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2022 지방세 이론과 실무
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| Publication Date | 2022/02/16 |
| Pages/Weight/Size | 188*257*80mm |
| ISBN | 9791163060529 |
Contents
PART 01 서 설
Chapter 01 지방세의 의의
1. 조세의 개념 ·········································3
2. 지방세의 개념 ·····································4
3. 협의의 지방세와 광의의 지방세 ···········7
4. 지방자치와 지방세 ·····························10
Chapter 02 지방세의 분류
Ⅰ. 지방자치단체별 분류························ 12
1. 개 요 ·················································12
2. 세목별 통폐합 내용 ···························13
Ⅱ. 강학상의 지방세······························· 16
1. 개 요 ·················································16
2. 강학상의 지방세 ································16
Chapter 03 지방세관계법의 법원
Ⅰ. 개 요················································ 24
Ⅱ. 지방세관계법의 법원의 태양············ 26
1. 성문법원 ············································26
2. 불문법원 ············································30
Ⅲ. 지방세 관련법의 적용범위················ 37
1. 지역적 범위 ·······································37
2. 인적 범위 ··········································37
3. 시간적 범위 ·······································37
Chapter 04 지방세법의 기본원칙
Ⅰ. 지방세 법률주의와 조례주의············ 41
1. 개 요 ·················································41
2. 지방세 법률주의와 지방세조례주의 ·····42
3. 과세자주권의 개념과 내용 ··················44
4. 형식적 지방세 법률주의 ·····················47
5. 실질적 지방세 법률주의 ·····················50
Ⅱ. 지방세평등주의································· 53
1. 조세평등 ············································53
2. 실질과세원칙 ·····································53
3. 납세의무의 확장 ································61
4. 지방세 감면과 조세평등 ·····················62
Ⅲ. 지방세의 기본원칙···························· 63
1. 조세의 원칙 ·······································63
2. 지방세의 특별원칙 ·····························64
Chapter 05 지방세법 용어 정의
Ⅰ. 개 요················································ 71
Ⅱ. 용어 정의········································· 72
1. 지방자치단체 등 ································72
2. 납세자 등 ··········································74
3. 징수방법 ············································75
4. 지방세 등 ··········································78
5. 세율과 과세표준 ································91
6. 납세고지서 등 ····································96
PART 02 지방세 부과관계법
Chapter 01 취득세
Ⅰ. 개 요·············································· 101
Ⅱ. 납세의무자······································ 103
1. 취득의 개념 ·····································103
2. 지방세법상 취득유형 ························114
3. 간주취득에 의한 납세의무자 ·············140
4. 대위등기시 납세의무자 ·····················177
Ⅲ. 과세주체와 과세행정청··················· 179
1. 취득세 과세주체 ·······························179
2. 과세행정청과 납세지 ························179
Ⅳ. 과세대상········································· 183
1. 토 지 ···············································183
2. 골프장 ·············································184
3. 건축물 ·············································190
4. 별 장 ···············································194
5. 고급주택 ··········································197
6. 고급오락장 ·······································205
7. 본점 및 주사무소 ·····························215
8. 공장사업용 과세대상 ························224
9. 독립시설물과 부수시설물 ··················236
10. 차 량 ·············································257
11. 기계장비 ········································259
12. 입 목 ·············································262
13. 항공기 ···········································266
14. 선 박 ·············································266
15. 고급선박 ········································270
16. 광업권 ···········································271
17. 어업권 및 양식어업권 ····················271
18. 회원권 ···········································272
19. 조합주택 건축과 관련된 지방세 ······276
Ⅴ. 과세표준········································· 303
1. 개 요 ···············································303
2. 취득 당시 가액에 대한 논의 ············305
3. 무상취득시의 과세표준 ·····················307
4. 유상취득시의 과세표준 ·····················313
5. 부당행위계산 부인 ···························322
6. 신축건축물의 과세표준액 ··················325
7. 간주취득에 대한 과세표준액 ·············343
8. 사실상 취득가격의 범위 ···················346
9. 수개의 과세대상 일괄취득 ················368
Ⅵ. 시가표준액······································ 372
1. 토지 시가표준액 ·······························372
2. 주택 시가표준액 ·······························382
3. 오피스텔 시가표준액 ························383
4. 비주거용 건축물 시가표준액 ·············384
5. 독립시설물 및 부수시설물 ················411
6. 선박 시가표준액 ·······························412
7. 차량 및 기계장비 시가표준액 ···········416
8. 항공기 시가표준액 ···························420
9. 입목 시가표준액 ·······························422
10. 회원권 시가표준액 ·························423
11. 광업권 시가표준액 ·························424
12. 어업권 및 양식업권 시가표준액 ······427
13. 건축물 외 기타물건 시가표준액 결정절차 429
Ⅶ. 세율········································· 430
1. 개 요 ···············································430
2. 일반 취득세 세율 ·····························431
3. 세율의 특례 ·····································464
4. 중과분 취득세 세율 ··························484
5. 대도시 내 법인 신설·전입 중과세 ··485
6. 세율 적용방법 ··································530
Ⅷ. 취득세 납세의무의 성립·················· 538
1. 납세의무 성립의 의미 ······················538
2. 납세의무 성립시기 ···························538
Ⅸ. 취득세 납세의무의 확정·················· 562
1. 신고납부 ··········································562
2. 수정신고와 기한후신고 ·····················567
3. 중과세 세액 납부방법 ······················569
4. 비과세ㆍ감면 배제시 납부방법 ·········572
5. 보통징수 ··········································572
Ⅹ. 취득세의 비과세····························· 580
1. 개 요 ···············································580
2. 국가 등에 대한 비과세 ·····················580
3. 임시사용 건축물 등 ··························586
4. 신탁취득 비과세 ·······························587
5. 멸실된 상속차량 비과세···················588
Chapter 02 등록분 등록면허세
Ⅰ. 개 요·············································· 590
Ⅱ. 납세의무자······································ 592
Ⅲ. 과세주체와 과세행정청··················· 595
1. 과세주체 ··········································595
2. 과세행정청 ·······································595
Ⅳ. 과세물건········································· 598
Ⅴ. 과세표준········································· 599
1. 부동산 가액 ·····································599
2. 부동산 물권 ·····································600
Ⅵ. 세 율·············································· 608
1. 부동산등기 세율 ·······························608
2. 선박ㆍ자동차ㆍ건설기계 등 ··············612
3. 법인등기 세율 ··································616
4. 과밀억제권역 내 법인등기 중과세 ····625
5. 기타 권리의 등록에 대한 세율 ·········637
6. 세율 적용방법 ··································639
Ⅶ. 납세의무의 성립····························· 642
1. 일반과세 ··········································642
2. 중과세 및 비과세ㆍ감면 배제 ···········642
3. 신설법인의 등록면허세 ·····················643
Ⅷ. 납세의무의 확정····························· 644
1. 신고납부 ··········································644
2. 등록면허세 미납부통지 및 자료협조 ·647
3. 중과세 및 감면세액 납부방법 ···········647
4. 보통징수 ··········································648
5. 등록면허세 특별징수 ························650
Ⅸ. 등록분 등록면허세의 비과세··········· 651
1. 국가 등에 대한 비과세 ·····················651
2. 등기사항 직권변경에 대한 비과세 ····652
Chapter 03 면허분 등록면허세
Ⅰ. 개 요·············································· 653
Ⅱ. 납세의무자······································ 653
Ⅲ. 과세주체와 과세행정청··················· 654
1. 과세주체 ··········································654
2. 과세행정청 ·······································654
Ⅳ. 과세대상········································· 656
1. 과세물건과 과세대상 ························656
2. 면허의 종류 ·····································656
3. 1회 부과 면허 및 품목면허 ··············656
4. 과세대상 종류 ··································658
Ⅴ. 과세표준 및 세율···························· 663
Ⅵ. 납세의무의 성립····························· 664
Ⅶ. 납세의무의 확정····························· 665
1. 보통징수 ··········································665
2. 신고납부 ··········································665
3. 등록면허세 납부확인 ························666
4. 미사용 등록면허세 환부 ···················666
5. 면허자료 통보 ··································667
6. 면허취소 ··········································667
Ⅷ. 면허분 등록면허세의 비과세··········· 668
1. 국가 등에 대한 비과세 ·····················668
2. 기타 비과세 ·····································668
Chapter 04 재산세
Ⅰ. 개 요·············································· 670
1. 재산세제의 변천 ·······························670
2. 종합토지세의 도입과 폐지 ················671
3. 공동재산세 ·······································673
Ⅱ. 납세의무자······································ 674
1. 사실상 소유자 ··································674
2. 연부계약 ··········································679
3. 신탁재산 ··········································682
4. 상속재산 ··········································685
5. 체비지ㆍ보류지 ································685
6. 종교단체·향교 과세특례 ·················686
Ⅲ. 과세주체와 과세행정청··················· 692
1. 과세주체 ··········································692
2. 과세행정청 ·······································692
Ⅳ. 과세대상········································· 694
1. 현황과세 ··········································694
2. 건축물 ·············································694
3. 공 장 ···············································708
4. 골프장용 건축물 ·······························713
5. 항공기 ·············································714
6. 선 박 ···············································715
Ⅴ. 토지 과세대상································· 717
1. 개 요 ···············································717
2. 별도합산대상 토지 ···························718
3. 분리과세대상 토지 ···························735
4. 종합합산대상 토지 ···························767
Ⅵ. 과세표준········································· 770
1. 개 요 ···············································770
2. 주택 및 건물 과세표준액 ·················771
3. 선박ㆍ항공기 과세표준액 ·················772
4. 토지 과세표준액 ·······························772
Ⅶ. 세율········································· 775
1. 개 요 ···············································775
2. 주택에 대한 세율 ·····························775
3. 비주거용 건축물에 대한 세율 ···········779
4. 선박 및 항공기 ································781
5. 토지에 대한 세율 ·····························781
6. 표준세율 ··········································783
7. 세부담의 상한 ··································783
Ⅷ. 재산세 도시지역분·························· 788
1. 개 요 ···············································788
2. 도시지역분 재산세 과세대상 ·············788
3. 부과징수 절차 ··································791
Ⅸ. 납세의무의 성립과 확정·················· 794
1. 재산세 납세의무의 성립 ···················794
2. 재산세 납세의무의 확정 ···················794
3. 재산세의 분납 ··································796
4. 재산세의 물납 ··································798
Ⅹ. 재산세의 비과세····························· 803
1. 개 요 ···············································803
2. 국가 등에 대한 비과세 ·····················803
3. 공공용 재산 비과세 ··························804
Chapter 05 레저세
Ⅰ. 개 요·············································· 808
Ⅱ. 납세의무자······································ 808
Ⅲ. 과세주체 및 과세행정청·················· 809
Ⅳ. 과세물건········································· 809
Ⅴ. 과세표준 및 세율···························· 810
Ⅵ. 레저세 납세의무의 성립·················· 810
Ⅶ. 레저세 납세의무의 확정·················· 811
1. 신고 및 납부 ···································811
2. 보통징수 ··········································812
3. 징수사무 보조 ··································813
Chapter 06 주민세
Ⅰ. 개 요·············································· 814
Ⅱ. 납세의무자······································ 815
1. 개인분 ·············································815
2. 사업소분 ··········································816
3. 법인사업자분 ····································818
4. 사업소분 제2차납세의무 ···················819
5. 종업원분 ········································820
Ⅲ. 과세주체 및 과세행정청·················· 822
1. 개인분 주민세 ··································822
2. 사업소분 주민세 ·······························822
3. 종업원분 주민세 ·······························823
Ⅳ. 과세대상········································· 824
1. 개인분 주민세 ··································824
2. 사업소분 주민세 ·······························824
3. 종업원분 주민세 ·······························826
Ⅴ. 과세표준 및 세율···························· 827
1. 개인분 주민세 ··································827
2. 사업소분 주민세 ·······························827
3. 사업소연면적분 세율 ······················828
4. 종업원분 주민세 ·······························829
Ⅵ. 주민세 납세의무의 성립·················· 833
1. 개인분 주민세 ··································833
2. 사업소분 주민세 ·······························833
3. 종업원분 주민세 ·····························833
Ⅶ. 주민세 납세의무의 확정·················· 834
1. 개인분 주민세 ··································834
2. 사업소분 주민세 ·······························835
3. 종업원분 주민세 ·······························836
Ⅷ. 주민세의 비과세····························· 838
Chapter 07 지방소득세
Ⅰ. 개 요·············································· 839
Ⅱ. 개인지방소득세······························· 841
1. 납세의무자 및 과세대상 ···················841
2. 과세주체 및 과세행정청 ···················842
3. 종합소득 및 퇴직소득 지방소득세 ····844
4. 금융투자소득에 대한 지방소득세 ······861
5. 거주자의 양도소득에 대한 지방소득세 865
6. 비거주자의 지방소득세 ·····················876
7. 개인지방소득세 특별징수 ··················878
8. 지방소득세 세액공제·감면 ··············881
Ⅲ. 법인지방소득세······························· 897
1. 내국법인의 각 사업연도 소득에 대한
지방소득세 ······································897
2. 토지등 양도소득에 대한 과세특례 ····926
3. 미환류소득에 대한 법인세 ················927
4. 비영리내국법인에 대한 과세특례 ······930
5. 내국법인의 연결사업연도 소득에 대한
지방소득세 ······································933
6. 내국법인의 청산소득에 대한 지방소득세 940
7. 외국법인의 각 사업연도 소득에 대한
지방소득세 ······································942
8. 신탁소득에 대한 법인지방소득세 ······945
9. 동업기업에 대한 지방소득세 ·············947
10. 소득세 및 법인세 과세자료 통보 ····950
Chapter 08 자동차세
Ⅰ. 개 요·············································· 953
Ⅱ. 소유분 자동차세····························· 955
1. 납세의무자 ·······································955
2. 과세주체 및 과세행정청 ···················958
3. 과세대상 ··········································959
4. 과세표준 및 세율 ·····························964
5. 자동차세 납세의무의 성립 ················972
6. 자동차세 납세의무의 확정 ················973
7. 소유분 자동차세의 비과세 ················980
8. 자동차세 납세보전제도 ·····················983
Ⅲ. 주행분 자동차세····························· 986
1. 개 요 ···············································986
2. 납세의무자 ·······································987
3. 과세주체와 과세행정청 ·····················987
4. 과세표준 및 세율 ·····························988
5. 납세의무 성립 및 확정 ·····················989
6. 비과세 등 ········································992
Chapter 09 지방소비세
Ⅰ. 개 요·············································· 993
Ⅱ. 납세의무자······································ 994
Ⅲ. 과세주체 및 과세행정청·················· 994
Ⅳ. 과세대상········································· 995
Ⅴ. 과세표준 및 세율···························· 995
Ⅵ. 납세의무의 성립과 확정·················· 996
1. 개 요 ···············································996
2. 특별징수 ··········································996
3. 안분기준 및 안분납입 ······················996
4. 환급금 등의 처리 ···························1002
Chapter 10 담배소비세
Ⅰ. 개 요············································· 1003
1. 개 요 ·············································1003
2. 용어의 정의 ···································1003
Ⅱ. 납세의무자···································· 1005
Ⅲ. 과세주체 및 과세행정청················ 1006
1. 과세주체 ········································1006
2. 과세행정청 ·····································1006
Ⅳ. 과세대상········································ 1008
Ⅴ. 과세표준과 세율···························· 1009
Ⅵ. 담배소비세 납세의무의 성립과 확정 1010
1. 개 요 ·············································1010
2. 신고납부 ········································1010
3. 보통징수 ········································1013
4. 세액의 공제 및 환급 ······················1013
Ⅶ. 담배소비세의 납세보전제도··········· 1015
1. 개업 및 폐업 ·································1015
2. 가산세 ···········································1015
3. 납세담보 ········································1017
4. 담배 반출신고 ································1018
5. 기장의무 ········································1019
Ⅷ. 담배소비세의 과세면제·················· 1020
1. 과세면제 ········································1020
2. 미납세 반출 ···································1020
Chapter 11 지역자원시설세
Ⅰ. 개 요············································· 1022
Ⅱ. 소방분 지역자원시설세·················· 1024
1. 납세의무자 ·····································1024
2. 과세주체 및 과세행정청 ·················1025
3. 과세대상 ········································1026
4. 과세표준 및 세율 ···························1027
5. 납세의무의 성립과 확정 ·················1032
6. 비과세 ···········································1033
Ⅲ. 특정자원분 지역자원시설세··········· 1036
1. 납세의무자 ·····································1036
2. 과세주체 및 과세행정청 ·················1036
3. 과세대상 ········································1037
4. 과세표준 및 세율 ···························1038
5. 납세의무의 성립 ·····························1039
6. 납세의무의 확정 ·····························1039
7. 비과세 ···········································1041
Ⅳ. 특정시설분 지역자원시설세··········· 1042
1. 납세의무자 ·····································1042
2. 과세주체 및 과세행정청 ·················1043
3. 과세대상 ········································1043
4. 과세표준 및 세율 ···························1044
5. 납세의무의 성립 ·····························1044
6. 납세의무의 확정 ·····························1045
7. 비과세 ···········································1045
Chapter 12 지방교육세
1. 개 요 ·············································1047
2. 납세의무자 ·····································1047
3. 과세주체 및 과세행정청 ·················1047
4. 과세표준과 세율 ·····························1048
5. 화물자동차 종류변경에 따른 지방교육세·······1051
6. 납세의무의 성립과 확정 ·················1052
7. 지방교육세의 불복 ·························1053
PART 03 과세면제 및 감면
Chapter 01 개 요
1. 감면의 개념 ···································1057
2. 지방세 감면요건 ·····························1059
3. 지방세 감면의 제한 ························1065
4. 용어의 정의 ···································1067
5. 지방의회 의결을 통한 감면 ············1070
6. 중복감면 및 사치성 재산 감면배제 ·1070
7. 감면시 세율 적용 ···························1072
8. 지방세 감면의 최저한 ····················1072
9. 신탁재산과 감면 ·····························1078
10. 지방세 중과세율 적용 배제 특례 ··1079
11. 사후관리 ······································1080
12. 이자상당액 가산 ···························1082
13. 감면신청과 감면자료 제출 ············1085
14. 감면과 농어촌특별세ㆍ지방교육세 ·1086
Chapter 02 지방세특례제한법에 의한 감면
Ⅰ. 농어업 지원을 위한 감면·············· 1088
1. 자경농민의 농지 등에 대한 감면 ····1088
2. 농지확대개발을 위한 감면 ··············1095
3. 영농자금 융자지원을 위한 감면 ······1097
4. 한국농어촌공사 감면 ······················1099
5. 농수산물유통시설 등에 대한 감면 ··1100
6. 자영어민 및 농어촌주택개량 감면 ··1104
7. 농업법인에 대한 감면 ····················1108
8. 어업법인에 대한 감면 ····················1111
9. 농업기계 등에 대한 감면 ···············1111
10. 농수산물공사 감면 ·······················1112
Ⅱ. 사회복지 지원을 위한 감면··········· 1116
1. 장애인 자동차 감면 ························1116
2. 한국장애인고용공단에 대한 감면 ····1120
3. 한센인 및 한센인정착농원 지원을 위한
감면 ··············································1121
4. 어린이집 및 유치원에 대한 감면 ····1122
5. 노인복지시설에 대한 감면 ··············1127
6. 아동복지시설에 대한 감면 ··············1131
7. 청소년단체 등에 대한 감면 ············1131
8. 사회복지법인 등에 대한 감면 ·········1132
9. 대한법률구조공단 및 소비자보호원 감면1134
10. 근로자복지를 위한 감면 ···············1136
11. 국가유공자 등에 대한 감면 ··········1138
12. 주택공급 등에 대한 감면 ·············1145
13. 생애최초 주택구입에 대한 감면 ····1167
14. 의료관련 기관 감면 ······················1169
15. 다자녀 가구 자동차 감면 ·············1182
16. 사회적 기업에 대한 감면 ·············1184
Ⅲ. 교육 및 과학기술 등에 대한 감면· 1185
1. 학교 등에 대한 감면 ······················1185
2. 학술단체 및 장학법인에 대한 감면 ·1196
3. 친환경지원을 위한 감면 ·················1207
Ⅳ. 문화 및 관광지원 등에 대한 감면· 1217
1. 종교단체에 대한 감면 ····················1217
2. 문화예술단체 등에 대한 감면 ·········1222
3. 관광단지 등에 대한 감면 ···············1226
4. 문화재에 대한 감면 ························1227
Ⅴ. 중소기업 등에 대한 감면·············· 1229
1. 신용보증지원을 위한 감면 ··············1229
2. 벤처기업지원에 대한 감면 ··············1229
3. 중소기업지원을 위한 감면 ··············1234
4. 광업지원을 위한 감면 ····················1239
5. 지식산업센터 등에 대한 감면 ·········1239
6. 중소기업 종합지원센터 감면 ···········1243
Ⅵ. 기업구조 및 재무구조조정에 대한감면 1244
1. 법인합병에 대한 감면 ····················1244
2. 국유재산 현물출자에 대한 감면 ······1249
3. 기업분할에 따른 취득 부동산 감면 ·1249
4. 법인 현물출자에 대한 감면 ············1254
5. 자산 교환취득에 대한 감면 ············1255
6. 중소기업 간의 통합에 대한 감면 ····1256
7. 정부투자기관의 조직변경에 대한 감면···1258
8. 현물출자에 의한 법인전환 ··············1259
9. 사업양도ㆍ양수에 의한 법인전환 ····1263
10. 창업중소기업에 대한 감면 ············1267
11. 창업벤처중소기업에 대한 감면 ······1277
12. 부실금융기관의 구조조정 감면 ······1280
13. 과점주주 취득세 면제 ··················1283
Ⅶ. 수송 및 교통에 대한 감면············ 1286
1. 철도시설에 대한 감면 ····················1286
2. 선박 및 항공기 감면 ······················1289
3. 자동차 소비촉진 등을 위한 감면 ····1292
4. 교통안전 및 운송지원을 위한 감면 ·1299
Ⅷ. 국토 및 지역개발에 대한 감면······ 1304
1. 토지수용 등으로 인한 대체취득 감면 1304
2. 도심개발사업 감면 ·························1322
3. 도시재개발사업에 대한 감면 ···········1324
4. 주택재개발사업에 대한 지방세 ········1348
5. 택지개발 및 개발촉진지구 감면 ······1378
6. 산업단지 개발 등에 대한 감면 ·······1379
7. 법인ㆍ공장ㆍ공공기관 지방이전 감면··1387
8. 개발제한구역 주택개량 감면 ···········1398
9. 사권제한토지 감면 ·························1398
10. 전통시장 재건축 감면 ··················1404
11. 기부채납용 부동산 감면 ···············1406
12. 기업도시 및 지역개발 사업구역 내
창업기업 감면 ·····························1407
13. 위기지역 내 중소기업 감면 ··········1410
14. 평택주한미군 한국인 근로자 감면 1411
15. 반환공여구역 등에 대한 감면 ·····1412
Ⅸ. 공공행정에 대한 감면··················· 1413
1. 한국법무보호복지공단 감면 ·············1413
2. 신용협동조합 감면 ·························1413
3. 새마을금고에 대한 감면 ·················1414
4. 새마을운동조직에 대한 감면 ···········1415
5. 정당에 대한 감면 ···························1415
6. 마을회에 대한 감면 ························1417
7. 재외 외교관 자녀 기숙사에 대한 감면··1418
8. 천재지변 등 대체취득에 대한 감면 ·1418
9. 도시개발공사 등 지방공사에 대한 감면
·····················································1420
10. 지방공단에 대한 감면 ··················1422
11. 지방자치단체 출연법인에 대한 감면··1423
12. 한국자유총연맹에 대한 감면·············1424
13. 전자송달에 대한 세액공제················1424
Chapter 03 지방자치단체의 조례에 의한 감면
Ⅰ. 개 요············································· 1426
1. 개 요 ·············································1426
2. 지방세 특례의 원칙 ························1426
Ⅱ. 조례 제정 등의 절차····················· 1429
1. 조례제정 사전절차 ·························1429
2. 조례안 확정 및 의회 의결 등 ·········1430
Ⅲ. 타법령과 중복시의 적용 범위······· 1432
1. 비과세와 감면의 중복 ····················1432
2. 감면규정에 의한 중복감면 ··············1432
Ⅳ. 감면조례의 내용···························· 1433
1. 감면조례의 목적 ·····························1433
2. 사회복지 및 지역문화 지원을 위한 감면
·····················································1433
3. 개별 지방자치단체의 감면 ··············1436
4. 감면신청 등 보칙규정 ····················1440
Chapter 04 외국인투자기업에 대한 감면
Ⅰ. 개 요············································· 1442
Ⅱ. 외국인 투자 감면내용··················· 1443
1. 정 의 ·············································1443
2. 대상사업 ········································1446
3. 감면제외 및 지역적 범위 ···············1451
4. 감면 세목 및 감면율 ······················1452
Ⅲ. 감면절차 및 사후관리··················· 1460
1. 감면신청 및 결정 ···························1460
2. 감면의 사후관리 ·····························1461
3. 조세추징사유의 통보 등 ·················1464
4. 중복감면 배제 ································1464
PART 04 지방세 징수관계법
Chapter 01 지방세 징수의 이론적 논의
1. 개 요 ·············································1469
2. 지방세 징수의 의의 ························1470
3. 징수요건론 ·····································1471
Chapter 02 지방세 징수의 위임
Ⅰ. 기초자치단체장 위임····················· 1473
1. 도세징수의 위임 ·····························1473
2. 징수교부금의 지급 ·························1474
3. 도세징수금액의 납입 ······················1474
Ⅱ. 타 지방자치단체장 징수위탁········· 1476
1. 징수위탁 ········································1476
2. 징수위탁의 절차 ·····························1476
Ⅲ. 지방세조합에의 징수위탁·············· 1478
1. 조합의 업무범위 ·····························1478
2. 지방세징수심의원회 ························1479
Ⅳ. 세관장에게의 압류위탁·················· 1480
1. 압류위탁 대상자 ·····························1480
2. 압류위탁절차 ··································1480
3. 위탁철회 ········································1480
Ⅴ. 지방세 징수금 납부의무의 면제 등 1481
1. 징수금 납부의무 면제 ····················1481
2. 지방세 관련 미지급금의 예탁 ·········1481
Chapter 03 납세의무의 성립과 확정
Ⅰ. 지방세 납세의무의 성립················ 1482
1. 세목별 지방세 납세의무성립 ···········1482
2. 지방세 납세의무성립시기의 예외 ····1485
Ⅱ. 납세의무의 확정···························· 1487
1. 신고납부 ········································1487
2. 보통징수 ········································1488
3. 자동확정 ········································1490
4. 전자신고와 전자납부 ······················1491
5. 세무공무원의 질문ㆍ검사권 ············1492
6. 과세자료 열람 및 자료제출요구 ······1492
Ⅲ. 수정신고와 경정청구····················· 1494
1. 수정신고제도 ··································1494
2. 경정청구제도 ··································1498
3. 기한후신고제도 ······························1505
Chapter 04 지방세 납부고지 및 수납
Ⅰ. 납부 및 납입의 고지····················· 1507
1. 고지방법 ········································1507
2. 고지시기 ········································1508
3. 도달주의 ········································1509
Ⅱ. 고지서의 송달······························· 1512
1. 서류송달의 방법 ·····························1512
2. 공시송달 ········································1519
3. 현행 고지서 송달방법의 개선 ·········1522
Ⅲ. 납부 및 수납방법·························· 1525
1. 지방세의 납부 ································1525
2. 지방세의 수납 ································1527
Ⅳ. 납기전징수···································· 1528
1. 납기전징수 사유 ·····························1528
2. 납기전징수 대상 ·····························1528
3. 납기전징수 절차 ·····························1529
Chapter 05 납세의무의 확장
Ⅰ. 납세의무의 승계···························· 1531
1. 법인합병으로 인한 납세의무승계 ····1531
2. 상속으로 인한 납세의무의 승계 ······1532
Ⅱ. 연대납세의무································· 1536
1. 공유물 등에 대한 연대납세의무 ······1536
2. 상속인과 과점주주의 연대납세의무 ·1536
3. 법인 분할ㆍ분할합병시 연대납세의무 1536
4. 연대납세의무 고지방법 ···················1537
Ⅲ. 제2차납세의무······························· 1541
1. 제도의 취지 ···································1541
2. 제2차납세의무제도의 기능 ··············1542
3. 제2차납세의무 성립과 확정 ············1543
4. 징수절차 ········································1548
5. 불 복 ·············································1551
6. 청산인 등의 제2차납세의무 ············1553
7. 출자자의 제2차납세의무 ·················1555
8. 사업양수인의 제2차납세의무 ···········1562
9. 법인의 제2차납세의무 ····················1565
10. 양도담보권자의 물적납세의무 ·······1568
11. 종중 명의신탁재산 물적납세의무 ··1569
Chapter 06 지방세 징수완화
Ⅰ. 징수유예········································ 1572
1. 개 요 ·············································1572
2. 징수유예 요건 ································1573
3. 징수유예 절차 ································1573
4. 징수유예의 효과 ·····························1578
5. 체납처분의 유예 ·····························1581
6. 송달불능으로 인한 징수유예 ···········1582
7. 채무자회생 및 파산에 관한 법률에 의한 징수유예 ································1583
8. 징수유예 및 체납처분유예의 취소 ··1584
Ⅱ. 기한의 연장··································· 1586
1. 개 요 ·············································1586
2. 기한연장의 요건 ·····························1586
3. 처리절차 ········································1588
4. 자동 기한연장 ································1590
5. 기한연장의 효과 ·····························1591
6. 개인지방소득세 체납액 징수특례 ····1592
7. 개인지방소득세 체납액 징수특례의 취소 1592
Chapter 07 직접 강제징수(체납처분)
Ⅰ. 납부독촉········································ 1593
1. 법적 효력 ······································1593
2. 독촉 기한 ······································1593
3. 독촉 생략 ······································1594
Ⅱ. 가산금 및 납부지연가산세············ 1595
1. 개 요 ·············································1595
2. 가산금 가산율 ································1595
3. 가산금 및 납부지연가산세 부징수 ··1601
Ⅲ. 재산압류········································ 1603
1. 개 요 ·············································1603
2. 압류의 요건 ···································1604
3. 압류절차 ········································1615
4. 동산과 유가증권의 압류 ·················1617
5. 채권의 압류 ···································1619
6. 부동산 등의 압류 ···························1622
7. 무체재산권 등의 압류 ····················1624
8. 압류의 해제 ···································1626
9. 재산압류의 효력 ·····························1628
10 등록면허세 및 수수료 면제 ···········1630
Ⅳ. 참가압류········································ 1636
1. 개 념 ·············································1636
2. 참가압류의 요건 및 절차 ···············1636
3. 참가압류의 효력 ·····························1637
4. 참가압류 해제 ································1638
Ⅴ. 교부청구········································ 1642
1. 개 념 ·············································1642
2. 교부청구의 요건 ·····························1642
3. 교부청구의 절차 ·····························1643
4. 파산선고에 의한 교부청구 ··············1646
5. 교부청구의 효과 ·····························1647
6. 교부청구의 해제 ·····························1648
Ⅵ. 압류재산 매각······························· 1650
1. 개 요 ·············································1650
2. 재산 매각의 요건 ···························1650
3. 압류재산의 공매 ·····························1652
4. 한국자산관리공사·지방세조합 공매대행 ·
·····················································1660
5. 전문매각기관의 매각대행 ················1664
6. 수의계약 ········································1665
7. 매각재산의 권리이전 ······················1666
Ⅶ. 환가금액의 청산···························· 1668
1. 개 념 ·············································1668
2. 배분금전의 범위 ·····························1668
3. 배분요구 ········································1668
4. 배분방법 ········································1670
5. 배분계산서의 작성 ·························1671
6. 잔여금의 처리 ································1672
7. 배분 후 과세처분의 부과취소 ·········1673
Ⅷ. 채무자의 회생절차 중의 체납정리· 1674
1. 회생절차개시신청과 지방세 ·············1674
2. 회생절차개시결정과 지방세 ·············1677
3. 조세채권의 신고와 징수유예 ···········1679
4. 공익채권의 범위 및 변제 ···············1681
5. 파산절차와 지방세 ·························1683
6. 회생절차 진행 중의 조치 ···············1686
7. 개인회생절차와 지방세 ···················1686
Ⅸ. 체납처분의 중지···························· 1690
1. 체납처분중지 사유 ·························1690
2. 체납처분중지 절차 ·························1690
3. 체납처분중지의 효과 ······················1690
Chapter 08 지방세 우선의 원칙
Ⅰ. 개 요············································· 1691
Ⅱ. 지방세의 우선······························· 1691
Ⅲ. 지방세 우선의 예외······················· 1693
1. 우선징수 예외 ································1693
2. 납세담보 있는 지방세의 우선 ·········1700
3. 우선징수 예외규정의 제문제 ···········1700
Ⅳ. 압류선착수로 인한 지방세의 우선· 1703
1. 압류선착수주의 ······························1703
2. 참가압류선착수주의 도입 필요 ········1704
Chapter 09 지방세 간접강제징수제도
Ⅰ. 납세관리인···································· 1710
1. 지방세 간접강제징수제도 ················1710
Ⅱ. 납세증명서의 제출 등··················· 1711
1. 개 요 ·············································1711
2. 발급절차 ········································1713
3. 공증행위로서 납세증명서 ················1714
4. 임차인의 미납지방세 열람 ··············1714
Ⅲ. 관허사업의 제한···························· 1717
1. 개 요 ·············································1717
2. 관허사업 제한의 예외 ····················1718
3. 관허사업 제한절차 ·························1718
4. 관허사업 제한의 한계 ····················1720
Ⅳ. 체납자료의 제공···························· 1724
1. 체납자료 제공요건 ·························1724
2. 체납자료 제공절차 ·························1725
3. 전국 체납 지방세의 합산처리 ·········1725
Ⅴ. 출국금지········································ 1727
1. 출국금지 대상자 ·····························1727
2. 출국금지절차 ··································1728
3. 전국 체납 지방세의 합산처리 ·········1729
Ⅵ. 고액ㆍ상습체납자 명단공개··········· 1731
1. 공개대상 요건 ································1731
2. 전국 체납 지방세의 합산처리 ·········1733
3. 체납자 공개방법 및 절차 ···············1734
4. 외국인 체납자료 제공 ····················1735
Chapter 10 납세의무의 소멸
Ⅰ. 부과권의 제척기간························ 1737
1. 개 요 ·············································1737
2. 부과제척기간의 예외 ······················1738
3. 부과제척기간의 기산일 ···················1740
4. 부과제척기간의 경과시점 ················1741
Ⅱ. 징수권의 소멸시효························ 1744
1. 시효기간과 기산일 ·························1744
2. 징수권 소멸시효의 중단 및 정지 ····1745
3. 소멸시효 완성의 효과 ····················1747
Ⅲ. 정리보류········································ 1753
1. 개 요 ·············································1753
2. 정리보류 요건 ································1753
3. 정리보류의 취소 ·····························1754
4. 정리보류의 효과 ·····························1757
Chapter 11 지방세의 환급금
Ⅰ. 환급금의 개념······························· 1758
1. 환급금과 과오납금 ·························1758
2. 환급결정청구권과 환급금청구권 ······1758
Ⅱ. 환급금의 성립과 확정··················· 1760
1. 환급금의 성립 ································1760
2. 환급금의 결정청구권 ······················1760
3. 환급금의 지급청구권 ······················1761
Ⅲ. 환급금의 충당과 양도··················· 1763
1. 환급금의 양도 ································1763
2. 충당과 상계 금지 ···························1763
3. 기대채권의 양도 ·····························1766
Ⅳ. 환급금 사전충당···························· 1767
1. 미환급의 문제점 ·····························1767
2. 일본의 미환급금 처리제도 ··············1767
3. 개선방안 ········································1768
4. 사전충당에 대한 법적 문제 ············1770
Ⅴ. 환급금의 환부절차························ 1772
1. 지급통지 ········································1772
2. 환급금 지급 ···································1773
Ⅵ. 환급금의 환급가산금····················· 1777
1. 환급가산금 ·····································1777
2. 환급가산금 기산일 ·························1778
3. 특별징수 지방세의 환급 ·················1782
4. 담배소비세 환급ㆍ공제에 따른 환급세액
·······························
Chapter 01 지방세의 의의
1. 조세의 개념 ·········································3
2. 지방세의 개념 ·····································4
3. 협의의 지방세와 광의의 지방세 ···········7
4. 지방자치와 지방세 ·····························10
Chapter 02 지방세의 분류
Ⅰ. 지방자치단체별 분류························ 12
1. 개 요 ·················································12
2. 세목별 통폐합 내용 ···························13
Ⅱ. 강학상의 지방세······························· 16
1. 개 요 ·················································16
2. 강학상의 지방세 ································16
Chapter 03 지방세관계법의 법원
Ⅰ. 개 요················································ 24
Ⅱ. 지방세관계법의 법원의 태양············ 26
1. 성문법원 ············································26
2. 불문법원 ············································30
Ⅲ. 지방세 관련법의 적용범위················ 37
1. 지역적 범위 ·······································37
2. 인적 범위 ··········································37
3. 시간적 범위 ·······································37
Chapter 04 지방세법의 기본원칙
Ⅰ. 지방세 법률주의와 조례주의············ 41
1. 개 요 ·················································41
2. 지방세 법률주의와 지방세조례주의 ·····42
3. 과세자주권의 개념과 내용 ··················44
4. 형식적 지방세 법률주의 ·····················47
5. 실질적 지방세 법률주의 ·····················50
Ⅱ. 지방세평등주의································· 53
1. 조세평등 ············································53
2. 실질과세원칙 ·····································53
3. 납세의무의 확장 ································61
4. 지방세 감면과 조세평등 ·····················62
Ⅲ. 지방세의 기본원칙···························· 63
1. 조세의 원칙 ·······································63
2. 지방세의 특별원칙 ·····························64
Chapter 05 지방세법 용어 정의
Ⅰ. 개 요················································ 71
Ⅱ. 용어 정의········································· 72
1. 지방자치단체 등 ································72
2. 납세자 등 ··········································74
3. 징수방법 ············································75
4. 지방세 등 ··········································78
5. 세율과 과세표준 ································91
6. 납세고지서 등 ····································96
PART 02 지방세 부과관계법
Chapter 01 취득세
Ⅰ. 개 요·············································· 101
Ⅱ. 납세의무자······································ 103
1. 취득의 개념 ·····································103
2. 지방세법상 취득유형 ························114
3. 간주취득에 의한 납세의무자 ·············140
4. 대위등기시 납세의무자 ·····················177
Ⅲ. 과세주체와 과세행정청··················· 179
1. 취득세 과세주체 ·······························179
2. 과세행정청과 납세지 ························179
Ⅳ. 과세대상········································· 183
1. 토 지 ···············································183
2. 골프장 ·············································184
3. 건축물 ·············································190
4. 별 장 ···············································194
5. 고급주택 ··········································197
6. 고급오락장 ·······································205
7. 본점 및 주사무소 ·····························215
8. 공장사업용 과세대상 ························224
9. 독립시설물과 부수시설물 ··················236
10. 차 량 ·············································257
11. 기계장비 ········································259
12. 입 목 ·············································262
13. 항공기 ···········································266
14. 선 박 ·············································266
15. 고급선박 ········································270
16. 광업권 ···········································271
17. 어업권 및 양식어업권 ····················271
18. 회원권 ···········································272
19. 조합주택 건축과 관련된 지방세 ······276
Ⅴ. 과세표준········································· 303
1. 개 요 ···············································303
2. 취득 당시 가액에 대한 논의 ············305
3. 무상취득시의 과세표준 ·····················307
4. 유상취득시의 과세표준 ·····················313
5. 부당행위계산 부인 ···························322
6. 신축건축물의 과세표준액 ··················325
7. 간주취득에 대한 과세표준액 ·············343
8. 사실상 취득가격의 범위 ···················346
9. 수개의 과세대상 일괄취득 ················368
Ⅵ. 시가표준액······································ 372
1. 토지 시가표준액 ·······························372
2. 주택 시가표준액 ·······························382
3. 오피스텔 시가표준액 ························383
4. 비주거용 건축물 시가표준액 ·············384
5. 독립시설물 및 부수시설물 ················411
6. 선박 시가표준액 ·······························412
7. 차량 및 기계장비 시가표준액 ···········416
8. 항공기 시가표준액 ···························420
9. 입목 시가표준액 ·······························422
10. 회원권 시가표준액 ·························423
11. 광업권 시가표준액 ·························424
12. 어업권 및 양식업권 시가표준액 ······427
13. 건축물 외 기타물건 시가표준액 결정절차 429
Ⅶ. 세율········································· 430
1. 개 요 ···············································430
2. 일반 취득세 세율 ·····························431
3. 세율의 특례 ·····································464
4. 중과분 취득세 세율 ··························484
5. 대도시 내 법인 신설·전입 중과세 ··485
6. 세율 적용방법 ··································530
Ⅷ. 취득세 납세의무의 성립·················· 538
1. 납세의무 성립의 의미 ······················538
2. 납세의무 성립시기 ···························538
Ⅸ. 취득세 납세의무의 확정·················· 562
1. 신고납부 ··········································562
2. 수정신고와 기한후신고 ·····················567
3. 중과세 세액 납부방법 ······················569
4. 비과세ㆍ감면 배제시 납부방법 ·········572
5. 보통징수 ··········································572
Ⅹ. 취득세의 비과세····························· 580
1. 개 요 ···············································580
2. 국가 등에 대한 비과세 ·····················580
3. 임시사용 건축물 등 ··························586
4. 신탁취득 비과세 ·······························587
5. 멸실된 상속차량 비과세···················588
Chapter 02 등록분 등록면허세
Ⅰ. 개 요·············································· 590
Ⅱ. 납세의무자······································ 592
Ⅲ. 과세주체와 과세행정청··················· 595
1. 과세주체 ··········································595
2. 과세행정청 ·······································595
Ⅳ. 과세물건········································· 598
Ⅴ. 과세표준········································· 599
1. 부동산 가액 ·····································599
2. 부동산 물권 ·····································600
Ⅵ. 세 율·············································· 608
1. 부동산등기 세율 ·······························608
2. 선박ㆍ자동차ㆍ건설기계 등 ··············612
3. 법인등기 세율 ··································616
4. 과밀억제권역 내 법인등기 중과세 ····625
5. 기타 권리의 등록에 대한 세율 ·········637
6. 세율 적용방법 ··································639
Ⅶ. 납세의무의 성립····························· 642
1. 일반과세 ··········································642
2. 중과세 및 비과세ㆍ감면 배제 ···········642
3. 신설법인의 등록면허세 ·····················643
Ⅷ. 납세의무의 확정····························· 644
1. 신고납부 ··········································644
2. 등록면허세 미납부통지 및 자료협조 ·647
3. 중과세 및 감면세액 납부방법 ···········647
4. 보통징수 ··········································648
5. 등록면허세 특별징수 ························650
Ⅸ. 등록분 등록면허세의 비과세··········· 651
1. 국가 등에 대한 비과세 ·····················651
2. 등기사항 직권변경에 대한 비과세 ····652
Chapter 03 면허분 등록면허세
Ⅰ. 개 요·············································· 653
Ⅱ. 납세의무자······································ 653
Ⅲ. 과세주체와 과세행정청··················· 654
1. 과세주체 ··········································654
2. 과세행정청 ·······································654
Ⅳ. 과세대상········································· 656
1. 과세물건과 과세대상 ························656
2. 면허의 종류 ·····································656
3. 1회 부과 면허 및 품목면허 ··············656
4. 과세대상 종류 ··································658
Ⅴ. 과세표준 및 세율···························· 663
Ⅵ. 납세의무의 성립····························· 664
Ⅶ. 납세의무의 확정····························· 665
1. 보통징수 ··········································665
2. 신고납부 ··········································665
3. 등록면허세 납부확인 ························666
4. 미사용 등록면허세 환부 ···················666
5. 면허자료 통보 ··································667
6. 면허취소 ··········································667
Ⅷ. 면허분 등록면허세의 비과세··········· 668
1. 국가 등에 대한 비과세 ·····················668
2. 기타 비과세 ·····································668
Chapter 04 재산세
Ⅰ. 개 요·············································· 670
1. 재산세제의 변천 ·······························670
2. 종합토지세의 도입과 폐지 ················671
3. 공동재산세 ·······································673
Ⅱ. 납세의무자······································ 674
1. 사실상 소유자 ··································674
2. 연부계약 ··········································679
3. 신탁재산 ··········································682
4. 상속재산 ··········································685
5. 체비지ㆍ보류지 ································685
6. 종교단체·향교 과세특례 ·················686
Ⅲ. 과세주체와 과세행정청··················· 692
1. 과세주체 ··········································692
2. 과세행정청 ·······································692
Ⅳ. 과세대상········································· 694
1. 현황과세 ··········································694
2. 건축물 ·············································694
3. 공 장 ···············································708
4. 골프장용 건축물 ·······························713
5. 항공기 ·············································714
6. 선 박 ···············································715
Ⅴ. 토지 과세대상································· 717
1. 개 요 ···············································717
2. 별도합산대상 토지 ···························718
3. 분리과세대상 토지 ···························735
4. 종합합산대상 토지 ···························767
Ⅵ. 과세표준········································· 770
1. 개 요 ···············································770
2. 주택 및 건물 과세표준액 ·················771
3. 선박ㆍ항공기 과세표준액 ·················772
4. 토지 과세표준액 ·······························772
Ⅶ. 세율········································· 775
1. 개 요 ···············································775
2. 주택에 대한 세율 ·····························775
3. 비주거용 건축물에 대한 세율 ···········779
4. 선박 및 항공기 ································781
5. 토지에 대한 세율 ·····························781
6. 표준세율 ··········································783
7. 세부담의 상한 ··································783
Ⅷ. 재산세 도시지역분·························· 788
1. 개 요 ···············································788
2. 도시지역분 재산세 과세대상 ·············788
3. 부과징수 절차 ··································791
Ⅸ. 납세의무의 성립과 확정·················· 794
1. 재산세 납세의무의 성립 ···················794
2. 재산세 납세의무의 확정 ···················794
3. 재산세의 분납 ··································796
4. 재산세의 물납 ··································798
Ⅹ. 재산세의 비과세····························· 803
1. 개 요 ···············································803
2. 국가 등에 대한 비과세 ·····················803
3. 공공용 재산 비과세 ··························804
Chapter 05 레저세
Ⅰ. 개 요·············································· 808
Ⅱ. 납세의무자······································ 808
Ⅲ. 과세주체 및 과세행정청·················· 809
Ⅳ. 과세물건········································· 809
Ⅴ. 과세표준 및 세율···························· 810
Ⅵ. 레저세 납세의무의 성립·················· 810
Ⅶ. 레저세 납세의무의 확정·················· 811
1. 신고 및 납부 ···································811
2. 보통징수 ··········································812
3. 징수사무 보조 ··································813
Chapter 06 주민세
Ⅰ. 개 요·············································· 814
Ⅱ. 납세의무자······································ 815
1. 개인분 ·············································815
2. 사업소분 ··········································816
3. 법인사업자분 ····································818
4. 사업소분 제2차납세의무 ···················819
5. 종업원분 ········································820
Ⅲ. 과세주체 및 과세행정청·················· 822
1. 개인분 주민세 ··································822
2. 사업소분 주민세 ·······························822
3. 종업원분 주민세 ·······························823
Ⅳ. 과세대상········································· 824
1. 개인분 주민세 ··································824
2. 사업소분 주민세 ·······························824
3. 종업원분 주민세 ·······························826
Ⅴ. 과세표준 및 세율···························· 827
1. 개인분 주민세 ··································827
2. 사업소분 주민세 ·······························827
3. 사업소연면적분 세율 ······················828
4. 종업원분 주민세 ·······························829
Ⅵ. 주민세 납세의무의 성립·················· 833
1. 개인분 주민세 ··································833
2. 사업소분 주민세 ·······························833
3. 종업원분 주민세 ·····························833
Ⅶ. 주민세 납세의무의 확정·················· 834
1. 개인분 주민세 ··································834
2. 사업소분 주민세 ·······························835
3. 종업원분 주민세 ·······························836
Ⅷ. 주민세의 비과세····························· 838
Chapter 07 지방소득세
Ⅰ. 개 요·············································· 839
Ⅱ. 개인지방소득세······························· 841
1. 납세의무자 및 과세대상 ···················841
2. 과세주체 및 과세행정청 ···················842
3. 종합소득 및 퇴직소득 지방소득세 ····844
4. 금융투자소득에 대한 지방소득세 ······861
5. 거주자의 양도소득에 대한 지방소득세 865
6. 비거주자의 지방소득세 ·····················876
7. 개인지방소득세 특별징수 ··················878
8. 지방소득세 세액공제·감면 ··············881
Ⅲ. 법인지방소득세······························· 897
1. 내국법인의 각 사업연도 소득에 대한
지방소득세 ······································897
2. 토지등 양도소득에 대한 과세특례 ····926
3. 미환류소득에 대한 법인세 ················927
4. 비영리내국법인에 대한 과세특례 ······930
5. 내국법인의 연결사업연도 소득에 대한
지방소득세 ······································933
6. 내국법인의 청산소득에 대한 지방소득세 940
7. 외국법인의 각 사업연도 소득에 대한
지방소득세 ······································942
8. 신탁소득에 대한 법인지방소득세 ······945
9. 동업기업에 대한 지방소득세 ·············947
10. 소득세 및 법인세 과세자료 통보 ····950
Chapter 08 자동차세
Ⅰ. 개 요·············································· 953
Ⅱ. 소유분 자동차세····························· 955
1. 납세의무자 ·······································955
2. 과세주체 및 과세행정청 ···················958
3. 과세대상 ··········································959
4. 과세표준 및 세율 ·····························964
5. 자동차세 납세의무의 성립 ················972
6. 자동차세 납세의무의 확정 ················973
7. 소유분 자동차세의 비과세 ················980
8. 자동차세 납세보전제도 ·····················983
Ⅲ. 주행분 자동차세····························· 986
1. 개 요 ···············································986
2. 납세의무자 ·······································987
3. 과세주체와 과세행정청 ·····················987
4. 과세표준 및 세율 ·····························988
5. 납세의무 성립 및 확정 ·····················989
6. 비과세 등 ········································992
Chapter 09 지방소비세
Ⅰ. 개 요·············································· 993
Ⅱ. 납세의무자······································ 994
Ⅲ. 과세주체 및 과세행정청·················· 994
Ⅳ. 과세대상········································· 995
Ⅴ. 과세표준 및 세율···························· 995
Ⅵ. 납세의무의 성립과 확정·················· 996
1. 개 요 ···············································996
2. 특별징수 ··········································996
3. 안분기준 및 안분납입 ······················996
4. 환급금 등의 처리 ···························1002
Chapter 10 담배소비세
Ⅰ. 개 요············································· 1003
1. 개 요 ·············································1003
2. 용어의 정의 ···································1003
Ⅱ. 납세의무자···································· 1005
Ⅲ. 과세주체 및 과세행정청················ 1006
1. 과세주체 ········································1006
2. 과세행정청 ·····································1006
Ⅳ. 과세대상········································ 1008
Ⅴ. 과세표준과 세율···························· 1009
Ⅵ. 담배소비세 납세의무의 성립과 확정 1010
1. 개 요 ·············································1010
2. 신고납부 ········································1010
3. 보통징수 ········································1013
4. 세액의 공제 및 환급 ······················1013
Ⅶ. 담배소비세의 납세보전제도··········· 1015
1. 개업 및 폐업 ·································1015
2. 가산세 ···········································1015
3. 납세담보 ········································1017
4. 담배 반출신고 ································1018
5. 기장의무 ········································1019
Ⅷ. 담배소비세의 과세면제·················· 1020
1. 과세면제 ········································1020
2. 미납세 반출 ···································1020
Chapter 11 지역자원시설세
Ⅰ. 개 요············································· 1022
Ⅱ. 소방분 지역자원시설세·················· 1024
1. 납세의무자 ·····································1024
2. 과세주체 및 과세행정청 ·················1025
3. 과세대상 ········································1026
4. 과세표준 및 세율 ···························1027
5. 납세의무의 성립과 확정 ·················1032
6. 비과세 ···········································1033
Ⅲ. 특정자원분 지역자원시설세··········· 1036
1. 납세의무자 ·····································1036
2. 과세주체 및 과세행정청 ·················1036
3. 과세대상 ········································1037
4. 과세표준 및 세율 ···························1038
5. 납세의무의 성립 ·····························1039
6. 납세의무의 확정 ·····························1039
7. 비과세 ···········································1041
Ⅳ. 특정시설분 지역자원시설세··········· 1042
1. 납세의무자 ·····································1042
2. 과세주체 및 과세행정청 ·················1043
3. 과세대상 ········································1043
4. 과세표준 및 세율 ···························1044
5. 납세의무의 성립 ·····························1044
6. 납세의무의 확정 ·····························1045
7. 비과세 ···········································1045
Chapter 12 지방교육세
1. 개 요 ·············································1047
2. 납세의무자 ·····································1047
3. 과세주체 및 과세행정청 ·················1047
4. 과세표준과 세율 ·····························1048
5. 화물자동차 종류변경에 따른 지방교육세·······1051
6. 납세의무의 성립과 확정 ·················1052
7. 지방교육세의 불복 ·························1053
PART 03 과세면제 및 감면
Chapter 01 개 요
1. 감면의 개념 ···································1057
2. 지방세 감면요건 ·····························1059
3. 지방세 감면의 제한 ························1065
4. 용어의 정의 ···································1067
5. 지방의회 의결을 통한 감면 ············1070
6. 중복감면 및 사치성 재산 감면배제 ·1070
7. 감면시 세율 적용 ···························1072
8. 지방세 감면의 최저한 ····················1072
9. 신탁재산과 감면 ·····························1078
10. 지방세 중과세율 적용 배제 특례 ··1079
11. 사후관리 ······································1080
12. 이자상당액 가산 ···························1082
13. 감면신청과 감면자료 제출 ············1085
14. 감면과 농어촌특별세ㆍ지방교육세 ·1086
Chapter 02 지방세특례제한법에 의한 감면
Ⅰ. 농어업 지원을 위한 감면·············· 1088
1. 자경농민의 농지 등에 대한 감면 ····1088
2. 농지확대개발을 위한 감면 ··············1095
3. 영농자금 융자지원을 위한 감면 ······1097
4. 한국농어촌공사 감면 ······················1099
5. 농수산물유통시설 등에 대한 감면 ··1100
6. 자영어민 및 농어촌주택개량 감면 ··1104
7. 농업법인에 대한 감면 ····················1108
8. 어업법인에 대한 감면 ····················1111
9. 농업기계 등에 대한 감면 ···············1111
10. 농수산물공사 감면 ·······················1112
Ⅱ. 사회복지 지원을 위한 감면··········· 1116
1. 장애인 자동차 감면 ························1116
2. 한국장애인고용공단에 대한 감면 ····1120
3. 한센인 및 한센인정착농원 지원을 위한
감면 ··············································1121
4. 어린이집 및 유치원에 대한 감면 ····1122
5. 노인복지시설에 대한 감면 ··············1127
6. 아동복지시설에 대한 감면 ··············1131
7. 청소년단체 등에 대한 감면 ············1131
8. 사회복지법인 등에 대한 감면 ·········1132
9. 대한법률구조공단 및 소비자보호원 감면1134
10. 근로자복지를 위한 감면 ···············1136
11. 국가유공자 등에 대한 감면 ··········1138
12. 주택공급 등에 대한 감면 ·············1145
13. 생애최초 주택구입에 대한 감면 ····1167
14. 의료관련 기관 감면 ······················1169
15. 다자녀 가구 자동차 감면 ·············1182
16. 사회적 기업에 대한 감면 ·············1184
Ⅲ. 교육 및 과학기술 등에 대한 감면· 1185
1. 학교 등에 대한 감면 ······················1185
2. 학술단체 및 장학법인에 대한 감면 ·1196
3. 친환경지원을 위한 감면 ·················1207
Ⅳ. 문화 및 관광지원 등에 대한 감면· 1217
1. 종교단체에 대한 감면 ····················1217
2. 문화예술단체 등에 대한 감면 ·········1222
3. 관광단지 등에 대한 감면 ···············1226
4. 문화재에 대한 감면 ························1227
Ⅴ. 중소기업 등에 대한 감면·············· 1229
1. 신용보증지원을 위한 감면 ··············1229
2. 벤처기업지원에 대한 감면 ··············1229
3. 중소기업지원을 위한 감면 ··············1234
4. 광업지원을 위한 감면 ····················1239
5. 지식산업센터 등에 대한 감면 ·········1239
6. 중소기업 종합지원센터 감면 ···········1243
Ⅵ. 기업구조 및 재무구조조정에 대한감면 1244
1. 법인합병에 대한 감면 ····················1244
2. 국유재산 현물출자에 대한 감면 ······1249
3. 기업분할에 따른 취득 부동산 감면 ·1249
4. 법인 현물출자에 대한 감면 ············1254
5. 자산 교환취득에 대한 감면 ············1255
6. 중소기업 간의 통합에 대한 감면 ····1256
7. 정부투자기관의 조직변경에 대한 감면···1258
8. 현물출자에 의한 법인전환 ··············1259
9. 사업양도ㆍ양수에 의한 법인전환 ····1263
10. 창업중소기업에 대한 감면 ············1267
11. 창업벤처중소기업에 대한 감면 ······1277
12. 부실금융기관의 구조조정 감면 ······1280
13. 과점주주 취득세 면제 ··················1283
Ⅶ. 수송 및 교통에 대한 감면············ 1286
1. 철도시설에 대한 감면 ····················1286
2. 선박 및 항공기 감면 ······················1289
3. 자동차 소비촉진 등을 위한 감면 ····1292
4. 교통안전 및 운송지원을 위한 감면 ·1299
Ⅷ. 국토 및 지역개발에 대한 감면······ 1304
1. 토지수용 등으로 인한 대체취득 감면 1304
2. 도심개발사업 감면 ·························1322
3. 도시재개발사업에 대한 감면 ···········1324
4. 주택재개발사업에 대한 지방세 ········1348
5. 택지개발 및 개발촉진지구 감면 ······1378
6. 산업단지 개발 등에 대한 감면 ·······1379
7. 법인ㆍ공장ㆍ공공기관 지방이전 감면··1387
8. 개발제한구역 주택개량 감면 ···········1398
9. 사권제한토지 감면 ·························1398
10. 전통시장 재건축 감면 ··················1404
11. 기부채납용 부동산 감면 ···············1406
12. 기업도시 및 지역개발 사업구역 내
창업기업 감면 ·····························1407
13. 위기지역 내 중소기업 감면 ··········1410
14. 평택주한미군 한국인 근로자 감면 1411
15. 반환공여구역 등에 대한 감면 ·····1412
Ⅸ. 공공행정에 대한 감면··················· 1413
1. 한국법무보호복지공단 감면 ·············1413
2. 신용협동조합 감면 ·························1413
3. 새마을금고에 대한 감면 ·················1414
4. 새마을운동조직에 대한 감면 ···········1415
5. 정당에 대한 감면 ···························1415
6. 마을회에 대한 감면 ························1417
7. 재외 외교관 자녀 기숙사에 대한 감면··1418
8. 천재지변 등 대체취득에 대한 감면 ·1418
9. 도시개발공사 등 지방공사에 대한 감면
·····················································1420
10. 지방공단에 대한 감면 ··················1422
11. 지방자치단체 출연법인에 대한 감면··1423
12. 한국자유총연맹에 대한 감면·············1424
13. 전자송달에 대한 세액공제················1424
Chapter 03 지방자치단체의 조례에 의한 감면
Ⅰ. 개 요············································· 1426
1. 개 요 ·············································1426
2. 지방세 특례의 원칙 ························1426
Ⅱ. 조례 제정 등의 절차····················· 1429
1. 조례제정 사전절차 ·························1429
2. 조례안 확정 및 의회 의결 등 ·········1430
Ⅲ. 타법령과 중복시의 적용 범위······· 1432
1. 비과세와 감면의 중복 ····················1432
2. 감면규정에 의한 중복감면 ··············1432
Ⅳ. 감면조례의 내용···························· 1433
1. 감면조례의 목적 ·····························1433
2. 사회복지 및 지역문화 지원을 위한 감면
·····················································1433
3. 개별 지방자치단체의 감면 ··············1436
4. 감면신청 등 보칙규정 ····················1440
Chapter 04 외국인투자기업에 대한 감면
Ⅰ. 개 요············································· 1442
Ⅱ. 외국인 투자 감면내용··················· 1443
1. 정 의 ·············································1443
2. 대상사업 ········································1446
3. 감면제외 및 지역적 범위 ···············1451
4. 감면 세목 및 감면율 ······················1452
Ⅲ. 감면절차 및 사후관리··················· 1460
1. 감면신청 및 결정 ···························1460
2. 감면의 사후관리 ·····························1461
3. 조세추징사유의 통보 등 ·················1464
4. 중복감면 배제 ································1464
PART 04 지방세 징수관계법
Chapter 01 지방세 징수의 이론적 논의
1. 개 요 ·············································1469
2. 지방세 징수의 의의 ························1470
3. 징수요건론 ·····································1471
Chapter 02 지방세 징수의 위임
Ⅰ. 기초자치단체장 위임····················· 1473
1. 도세징수의 위임 ·····························1473
2. 징수교부금의 지급 ·························1474
3. 도세징수금액의 납입 ······················1474
Ⅱ. 타 지방자치단체장 징수위탁········· 1476
1. 징수위탁 ········································1476
2. 징수위탁의 절차 ·····························1476
Ⅲ. 지방세조합에의 징수위탁·············· 1478
1. 조합의 업무범위 ·····························1478
2. 지방세징수심의원회 ························1479
Ⅳ. 세관장에게의 압류위탁·················· 1480
1. 압류위탁 대상자 ·····························1480
2. 압류위탁절차 ··································1480
3. 위탁철회 ········································1480
Ⅴ. 지방세 징수금 납부의무의 면제 등 1481
1. 징수금 납부의무 면제 ····················1481
2. 지방세 관련 미지급금의 예탁 ·········1481
Chapter 03 납세의무의 성립과 확정
Ⅰ. 지방세 납세의무의 성립················ 1482
1. 세목별 지방세 납세의무성립 ···········1482
2. 지방세 납세의무성립시기의 예외 ····1485
Ⅱ. 납세의무의 확정···························· 1487
1. 신고납부 ········································1487
2. 보통징수 ········································1488
3. 자동확정 ········································1490
4. 전자신고와 전자납부 ······················1491
5. 세무공무원의 질문ㆍ검사권 ············1492
6. 과세자료 열람 및 자료제출요구 ······1492
Ⅲ. 수정신고와 경정청구····················· 1494
1. 수정신고제도 ··································1494
2. 경정청구제도 ··································1498
3. 기한후신고제도 ······························1505
Chapter 04 지방세 납부고지 및 수납
Ⅰ. 납부 및 납입의 고지····················· 1507
1. 고지방법 ········································1507
2. 고지시기 ········································1508
3. 도달주의 ········································1509
Ⅱ. 고지서의 송달······························· 1512
1. 서류송달의 방법 ·····························1512
2. 공시송달 ········································1519
3. 현행 고지서 송달방법의 개선 ·········1522
Ⅲ. 납부 및 수납방법·························· 1525
1. 지방세의 납부 ································1525
2. 지방세의 수납 ································1527
Ⅳ. 납기전징수···································· 1528
1. 납기전징수 사유 ·····························1528
2. 납기전징수 대상 ·····························1528
3. 납기전징수 절차 ·····························1529
Chapter 05 납세의무의 확장
Ⅰ. 납세의무의 승계···························· 1531
1. 법인합병으로 인한 납세의무승계 ····1531
2. 상속으로 인한 납세의무의 승계 ······1532
Ⅱ. 연대납세의무································· 1536
1. 공유물 등에 대한 연대납세의무 ······1536
2. 상속인과 과점주주의 연대납세의무 ·1536
3. 법인 분할ㆍ분할합병시 연대납세의무 1536
4. 연대납세의무 고지방법 ···················1537
Ⅲ. 제2차납세의무······························· 1541
1. 제도의 취지 ···································1541
2. 제2차납세의무제도의 기능 ··············1542
3. 제2차납세의무 성립과 확정 ············1543
4. 징수절차 ········································1548
5. 불 복 ·············································1551
6. 청산인 등의 제2차납세의무 ············1553
7. 출자자의 제2차납세의무 ·················1555
8. 사업양수인의 제2차납세의무 ···········1562
9. 법인의 제2차납세의무 ····················1565
10. 양도담보권자의 물적납세의무 ·······1568
11. 종중 명의신탁재산 물적납세의무 ··1569
Chapter 06 지방세 징수완화
Ⅰ. 징수유예········································ 1572
1. 개 요 ·············································1572
2. 징수유예 요건 ································1573
3. 징수유예 절차 ································1573
4. 징수유예의 효과 ·····························1578
5. 체납처분의 유예 ·····························1581
6. 송달불능으로 인한 징수유예 ···········1582
7. 채무자회생 및 파산에 관한 법률에 의한 징수유예 ································1583
8. 징수유예 및 체납처분유예의 취소 ··1584
Ⅱ. 기한의 연장··································· 1586
1. 개 요 ·············································1586
2. 기한연장의 요건 ·····························1586
3. 처리절차 ········································1588
4. 자동 기한연장 ································1590
5. 기한연장의 효과 ·····························1591
6. 개인지방소득세 체납액 징수특례 ····1592
7. 개인지방소득세 체납액 징수특례의 취소 1592
Chapter 07 직접 강제징수(체납처분)
Ⅰ. 납부독촉········································ 1593
1. 법적 효력 ······································1593
2. 독촉 기한 ······································1593
3. 독촉 생략 ······································1594
Ⅱ. 가산금 및 납부지연가산세············ 1595
1. 개 요 ·············································1595
2. 가산금 가산율 ································1595
3. 가산금 및 납부지연가산세 부징수 ··1601
Ⅲ. 재산압류········································ 1603
1. 개 요 ·············································1603
2. 압류의 요건 ···································1604
3. 압류절차 ········································1615
4. 동산과 유가증권의 압류 ·················1617
5. 채권의 압류 ···································1619
6. 부동산 등의 압류 ···························1622
7. 무체재산권 등의 압류 ····················1624
8. 압류의 해제 ···································1626
9. 재산압류의 효력 ·····························1628
10 등록면허세 및 수수료 면제 ···········1630
Ⅳ. 참가압류········································ 1636
1. 개 념 ·············································1636
2. 참가압류의 요건 및 절차 ···············1636
3. 참가압류의 효력 ·····························1637
4. 참가압류 해제 ································1638
Ⅴ. 교부청구········································ 1642
1. 개 념 ·············································1642
2. 교부청구의 요건 ·····························1642
3. 교부청구의 절차 ·····························1643
4. 파산선고에 의한 교부청구 ··············1646
5. 교부청구의 효과 ·····························1647
6. 교부청구의 해제 ·····························1648
Ⅵ. 압류재산 매각······························· 1650
1. 개 요 ·············································1650
2. 재산 매각의 요건 ···························1650
3. 압류재산의 공매 ·····························1652
4. 한국자산관리공사·지방세조합 공매대행 ·
·····················································1660
5. 전문매각기관의 매각대행 ················1664
6. 수의계약 ········································1665
7. 매각재산의 권리이전 ······················1666
Ⅶ. 환가금액의 청산···························· 1668
1. 개 념 ·············································1668
2. 배분금전의 범위 ·····························1668
3. 배분요구 ········································1668
4. 배분방법 ········································1670
5. 배분계산서의 작성 ·························1671
6. 잔여금의 처리 ································1672
7. 배분 후 과세처분의 부과취소 ·········1673
Ⅷ. 채무자의 회생절차 중의 체납정리· 1674
1. 회생절차개시신청과 지방세 ·············1674
2. 회생절차개시결정과 지방세 ·············1677
3. 조세채권의 신고와 징수유예 ···········1679
4. 공익채권의 범위 및 변제 ···············1681
5. 파산절차와 지방세 ·························1683
6. 회생절차 진행 중의 조치 ···············1686
7. 개인회생절차와 지방세 ···················1686
Ⅸ. 체납처분의 중지···························· 1690
1. 체납처분중지 사유 ·························1690
2. 체납처분중지 절차 ·························1690
3. 체납처분중지의 효과 ······················1690
Chapter 08 지방세 우선의 원칙
Ⅰ. 개 요············································· 1691
Ⅱ. 지방세의 우선······························· 1691
Ⅲ. 지방세 우선의 예외······················· 1693
1. 우선징수 예외 ································1693
2. 납세담보 있는 지방세의 우선 ·········1700
3. 우선징수 예외규정의 제문제 ···········1700
Ⅳ. 압류선착수로 인한 지방세의 우선· 1703
1. 압류선착수주의 ······························1703
2. 참가압류선착수주의 도입 필요 ········1704
Chapter 09 지방세 간접강제징수제도
Ⅰ. 납세관리인···································· 1710
1. 지방세 간접강제징수제도 ················1710
Ⅱ. 납세증명서의 제출 등··················· 1711
1. 개 요 ·············································1711
2. 발급절차 ········································1713
3. 공증행위로서 납세증명서 ················1714
4. 임차인의 미납지방세 열람 ··············1714
Ⅲ. 관허사업의 제한···························· 1717
1. 개 요 ·············································1717
2. 관허사업 제한의 예외 ····················1718
3. 관허사업 제한절차 ·························1718
4. 관허사업 제한의 한계 ····················1720
Ⅳ. 체납자료의 제공···························· 1724
1. 체납자료 제공요건 ·························1724
2. 체납자료 제공절차 ·························1725
3. 전국 체납 지방세의 합산처리 ·········1725
Ⅴ. 출국금지········································ 1727
1. 출국금지 대상자 ·····························1727
2. 출국금지절차 ··································1728
3. 전국 체납 지방세의 합산처리 ·········1729
Ⅵ. 고액ㆍ상습체납자 명단공개··········· 1731
1. 공개대상 요건 ································1731
2. 전국 체납 지방세의 합산처리 ·········1733
3. 체납자 공개방법 및 절차 ···············1734
4. 외국인 체납자료 제공 ····················1735
Chapter 10 납세의무의 소멸
Ⅰ. 부과권의 제척기간························ 1737
1. 개 요 ·············································1737
2. 부과제척기간의 예외 ······················1738
3. 부과제척기간의 기산일 ···················1740
4. 부과제척기간의 경과시점 ················1741
Ⅱ. 징수권의 소멸시효························ 1744
1. 시효기간과 기산일 ·························1744
2. 징수권 소멸시효의 중단 및 정지 ····1745
3. 소멸시효 완성의 효과 ····················1747
Ⅲ. 정리보류········································ 1753
1. 개 요 ·············································1753
2. 정리보류 요건 ································1753
3. 정리보류의 취소 ·····························1754
4. 정리보류의 효과 ·····························1757
Chapter 11 지방세의 환급금
Ⅰ. 환급금의 개념······························· 1758
1. 환급금과 과오납금 ·························1758
2. 환급결정청구권과 환급금청구권 ······1758
Ⅱ. 환급금의 성립과 확정··················· 1760
1. 환급금의 성립 ································1760
2. 환급금의 결정청구권 ······················1760
3. 환급금의 지급청구권 ······················1761
Ⅲ. 환급금의 충당과 양도··················· 1763
1. 환급금의 양도 ································1763
2. 충당과 상계 금지 ···························1763
3. 기대채권의 양도 ·····························1766
Ⅳ. 환급금 사전충당···························· 1767
1. 미환급의 문제점 ·····························1767
2. 일본의 미환급금 처리제도 ··············1767
3. 개선방안 ········································1768
4. 사전충당에 대한 법적 문제 ············1770
Ⅴ. 환급금의 환부절차························ 1772
1. 지급통지 ········································1772
2. 환급금 지급 ···································1773
Ⅵ. 환급금의 환급가산금····················· 1777
1. 환급가산금 ·····································1777
2. 환급가산금 기산일 ·························1778
3. 특별징수 지방세의 환급 ·················1782
4. 담배소비세 환급ㆍ공제에 따른 환급세액
·······························