입 ······································· 142
24. 손익의 귀속사업연도 ······································ 144
25. 자산의 취득가액 ········································· 150
26. 자산ㆍ부채의 평가 ······································ 150
27. 부당행위계산부인 ········································ 156
28. 결산조정과 신고조정 ······································ 160
29. 세무조정 ·········································· 162
30. 소득처분 ·········································· 164
31. 과세표준 ·········································· 168
32. 세액의 계산 ····································· 172
33. 신고와 납부 ····································· 176
34. 결정ㆍ경정 및 징수ㆍ환급 ············································· 182
35. 원천징수와 소득금액변동통지 ········································· 184
36. 법인과세 신탁재산의 각 사업연도의 소득에 대한 법인세 과세특례 ····················· 186
37. 연결납세방식 ········································· 188
38. 청산소득에 대한 법인세 ····································· 192
39. 외국법인의 각 사업연도의 소득에 대한 법인세 ······································· 194
40. 합병 및 분할 ········································· 196
CHAPTER 3 소득세
01. 납세의무의 범위 ········································· 204
02. 신탁재산 귀속 소득에 대한 납세의무의 범위 ······································ 210
03. 과세기간 ·········································· 210
04. 납세지 ·············································· 212
05. 이자소득 ·········································· 214
06. 배당소득 ·········································· 218
07. 사업소득 ·········································· 222
08. 근로소득 ·········································· 232
09. 연금소득 ·········································· 238
10. 기타소득 ·········································· 240
11. 부당행위계산부인 ········································ 248
12. 소득금액 계산의 특례 ········································· 250
13. 결손금과 이월결손금 ······································ 254
14. 종합소득금액 ········································· 256
15. 종합소득공제 ········································· 256
16. 종합소득 과세표준의 계산 ·············································· 260
17. 세액계산의 특례 ········································· 260
18. 세액공제 ·········································· 262
19. 중간예납 ·········································· 268
20. 부동산매매업자의 토지 등 매매차익 예정신고와 납부 ····································· 268
21. 확정신고와 납부 ········································· 270
22. 사업장 현황신고와 확인 ····································· 272
23. 결정ㆍ경정 ······································· 272
24. 세액의 징수와 환급 ······································· 274
25. 퇴직소득 ·········································· 276
26. 양도로 보는 것과 양도로 보지 않는 것 ········································ 278
27. 양도소득에 대한 비과세 및 감면 ·········································· 278
28. 양도소득의 범위 ········································· 282
29. 양도차익의 산정 ········································· 284
30. 장기보유특별공제 ········································ 286
31. 양도 또는 취득의 시기 ······································· 288
32. 이월과세 ·········································· 288
33. 양도소득금액의 부당행위계산 ········································· 290
34. 양도차손의 통산 ········································· 292
35. 양도소득 기본공제 ······································ 292
36. 양도소득에 대한 세액의 계산 ········································· 292
37. 양도소득과세표준의 예정신고와 납부 ········································ 294
38. 양도소득과세표준의 확정신고와 납부 ········································ 294
39. 미등기양도자산 ······································ 294
40. 국외자산 양도에 대한 양도소득세 ········································ 294
41. 거주자의 출국 시 국내 주식 등에 대한 과세 특례 ·········································· 296
42. 비거주자의 납세의무 ······································ 298
43. 원천징수 ·········································· 302
44. 납세조합의 원천징수 ······································ 308
45. 원천징수의 특례 ········································· 308
46. 보칙 ····································· 312
CHAPTER 4 국세기본법
01. 조세법률주의 ········································· 316
02. 조세평등주의 ········································· 318
03. 국세기본법 총칙(목적, 용어의 정의, 세법 등과의 관계) ···································· 318
04. 기간과 기한(기간, 기한, 우편신고 및 전자신고, 기한연장) ······························ 320
05. 서류의 송달(송달받을 자, 송달장소, 송달의 방법, 송달의 효력 발생) ··············· 324
06. 법인으로 보는 단체 등 ······································· 330
07. 국세부과의 원칙(실질과세, 신의성실, 근거과세, 조세감면 사후관리) ·················· 332
08. 세법적용의 원칙(세법 해석의 기준, 소급과세금지, 재량의 한계, 기업회계 존중) ···· 336
09. 납세의무의 성립(성립시기) ·············································· 340
10. 납세의무의 확정(확정의 방법, 수정신고의 효력, 경정 등의 효력) ·················· 342
11. 납부의무의 소멸(제척기간, 소멸시효) ········································ 344
12. 납세의무의 승계(합병으로 인한 승계, 상속으로 인한 승계) ····························· 354
13. 연대납세의무(공유물ㆍ공동사업, 법인의 분할) ····································· 356
14. 제2차 납세의무(청산인, 출자자, 법인, 사업양수인) ·········································· 358
15. 양도담보권자의 물적납세의무 ········································· 364
16. 국세의 우선(법정기일, 국세우선의 예외, 징수순위, 사해행위) ····················· 368
17. 과세관할 ·········································· 374
18. 수정신고 ·········································· 374
19. 경정청구 ·········································· 376
20. 기한후신고 ······································· 380
21. 가산세 ·············································· 382
22. 가산세 감면 ····································· 386
23. 국세환급금과 국세환급가산금 ········································· 392
24. 조세구제제도 일반 ······································ 400
25. 이의신청 ·········································· 404
26. 국세청 심사청구 ········································· 406
27. 조세심판원 심판청구 ······································ 406
28. 과세전적부심사 ······································ 414
29. 납세자 권리(납세자권리헌장, 성실성 추정, 납세자 권리보호) ·························· 418
30. 세무조사(조사대상자 선정, 조사기간, 세무조사 범위확대의 제한, 통합조사의 원칙) ···· 420
31. 보칙(납세관리인, 포상금, 명단공개 등) ······································ 438
CHAPTER 5 국세징수법
01. 총칙(목적, 정의, 징수의 순위, 다른 법률과의 관계) ········································· 444
02. 신고납부 ·········································· 446
03. 납부고지 ·········································· 446
04. 독촉 ····································· 450
05. 납부의 방법 ····································· 450
06. 납부기한등의 연장 등 ········································· 450
07. 납세담보 ·········································· 458
08. 강제징수 통칙 ········································ 462
09. 압류 ····································· 468
10. 압류금지 등 ····································· 472
11. 압류의 효력 ····································· 476
12. 부동산 등의 압류 ······································· 478
13. 동산과 유가증권의 압류 ····································· 478
14. 채권의 압류 ····································· 480
15. 그 밖의 재산권의 압류 ······································· 482
16. 압류의 해제 ····································· 484
17. 교부청구 ·········································· 486
18. 참가압류 ·········································· 486
19. 압류재산의 매각 통칙 ········································· 488
20. 공매의 준비 ····································· 492
21. 공매의 실시 ····································· 498
22. 매수대금의 납부와 권리의 이전 ····································· 502
23. 청산 ····································· 504
24. 공매등의 대행 등 ······································· 506
25. 압류ㆍ매각의 유예 ······································ 506
26. 납세증명서 ······································· 508
27. 미납국세 등의 열람 ······································· 512
28. 체납자료의 제공 ········································· 514
29. 재산조회 및 강제징수를 위한 지급명세서 등의 사용 ······································· 514
30. 사업에 관한 허가등의 제한 ············································ 516
31. 출국금지 ·········································· 518
32. 고액ㆍ상습체납자의 명단 공개 ······································· 520
33. 고액ㆍ상습체납자의 감치 ···································· 522
CHAPTER 6 상속 및 증여세법
01. 상속세 총칙 ····································· 526
02. 총상속재산가액 ······································ 528
03. 비과세 및 과세가액 불산입액 ········································· 532
04. 공과금ㆍ장례비용ㆍ채무 공제액 ····································· 534
05. 과세가액에 합산하는 사망 전 증여재산 ········································ 536
06. 상속공제 ·········································· 536
07. 세율 ····································· 544
08. 세액공제 ·········································· 546
09. 상속재산의 평가 ········································· 548
10. 상속세 신고납부기한 ······································ 550
11. 상속세 납부 ····································· 550
12. 증여세 총칙 ····································· 554
13. 증여일 ·············································· 558
14. 증여재산가액 ········································· 558
15. 비과세 및 과세가액불산입액 ··········································· 560
16. 증여세 과세가액 ········································· 562
17. 증여재산공제 등 ········································· 564
18. 세율 ····································· 564
19. 세액공제 등 ····································· 566
20. 증여 추정 ········································ 566
21. 증여 의제 ········································ 570
22. 부담부증여 ······································· 574
23. 증여재산의 평가 ········································· 576
24. 증여세 신고납부기한 ······································ 576
25. 증여세 납부 ····································· 578
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