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국세청 사후검증과 세목별 세무실무
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| Publication Date | 2018/01/02 |
| ISBN | 9791196012373 |
| Categories | 경제 경영 > 경영 |
Contents
제1편 민원봉사실 실무
제1장 민원봉사실 세무실무
제1절 민원봉사실의 민원사무 5
Ⅰ. 민원봉사실 업무용어 ······························································································ 5
Ⅱ. 민원봉사실의 처리업무 및 근무조사관 ································································· 7
Ⅲ. 민원봉사실의 서류접수 및 증명서류 ··································································· 10
Ⅳ. 민원봉사실의 민원사무 처리절차 ········································································ 13
Ⅴ. 민원봉사실의 증명민원 종류 ··············································································· 15
Ⅵ. 민원봉사실의 증명민원 신청방법 ········································································ 20
제2절 민원봉사실 세적민원 25
Ⅰ. 민원봉사실 사업자등록신청서 접수경로 ····························································· 25
Ⅱ. 민원봉사실의 분류전담관 ···················································································· 27
Ⅲ.민원봉사실 법인설립신고 및 사업자등록신청서 처리절차 ··································· 29
Ⅳ. 민원봉사실 사업자등록신청서 정정, 휴업 및 폐업 ·········································· 31
Ⅴ. 민원봉사실 기타 세적민원 업무 ·········································································· 34
Ⅵ. 민원봉사실 주무과 민원사무 처리 ······································································ 35
제2장 민원봉사실 사업자등록 실무
제1절 사업자등록의 업태와 종목 39
Ⅰ. 사업자등록의 의미와 근거법령 ············································································ 39
Ⅱ. 한국표준산업분류와 사업자등록의 업태와 종목 ················································· 46
Ⅲ. 사업자등록 신청 시 업태와 종목의 선택 ··························································· 53
제2절 사업자등록의 신청, 정정 및 말소 59
Ⅰ. 사업자등록의 신청 ······························································································· 59
Ⅱ. 사업자등록의 정정 ······························································································· 64
Ⅲ. 사업자등록의 휴업 및 폐업 ··············································································· 67
Ⅳ. 사업자등록의 말소 및 갱신 ················································································· 71
Ⅴ. 사업자등록의 직권등록 및 등록거부 ··································································· 77
제3절 총괄납부사업자와 사업자단위과세사업자의 사업자등록 80
Ⅰ. 주사업장 총괄납부사업자의 사업자등록 ····························································· 80
Ⅱ. 사업자단위과세사업자의 사업자등록 ··································································· 86
제4절 고유번호 96
Ⅰ. 고유번호 ··············································································································· 96
Ⅱ. 교회 및 사찰 등의 고유번호 ··············································································· 99
Ⅲ. 해외현지기업의 고유번호 ·················································································· 103
제5절 사업장 형태별 사업자등록 108
Ⅰ. 사업장과 사업자등록 ························································································· 108
Ⅱ. 직매장과 사업자등록 ························································································· 119
Ⅲ. 하치장과 사업자등록 ························································································· 123
Ⅳ. 임시사업장과 사업자등록 ·················································································· 126
제6절 사업자 유형별 사업자등록 130
Ⅰ. 개인사업자의 사업자등록 ·················································································· 131
Ⅱ. 내국 영리법인의 사업자등록 ············································································· 142
Ⅲ. 비거주자 및 외국법인의 사업자등록 ································································ 147
Ⅳ. 비영리 내국법인의 사업자등록 ········································································· 155
Ⅴ. 법인격 없는 사단, 재단 그 밖의 단체의 사업자등록 ······································ 157
Ⅵ. 공동사업과 사업자등록 ······················································································ 165
Ⅶ. 다단계판매업자 및 판매원의 사업자등록 ························································· 170
Ⅷ. 과세유흥장소의 사업자등록 ··············································································· 179
제2편 납세자보호담당관실 실무
제1장 납세자보호담당관실 세무실무
제1절 납세자보호담당관실의 업무범위 193
Ⅰ. 납세자보호담당관실의 업무용어 ········································································ 193
Ⅱ. 납세자보호관 및 납세자보호담당관의 담당업무 ··············································· 195
Ⅲ. 국선대리인 제도 ································································································ 196
Ⅳ. 국선대리인의 선정 및 지정 ··············································································· 198
Ⅴ. 전자불복청구 ······································································································ 201
제2절 국세불복청구 202
Ⅰ. 불복청구의 종류 ································································································ 202
Ⅱ. 불복청구 대상에서 제외되는 처분 ···································································· 205
Ⅲ. 불복청구인과 대리인 ························································································· 206
Ⅳ. 불복청구의 청구기간 ························································································· 210
Ⅴ. 불복청구가 국세집행에 미치는 영향 ································································ 214
Ⅵ. 청구인의 관계서류 열람 및 의견진술권 ··························································· 215
Ⅶ. 불복청구서의 심리와 보정 ················································································ 217
Ⅷ. 불복청구에 대한 결정 ······················································································· 219
제3절 납세자보호위원회의 조사관리 225
Ⅰ. 납세자보호위원회 ······························································································· 225
Ⅱ. 납세자보호위원회의 조사기간 연장승인 ··························································· 231
Ⅲ. 일반세무조사의 조사기간 연장절차 ·································································· 239
Ⅳ. 조세범칙조사의 조사기간 연장절차 ·································································· 241
Ⅴ. 세무조사의 중지 ································································································ 244
Ⅵ. 세무조사의 조사범위 확대 ················································································ 253
Ⅶ. 조사범위 확대의 승인권자 ················································································ 256
Ⅷ. 납세자보호위원회의 조사범위 확대 심의절차 ·················································· 258
Ⅸ. 조사범위 확대와 확인업무와의 관계 ································································ 260
제2장 납세자보호담당관실 지원실무
제1절 고충민원 265
Ⅰ. 고충민원의 처리대상 ························································································· 265
Ⅱ. 고충민원의 처리기간 ························································································· 268
Ⅲ. 고충민원의 처리관할 ························································································· 270
Ⅳ. 직권시정 대상 고충민원 ···················································································· 272
Ⅴ. 고충민원 처리를 위한 사실관계 확인절차 ······················································· 273
Ⅵ. 고충민원 처리를 위한 증빙자료의 수집방법 ···················································· 275
Ⅶ. 납세자보호위원회의 고충민원 처리절차 ··························································· 277
제2절 권리보호요청제도 282
Ⅰ. 권리보호요청의 대상 및 신청기한 ···································································· 282
Ⅱ. 권리보호요청의 처리절차 ·················································································· 286
Ⅲ. 세무조사에 대한 권리보호요청 ········································································· 289
Ⅳ. 일반 국세행정에 대한 권리보호요청 ································································ 294
제3절 영세납세자지원단 297
Ⅰ. 영세납세지원단의 운용 및 인원구성 ································································ 297
Ⅱ. 영세납세자에 대한 지원절차 ············································································· 300
Ⅲ. 영세납세자에 대한 직권지원 ··········································································· 302
제3편 개인납세과 부가가치세 실무
제1장 개인납세과 부가가치세 세적관리 실무
제1절 개인납세과 부가가치세기본업무 309
Ⅰ. 개인납세과 부가가치세 업무용어 ······································································ 309
Ⅱ. 부가가치세 납세의무자 ······················································································ 311
Ⅲ. 부가가치세법상 사업의 구분 ············································································· 316
Ⅳ. 부가가치세의 과세기간 ······················································································ 321
Ⅴ. 부가가치세의 납세지 ························································································· 327
제2절 개인납세과 사업자등록 발급관리 332
Ⅰ. 부가가치세법상 사업자등록 ············································································· 332
Ⅱ. 개인납세과 고유번호 부여 ················································································ 339
Ⅲ. 개인납세과 사업자등록 정정 ············································································· 341
Ⅳ. 개인납세과 사업자등록 관리절차 ······································································ 343
Ⅴ. 사업자등록 관련 예규 및 판례 ········································································· 349
제3절 개인납세과 사업자등록 사전관리 및 사후관리 353
Ⅰ. 개인납세과 사업자등록 교부 전 사전확인 ······················································· 353
Ⅱ. 개인납세과 사업자등록 일제점검 ······································································ 357
Ⅲ. 개인납세과 사업자등록 사후관리 ······································································ 359
Ⅳ. 개인납세과 임시사업장의 관리절차 ·································································· 361
Ⅴ. 개인납세과 세적변동사항의 관리절차 ······························································· 363
Ⅵ. 개인납세과 부가가치세 업무담당자 ·································································· 366
제4절 개인납세과의 명의위장사업자 관리 371
Ⅰ. 개인납세과의 명의위장 사업자 세원관리 ························································· 371
Ⅱ. 국세청의 명의위장 방지 및 처벌 내용 ····························································· 374
Ⅲ. 명의대여 행위죄 및 범칙처분 ··········································································· 375
Ⅳ. 명의위장 확정시 부가가치세 등 경정방법 ······················································· 378
Ⅴ. 개인납세과의 명의도용자 관리 ········································································· 381
제2장 부가가치세 신고관리 실무
제1절 개인납세과 부가가치세 신고관리 385
Ⅰ. 개인납세과 부가가치세 무신고자 관리 ····························································· 385
Ⅱ. 개인납세과 부가가치세 수정신고 및 경정청구 관리 ······································· 387
Ⅲ. 개인납세과 부가가치세 신고서 관리 ································································ 392
Ⅳ. 개인납세과 부가가치세 징수 및 예정고지 ······················································· 394
제2절 개인납세과 부가가치세 환급관리개인납세과 부가가치세 환급관리 397
Ⅰ. 개인납세과 부가가치세 환급유형 ······································································ 397
Ⅱ. 개인납세과 부가가치세 환급관리 ······································································ 400
제3장 개인납세과 부가가치세 과세자료 실무
제1절 개인납세과 부가가치세 개별분석 관리 407
Ⅰ. 개인납세과 부가가치세 분야별 세원관리 ························································· 407
Ⅱ. 개인납세과 부가가치세 항목별 세원관리 ························································· 409
Ⅲ. 개인납세과 부가가치세 개별분석대상자 세원관리 ··········································· 411
제2절 개인납세과 부가가치세 과세자료 관리 413
Ⅰ. 개인납세과 부가가치세 과세자료의 개요 ························································· 413
Ⅱ. 개인납세과 부가가치세 과세자료의 처리절차 ·················································· 416
Ⅲ. 개인납세과 부가가치세 과세자료 처리요령 ······················································ 420
Ⅳ. 개인납세과 과세유흥장소 관리 ········································································· 424
제3절 개인납세과 부가가치세 사업자 관리 435
Ⅰ. 주사업장 총괄납부의 개요 ················································································ 435
Ⅱ. 개인납세과 주사업장 총괄납부 사업자 관리 ···················································· 440
Ⅲ. 사업자단위과세사업자 ······················································································ 443
Ⅳ. 개인납세과 사업자단위과세사업자 관리 ··························································· 445
Ⅴ. 개인납세과 휴업자 및 폐업자 관리 ·································································· 449
Ⅵ. 개인납세과 과세유형전환 사업자 관리 ····························································· 455
제4장 개인납세과 부가가치세 기타관리 실무
제1절 개인납세과 세금계산서 및 신용카드 관리 465
Ⅰ. 개인납세과 세금계산서합계표의 관리 ······························································· 465
Ⅱ. 개인납세과 매입자발행세금계산서 관리 ··························································· 468
Ⅲ. 개인납세과 신용카드 자료의 수집 ···································································· 472
제2절 사업자단체 및 공평과세위원회 473
Ⅰ. 사업자단체 ········································································································· 473
Ⅱ. 공평과세위원회 ·································································································· 478
제4편 개인납세과 소득세 업무처리 실무
제1장 개인납세과 소득세 신고관리 실무
제1절 개인납세과 소득세 세적관리 485
Ⅰ. 개인납세과 소득세 업무용어 ············································································· 485
Ⅱ. 개인납세과 소득세 업무담당자 지정 ································································ 488
Ⅲ. 개인납세과 고유번호 및 납세지 지정 ······························································· 497
Ⅳ. 개인납세과 사업자등록 관리절차 ······································································ 501
Ⅴ. 개인납세과 사업장별 수입금액일람표의 처리 ·················································· 505
Ⅵ. 개인납세과 소득세 확정신고 안내 ···································································· 506
제2절 개인납세과 소득세 신고관리 507
Ⅰ. 개인납세과 소득세 신고서 처리절차 ································································ 507
Ⅱ. 개인납세과 소득세 환급 및 사후결의 ······························································· 516
Ⅲ. 개인납세과 소득세 신고내용의 사후검증 ························································· 518
Ⅳ. 개인납세과 성실신고확인서 관리 ······································································ 520
Ⅴ. 개인납세과 소득세 수정신고, 경정청구 및 기한후신고 ··································· 522
Ⅵ. 개인납세과 소득세 중간예납관리 ······································································ 524
제3절 개인납세과 사업장현황 신고관리 527
Ⅰ. 면세사업자의 사업장현황신고 ··········································································· 527
Ⅱ. 개인납세과 자료 과세대상자 신고관리 ····························································· 530
Ⅲ. 겸업사업자의 면세사업자 사업장현황신고 ························································ 531
Ⅳ. 개인납세과 면세사업자 현장확인 ···································································· 532
Ⅴ. 개인납세과 사업용계좌 신고관리 ······································································ 534
Ⅵ. 개인납세과 계산서합계표 신고관리 ·································································· 535
Ⅶ. 개인납세과 소득세 공제감면 관리 ···································································· 537
제4절 개인납세과 납세조합 관리 538
Ⅰ. 개인납세과 납세조합 관리 ················································································ 538
Ⅱ. 개인납세과 납세조합원 관리 ············································································· 540
Ⅲ. 개인납세과 납세조합 원천징수 관리 ································································ 542
Ⅳ. 개인납세과 납세조합 납세관리 ········································································· 545
Ⅴ. 개인납세과 납세조합 교부금 관리 ···································································· 547
제2장 개인납세과 소득세 과세자료 처리실무
제1절 개인납세과 소득세 과세자료 관리절차 551
Ⅰ. 종합소득세 기장의무자 ······················································································ 551
Ⅱ. 개인납세과 소득세 과세자료 담당자 지정 ······················································· 557
Ⅲ. 개인납세과 소득세 과세자료 처리기한 ····························································· 559
Ⅳ. 개인납세과 소득세 과세자료 처리절차 ····························································· 563
Ⅴ. 개인납세과 소득세 과세자료 인계관리 ····························································· 567
제2절 개인납세과 소득세 과세자료 처리방법 569
Ⅰ. 수입금액 누락 과세자료 ···················································································· 569
Ⅱ. 인정상여, 배당소득 및 기타소득 과세자료 ······················································ 573
Ⅲ. 위장매입 과세자료 ····························································································· 580
Ⅳ. 가공매입 과세자료 ····························································································· 585
Ⅴ. 소득합산표(Ⅰ, Ⅱ, Ⅲ) 과세자료 ······································································· 590
Ⅵ. 계산서합계표 불부합 과세자료 ········································································· 598
Ⅶ. 의료업자 수입금액합산표 과세자료 ·································································· 602
Ⅷ. 인적용역제공 사업자 과세자료 ········································································· 604
Ⅸ. 신용카드매출 등 과소신고 과세자료 ································································ 605
Ⅹ. 경락대금 배당관련 과세자료 ············································································· 607
?. 지로이용실적 과세자료 ······················································································ 608
?. 건축물 미술장식품 과세자료 ············································································· 609
제3장 개인납세과의 면세사업자 처리실무
제1절 면세사업자 사업장현황신고의 관리 613
Ⅰ. 면세사업자 사업장 현황신고 개요 ···································································· 613
Ⅱ. 면세사업자 사업장현황신고 대상자 ·································································· 618
Ⅲ. 면세사업자 사업장현황신고 제외자 ·································································· 622
Ⅳ. 개인납세과 면세사업자 수입금액 자료수집 ······················································ 624
Ⅴ. 면세사업자의 매입처별(세금)계산서합계표 제출 ·············································· 626
Ⅵ. 개인납세과 면세사업자 사업장현황신고 안내문 유형 ······································ 628
Ⅶ. 개인납세과 면세사업자 사업장현황신고 안내문 예시 ······································ 631
Ⅷ. 면세사업자 사업장현황신고 관련 가산세 ························································· 639
제2절 개인납세과 면세사업자 개별관리대상의 관리 643
Ⅰ. 개인납세과의 면세사업자 개별관리대상자의 선정 ··········································· 643
Ⅱ. 개인납세과 면세사업자 개별관리대상자의 사후관리 ········································ 645
Ⅲ. 면세사업자 사업장현황신고 관련 예규 및 판례 ·············································· 647
제4장 개인납세과 사후검증 실무
제1절 개인납세과 부가가치세 매출세액의 사후검증 653
Ⅰ. 부가가치세 사후검증대상자의 선정 ·································································· 653
Ⅱ. 부가가치세 과세매출액의 사후검증 분석항목 ·················································· 659
Ⅲ. 부가가치세 과세매출액의 사후검증 분석포인트 ··············································· 663
Ⅳ. 부가가치세 영세율 매출액의 사후검증 분석포인트 ········································· 701
제2절 개인납세과 부가가치세 매입세액의 사후검증 756
Ⅰ. 부가가치세 매입세액에 대한 사후검증 분석포인트 ········································· 756
Ⅱ. 부가가치세 경감?공제세액에 대한 사후검증 분석포인트 ································ 818
Ⅲ. 예정신고 미환급세액에 대한 사후검증 분석포인트 ········································· 824
Ⅳ. 예정고지세액에 대한 사후검증 분석포인트 ······················································ 828
Ⅴ. 사업양수자의 대리납부 기납부세액에 대한 사후검증 분석포인트 ·················· 831
Ⅵ. 매입자 납부특례 기납부세액에 대한 사후검증 분석포인트 ····························· 843
제5장 개인납세과 소득세 사후검증 실무
제1절 기장사업자와 추계 소득금액의 관리 853
Ⅰ. 복식부기의무자 ·································································································· 853
Ⅱ. 소득금액의 추계결정 및 경정 ··········································································· 866
Ⅲ. 기준경비율 제도 ································································································ 868
Ⅳ. 단순경비율 제도 ································································································ 876
Ⅴ. 기준경비율 및 단순경비율 적용사례 ································································ 878
제2절 개인납세과의 종합소득세 업무일정과 신고관리 881
Ⅰ. 월별 소득세 주요업무 내용 ··············································································· 881
Ⅱ. 개인납세과 소득세 확정신고 관리 ···································································· 884
Ⅲ. 개인납세과 소득세 수정신고, 경정청구 및 기한후신고 ··································· 897
Ⅳ. 개인납세과 소득세 사후검증대상자 선정 ························································· 900
Ⅴ. 개인납세과 소득세 공제?감면의 사후관리 ······················································· 902
Ⅵ. 개인납세과 성실신고확인서 관리 ······································································ 903
제3절 개인납세과 사업소득의 범위와 귀속시기에 대한 사후검증 912
Ⅰ. 개인납세과 사업소득 범위에 대한 사후검증 ···················································· 912
Ⅱ. 개인납세과 사업소득 구분에 대한 사후검증 ···················································· 915
Ⅲ. 개인납세과 비과세 사업소득에 대한 사후검증 ················································ 923
Ⅳ. 개인납세과 총수입금액 및 필요경비의 귀속시기에 대한 사후검증 ················ 931
제4절 개인납세과 총수입금액에 대한 사후검증 934
Ⅰ. 사업소득 총수입금액 ························································································· 934
Ⅱ. 업종별 총수입금액 ····························································································· 939
Ⅲ. 사업용 고정자산 처분관련 총수입금액 ····························································· 942
Ⅳ. 부동산임대업 관련 총수입금액 ········································································· 944
Ⅴ. 회비관련 총수입금액 ························································································· 948
Ⅵ. 사업장 보상금 관련 총수입금액 ······································································· 949
Ⅶ. 재고자산 관련 총수입금액 ··············································································· 953
Ⅷ. 주택신축판매업자 등의 재고자산의 총수입금액 산입여부 ······························· 955
Ⅸ. 간이과세자의 총수입금액 ················································································ 958
Ⅹ. 사업소득 총수입금액의 불산입 ········································································· 959
제5절 개인납세과 사업소득 필요경비에 대한 사후검증 961
Ⅰ. 사업소득의 필요경비 ························································································· 961
Ⅱ. 부동산임대업 관련 필요경비 ··········································································· 970
Ⅲ. 부동산매매업 관련 필요경비 ············································································· 972
Ⅳ. 판매장려금 및 판매부대비용 관련 필요경비 ···················································· 974
Ⅴ. 여행경비 관련 필요경비 ···················································································· 976
Ⅵ. 종업원 관련 필요경비 ······················································································ 979
Ⅶ. 리스료 관련 필요경비 ······················································································· 982
Ⅷ. 제세공과금 관련 필요경비 ··············································································· 986
Ⅸ. 차입금이자 관련 필요경비 ················································································ 992
Ⅹ. 대손금 관련 필요경비 ······················································································· 998
?. 고정자산 평가손익 및 처분손익 관련 필요경비 ············································ 1002
?. 부가가치세 매입세액 관련 필요경비 ···························································· 1005
제6장 개인납세과 사후검증대상자 선정 실무사례
제1절 개인납세과 사후검증대상자 업종별 분석사례 1011
Ⅰ. 개인납세과 사후검증대상자 선정절차 ····························································· 1011
Ⅱ. 개인납세과 사후검증대상자 분석실무에 대한 설명 ······································· 1013
Ⅲ. 제조업 사후검증대상자 분석사례 ···································································· 1015
Ⅳ. 사후검증대상자 업종별 분석사례 ···································································· 1025
제5편 법인납세과 업무처리 실무
제1장 법인납세과 세무업무
제1절 법인납세과 세적관리 1073
Ⅰ. 법인납세과 업무용어 ······················································································· 1073
Ⅱ. 법인납세과 현장확인 및 업무처리자의 지정 ·················································· 1076
Ⅲ. 법인납세과 사업자등록 사전관리 및 사후관리 ·············································· 1079
Ⅳ. 법인납세과 사업자등록 일제점검 ···································································· 1085
Ⅴ. 법인납세과의 부실법인 관리 ··········································································· 1087
Ⅵ. 법인납세과 납세지 변경신고 법인의 관리 ····················································· 1089
Ⅶ. 법인납세과 법인으로 보는 단체의 관리 ························································· 1090
Ⅷ. 법인납세과 연결납세방식 적용 법인의 관리 ·················································· 1092
Ⅸ. 법인납세과의 동업기업 관리 ··········································································· 1094
제2절 법인납세과 신고관리 1098
Ⅰ. 법인납세과 법인세 신고관리 ··········································································· 1098
Ⅱ. 법인납세과의 법인세 신고서 처리절차 ··························································· 1101
Ⅲ. 법인납세과의 신고?납부 불일치명세서 관리 ·················································· 1105
Ⅳ. 법인납세과의 환급법인 관리 ··········································································· 1107
Ⅴ. 법인납세과 법인세 수정신고, 기한후신고 및 경정청구 ································· 1109
Ⅵ. 법인납세과 주식 등 변동상황명세서 관리 ····················································· 1112
Ⅷ. 법인납세과 금융?보험업자의 교육세 관리 ····················································· 1116
제3절 법인납세과의 사후관리 1118
Ⅰ. 법인납세과의 서면분석 업무 ··········································································· 1118
Ⅱ. 법인납세과 서면분석 내용의 처리절차 ··························································· 1123
Ⅲ. 법인납세과의 감면법인의 사후관리 시기 ······················································· 1125
Ⅳ. 법인납세과의 감면법인의 사후관리 방법 ······················································· 1128
Ⅴ. 법인납세과 과세자료의 관리 ··········································································· 1132
Ⅵ. 법인납세과의 계산서 및 세금계산서의 관리 ·················································· 1137
제2장 법인납세과의 사후검증 실무
제1절 법인납세과의 법인세 신고관리 사후검증 1141
Ⅰ. 법인별 신고안내를 통한 사후검증 ·································································· 1141
Ⅱ. 국세청의 개별분석 안내자료를 통한 사후검증 ·············································· 1148
Ⅲ. 국세청의 취약분야 안내자료를 통한 사후검증 ·············································· 1163
Ⅳ. 국세청의 자제분석 활용자료를 통한 사후검증 ············································ 1173
Ⅴ. 국세청의 업종별 분석 안내자료를 통한 사후검증 ········································· 1178
Ⅵ . 법인세 무신고법인의 사후검증 ····································································· 1187
Ⅶ. 법인세 신고내용에 대한 사후검증 ·································································· 1191
Ⅷ. 법인납세과의 공제?감면에 대한 사후검증 ····················································· 1198
제2절 법인납세과의 사후검증 분석사례 1201
Ⅰ. 국외기술료 수입금액 신고누락 사후검증 ······················································· 1201
Ⅱ. 대여금에 대한 이자수익 과소계상 사후검증 ·················································· 1203
Ⅲ. 수출 실적 신고누락 사후검증 ········································································· 1204
Ⅳ. 대표이사 단기대여금 사후검증 ······································································· 1208
Ⅴ. 무증빙 가공원가에 대한 사후검증 ·································································· 1209
Ⅵ. 외국납부세액 부당 공제에 대한 사후검증 ····················································· 1210
Ⅶ. 수입배당금 익금불산입에 대한 사후검증 ······················································· 1211
제6편 재산세과 업무처리 실무
제1장 재산세과 상속세 및 증여세 세무실무
제1절 재산세과 상속세 및 증여세 신고관리 1217
Ⅰ. 재산세과 업무용어 ··························································································· 1217
Ⅱ. 재산세과 상속세 및 증여세 신고서의 처리절차 ············································ 1220
Ⅲ. 재산세과 상속세 및 증여세 무납부자의 처리절차 ········································· 1223
Ⅳ. 재산세과 수정신고, 기한후 신고 및 경정청구 처리절차 ······························· 1225
Ⅴ. 재산세과 상속세 및 증여세 기타 민원관리 ··················································· 1227
제2절 재산세과 상속세 및 증여세 과세자료 관리 1229
Ⅰ. 재산세과 상속세 및 증여세 과세자료 ···························································· 1229
Ⅱ. 재산세과 상속세 및 증여세 과세자료의 처리절차 ········································· 1236
Ⅲ. 재산세과 유형별 과세자료 수집내용 ······························································ 1241
Ⅳ. 재산세과 상속세 및 증여세 현장확인 ···························································· 1245
Ⅴ. 재산세과 상속세 및 증여세의 기획점검 ························································· 1248
제3절 재산세과 명의신탁주식 실제소유자 확인신청 및 처리 1250
Ⅰ. 재산세과 명의신탁주식 실제소유자 확인신청 ················································ 1250
Ⅱ. 재산세과 명의신탁주식 실제소유자 확인신청 처리절차 ································ 1254
제4절 재산세과 상속세 및 증여세 세무조사 관리 1258
Ⅰ. 재산세과 상속세 및 증여세 조사 일반관리 ··················································· 1258
Ⅱ. 재산세과 상속세 서면확인 결정제도 ······························································ 1260
Ⅲ. 재산세과 상속세 금융조사 ·············································································· 1263
Ⅳ. 재산세과 상속세 조사관리 ·············································································· 1265
Ⅴ. 재산세과 상속세 준비조사 및 실지 세무조사 ················································ 1267
Ⅵ. 재산세과 증여세 조사관리 ·············································································· 1275
제5절 재산세과 자금출처조사 및 주식변동조사 관리 1278
Ⅰ. 재산세과 자금출처조사 관리 ··········································································· 1278
Ⅱ. 재산세과 자금출처조사 서면확인 또는 실지조사 ··········································· 1280
Ⅲ. 재산세과 주식변동조사 관리 ··········································································· 1282
Ⅳ. 재산세과 주식변동 서면확인 또는 실지조사 ·················································· 1285
Ⅴ. 재산세과 상속세 및 증여세의 결정 ································································ 1287
제6절 재산세과 상속세 및 증여세 사후관리 1290
Ⅰ. 재산세과 상속세 및 증여세 공제?감면 등의 사후관리 ································· 1290
Ⅱ. 재산세과 공익법인 등에 대한 출연재산의 사후관리 ····································· 1291
Ⅲ. 재산세과 부채 사후관리 ·················································································· 1292
Ⅳ. 재산세과 고액상속인 사후관리 ····································································· 1293
제2장 재산세과 상속세 사후검증 주요쟁점
제1절 민법과 상속세 1297
Ⅰ. 민법과 상속세 개요 ························································································· 1297
Ⅱ. 유증과 사인증여 ······························································································ 1318
Ⅲ. 상속세 과세범위 ······························································································ 1322
제2절 상속세 과세대상 재산의 사후검증 1332
Ⅰ. 총 상속재산가액의 사후검증 ··········································································· 1332
Ⅱ. 간주 상속재산가액의 사후검증 ······································································· 1342
Ⅲ. 추정 상속재산가액의 사후검증 ······································································· 1348
Ⅳ. 추정 상속재산가액의 계산사례 ······································································· 1357
제3절 상속세 과세가액 차감대상의 사후검증 1364
Ⅰ. 비과세 상속재산가액의 사후검증 ···································································· 1364
Ⅱ. 과세가액불산입 상속재산가액의 사후검증 ······················································ 1366
Ⅲ. 공과금의 사후검증 ··························································································· 1370
Ⅳ. 장례비의 사후검증 ··························································································· 1373
Ⅴ. 채무 공제금액의 사후검증 ·············································································· 1375
Ⅵ. 합산대상 사전증여재산의 사후검증 ································································ 1379
제3장 재산세과 증여세 사후검증 주요쟁점
제1절 증여세 과세대상 자산의 사후검증 1389
Ⅰ. 민법과 증여세 개요 ························································································· 1389
Ⅱ. 증여세 과세가액 및 과세표준에 대한 사후검증 ············································ 1401
제4장 재산세과 양도소득세 세무실무
제1절 재산세과 양도소득세 과세자료 관리 1411
Ⅰ. 재산세과 양도소득세 신고서 관리 ·································································· 1411
Ⅱ. 재산세과 양도소득세 과세자료 관리 ···························································· 1414
Ⅲ. 재산세과 양도소득세 과세자료 처리절차 ······················································· 1416
Ⅳ. 재산세과 양도소득세 현장확인 ······································································· 1418
Ⅴ. 재산세과 양도소득세 사후관리 ······································································· 1420
Ⅵ. 재산세과 양도소득세 예정신고 관리 ······························································ 1422
Ⅶ. 재산세과 양도소득세 비과세 및 공제감면 관리 ············································ 1431
제2절 재산세과 주식 및 출자지분 등에 대한 양도소득세 관리 1434
Ⅰ. 양도소득세 과세대상 주식 및 출자지분 ························································· 1434
Ⅱ. 주권상장법인의 주식의 사후검증 ···································································· 1438
제5장 재산세과 자금출처 확인서 실무
제1절 재산세과 재외국민의 자금출처 확인서 1449
Ⅰ. 재외국민 업무용어 ··························································································· 1449
Ⅱ. 해외이주비 자금출처확인서 ············································································· 1451
Ⅲ. 부동산 매각자금 확인서 ·················································································· 1455
Ⅳ. 예금 등에 대한 자금출처 확인서 ··································································· 1458
제1장 민원봉사실 세무실무
제1절 민원봉사실의 민원사무 5
Ⅰ. 민원봉사실 업무용어 ······························································································ 5
Ⅱ. 민원봉사실의 처리업무 및 근무조사관 ································································· 7
Ⅲ. 민원봉사실의 서류접수 및 증명서류 ··································································· 10
Ⅳ. 민원봉사실의 민원사무 처리절차 ········································································ 13
Ⅴ. 민원봉사실의 증명민원 종류 ··············································································· 15
Ⅵ. 민원봉사실의 증명민원 신청방법 ········································································ 20
제2절 민원봉사실 세적민원 25
Ⅰ. 민원봉사실 사업자등록신청서 접수경로 ····························································· 25
Ⅱ. 민원봉사실의 분류전담관 ···················································································· 27
Ⅲ.민원봉사실 법인설립신고 및 사업자등록신청서 처리절차 ··································· 29
Ⅳ. 민원봉사실 사업자등록신청서 정정, 휴업 및 폐업 ·········································· 31
Ⅴ. 민원봉사실 기타 세적민원 업무 ·········································································· 34
Ⅵ. 민원봉사실 주무과 민원사무 처리 ······································································ 35
제2장 민원봉사실 사업자등록 실무
제1절 사업자등록의 업태와 종목 39
Ⅰ. 사업자등록의 의미와 근거법령 ············································································ 39
Ⅱ. 한국표준산업분류와 사업자등록의 업태와 종목 ················································· 46
Ⅲ. 사업자등록 신청 시 업태와 종목의 선택 ··························································· 53
제2절 사업자등록의 신청, 정정 및 말소 59
Ⅰ. 사업자등록의 신청 ······························································································· 59
Ⅱ. 사업자등록의 정정 ······························································································· 64
Ⅲ. 사업자등록의 휴업 및 폐업 ··············································································· 67
Ⅳ. 사업자등록의 말소 및 갱신 ················································································· 71
Ⅴ. 사업자등록의 직권등록 및 등록거부 ··································································· 77
제3절 총괄납부사업자와 사업자단위과세사업자의 사업자등록 80
Ⅰ. 주사업장 총괄납부사업자의 사업자등록 ····························································· 80
Ⅱ. 사업자단위과세사업자의 사업자등록 ··································································· 86
제4절 고유번호 96
Ⅰ. 고유번호 ··············································································································· 96
Ⅱ. 교회 및 사찰 등의 고유번호 ··············································································· 99
Ⅲ. 해외현지기업의 고유번호 ·················································································· 103
제5절 사업장 형태별 사업자등록 108
Ⅰ. 사업장과 사업자등록 ························································································· 108
Ⅱ. 직매장과 사업자등록 ························································································· 119
Ⅲ. 하치장과 사업자등록 ························································································· 123
Ⅳ. 임시사업장과 사업자등록 ·················································································· 126
제6절 사업자 유형별 사업자등록 130
Ⅰ. 개인사업자의 사업자등록 ·················································································· 131
Ⅱ. 내국 영리법인의 사업자등록 ············································································· 142
Ⅲ. 비거주자 및 외국법인의 사업자등록 ································································ 147
Ⅳ. 비영리 내국법인의 사업자등록 ········································································· 155
Ⅴ. 법인격 없는 사단, 재단 그 밖의 단체의 사업자등록 ······································ 157
Ⅵ. 공동사업과 사업자등록 ······················································································ 165
Ⅶ. 다단계판매업자 및 판매원의 사업자등록 ························································· 170
Ⅷ. 과세유흥장소의 사업자등록 ··············································································· 179
제2편 납세자보호담당관실 실무
제1장 납세자보호담당관실 세무실무
제1절 납세자보호담당관실의 업무범위 193
Ⅰ. 납세자보호담당관실의 업무용어 ········································································ 193
Ⅱ. 납세자보호관 및 납세자보호담당관의 담당업무 ··············································· 195
Ⅲ. 국선대리인 제도 ································································································ 196
Ⅳ. 국선대리인의 선정 및 지정 ··············································································· 198
Ⅴ. 전자불복청구 ······································································································ 201
제2절 국세불복청구 202
Ⅰ. 불복청구의 종류 ································································································ 202
Ⅱ. 불복청구 대상에서 제외되는 처분 ···································································· 205
Ⅲ. 불복청구인과 대리인 ························································································· 206
Ⅳ. 불복청구의 청구기간 ························································································· 210
Ⅴ. 불복청구가 국세집행에 미치는 영향 ································································ 214
Ⅵ. 청구인의 관계서류 열람 및 의견진술권 ··························································· 215
Ⅶ. 불복청구서의 심리와 보정 ················································································ 217
Ⅷ. 불복청구에 대한 결정 ······················································································· 219
제3절 납세자보호위원회의 조사관리 225
Ⅰ. 납세자보호위원회 ······························································································· 225
Ⅱ. 납세자보호위원회의 조사기간 연장승인 ··························································· 231
Ⅲ. 일반세무조사의 조사기간 연장절차 ·································································· 239
Ⅳ. 조세범칙조사의 조사기간 연장절차 ·································································· 241
Ⅴ. 세무조사의 중지 ································································································ 244
Ⅵ. 세무조사의 조사범위 확대 ················································································ 253
Ⅶ. 조사범위 확대의 승인권자 ················································································ 256
Ⅷ. 납세자보호위원회의 조사범위 확대 심의절차 ·················································· 258
Ⅸ. 조사범위 확대와 확인업무와의 관계 ································································ 260
제2장 납세자보호담당관실 지원실무
제1절 고충민원 265
Ⅰ. 고충민원의 처리대상 ························································································· 265
Ⅱ. 고충민원의 처리기간 ························································································· 268
Ⅲ. 고충민원의 처리관할 ························································································· 270
Ⅳ. 직권시정 대상 고충민원 ···················································································· 272
Ⅴ. 고충민원 처리를 위한 사실관계 확인절차 ······················································· 273
Ⅵ. 고충민원 처리를 위한 증빙자료의 수집방법 ···················································· 275
Ⅶ. 납세자보호위원회의 고충민원 처리절차 ··························································· 277
제2절 권리보호요청제도 282
Ⅰ. 권리보호요청의 대상 및 신청기한 ···································································· 282
Ⅱ. 권리보호요청의 처리절차 ·················································································· 286
Ⅲ. 세무조사에 대한 권리보호요청 ········································································· 289
Ⅳ. 일반 국세행정에 대한 권리보호요청 ································································ 294
제3절 영세납세자지원단 297
Ⅰ. 영세납세지원단의 운용 및 인원구성 ································································ 297
Ⅱ. 영세납세자에 대한 지원절차 ············································································· 300
Ⅲ. 영세납세자에 대한 직권지원 ··········································································· 302
제3편 개인납세과 부가가치세 실무
제1장 개인납세과 부가가치세 세적관리 실무
제1절 개인납세과 부가가치세기본업무 309
Ⅰ. 개인납세과 부가가치세 업무용어 ······································································ 309
Ⅱ. 부가가치세 납세의무자 ······················································································ 311
Ⅲ. 부가가치세법상 사업의 구분 ············································································· 316
Ⅳ. 부가가치세의 과세기간 ······················································································ 321
Ⅴ. 부가가치세의 납세지 ························································································· 327
제2절 개인납세과 사업자등록 발급관리 332
Ⅰ. 부가가치세법상 사업자등록 ············································································· 332
Ⅱ. 개인납세과 고유번호 부여 ················································································ 339
Ⅲ. 개인납세과 사업자등록 정정 ············································································· 341
Ⅳ. 개인납세과 사업자등록 관리절차 ······································································ 343
Ⅴ. 사업자등록 관련 예규 및 판례 ········································································· 349
제3절 개인납세과 사업자등록 사전관리 및 사후관리 353
Ⅰ. 개인납세과 사업자등록 교부 전 사전확인 ······················································· 353
Ⅱ. 개인납세과 사업자등록 일제점검 ······································································ 357
Ⅲ. 개인납세과 사업자등록 사후관리 ······································································ 359
Ⅳ. 개인납세과 임시사업장의 관리절차 ·································································· 361
Ⅴ. 개인납세과 세적변동사항의 관리절차 ······························································· 363
Ⅵ. 개인납세과 부가가치세 업무담당자 ·································································· 366
제4절 개인납세과의 명의위장사업자 관리 371
Ⅰ. 개인납세과의 명의위장 사업자 세원관리 ························································· 371
Ⅱ. 국세청의 명의위장 방지 및 처벌 내용 ····························································· 374
Ⅲ. 명의대여 행위죄 및 범칙처분 ··········································································· 375
Ⅳ. 명의위장 확정시 부가가치세 등 경정방법 ······················································· 378
Ⅴ. 개인납세과의 명의도용자 관리 ········································································· 381
제2장 부가가치세 신고관리 실무
제1절 개인납세과 부가가치세 신고관리 385
Ⅰ. 개인납세과 부가가치세 무신고자 관리 ····························································· 385
Ⅱ. 개인납세과 부가가치세 수정신고 및 경정청구 관리 ······································· 387
Ⅲ. 개인납세과 부가가치세 신고서 관리 ································································ 392
Ⅳ. 개인납세과 부가가치세 징수 및 예정고지 ······················································· 394
제2절 개인납세과 부가가치세 환급관리개인납세과 부가가치세 환급관리 397
Ⅰ. 개인납세과 부가가치세 환급유형 ······································································ 397
Ⅱ. 개인납세과 부가가치세 환급관리 ······································································ 400
제3장 개인납세과 부가가치세 과세자료 실무
제1절 개인납세과 부가가치세 개별분석 관리 407
Ⅰ. 개인납세과 부가가치세 분야별 세원관리 ························································· 407
Ⅱ. 개인납세과 부가가치세 항목별 세원관리 ························································· 409
Ⅲ. 개인납세과 부가가치세 개별분석대상자 세원관리 ··········································· 411
제2절 개인납세과 부가가치세 과세자료 관리 413
Ⅰ. 개인납세과 부가가치세 과세자료의 개요 ························································· 413
Ⅱ. 개인납세과 부가가치세 과세자료의 처리절차 ·················································· 416
Ⅲ. 개인납세과 부가가치세 과세자료 처리요령 ······················································ 420
Ⅳ. 개인납세과 과세유흥장소 관리 ········································································· 424
제3절 개인납세과 부가가치세 사업자 관리 435
Ⅰ. 주사업장 총괄납부의 개요 ················································································ 435
Ⅱ. 개인납세과 주사업장 총괄납부 사업자 관리 ···················································· 440
Ⅲ. 사업자단위과세사업자 ······················································································ 443
Ⅳ. 개인납세과 사업자단위과세사업자 관리 ··························································· 445
Ⅴ. 개인납세과 휴업자 및 폐업자 관리 ·································································· 449
Ⅵ. 개인납세과 과세유형전환 사업자 관리 ····························································· 455
제4장 개인납세과 부가가치세 기타관리 실무
제1절 개인납세과 세금계산서 및 신용카드 관리 465
Ⅰ. 개인납세과 세금계산서합계표의 관리 ······························································· 465
Ⅱ. 개인납세과 매입자발행세금계산서 관리 ··························································· 468
Ⅲ. 개인납세과 신용카드 자료의 수집 ···································································· 472
제2절 사업자단체 및 공평과세위원회 473
Ⅰ. 사업자단체 ········································································································· 473
Ⅱ. 공평과세위원회 ·································································································· 478
제4편 개인납세과 소득세 업무처리 실무
제1장 개인납세과 소득세 신고관리 실무
제1절 개인납세과 소득세 세적관리 485
Ⅰ. 개인납세과 소득세 업무용어 ············································································· 485
Ⅱ. 개인납세과 소득세 업무담당자 지정 ································································ 488
Ⅲ. 개인납세과 고유번호 및 납세지 지정 ······························································· 497
Ⅳ. 개인납세과 사업자등록 관리절차 ······································································ 501
Ⅴ. 개인납세과 사업장별 수입금액일람표의 처리 ·················································· 505
Ⅵ. 개인납세과 소득세 확정신고 안내 ···································································· 506
제2절 개인납세과 소득세 신고관리 507
Ⅰ. 개인납세과 소득세 신고서 처리절차 ································································ 507
Ⅱ. 개인납세과 소득세 환급 및 사후결의 ······························································· 516
Ⅲ. 개인납세과 소득세 신고내용의 사후검증 ························································· 518
Ⅳ. 개인납세과 성실신고확인서 관리 ······································································ 520
Ⅴ. 개인납세과 소득세 수정신고, 경정청구 및 기한후신고 ··································· 522
Ⅵ. 개인납세과 소득세 중간예납관리 ······································································ 524
제3절 개인납세과 사업장현황 신고관리 527
Ⅰ. 면세사업자의 사업장현황신고 ··········································································· 527
Ⅱ. 개인납세과 자료 과세대상자 신고관리 ····························································· 530
Ⅲ. 겸업사업자의 면세사업자 사업장현황신고 ························································ 531
Ⅳ. 개인납세과 면세사업자 현장확인 ···································································· 532
Ⅴ. 개인납세과 사업용계좌 신고관리 ······································································ 534
Ⅵ. 개인납세과 계산서합계표 신고관리 ·································································· 535
Ⅶ. 개인납세과 소득세 공제감면 관리 ···································································· 537
제4절 개인납세과 납세조합 관리 538
Ⅰ. 개인납세과 납세조합 관리 ················································································ 538
Ⅱ. 개인납세과 납세조합원 관리 ············································································· 540
Ⅲ. 개인납세과 납세조합 원천징수 관리 ································································ 542
Ⅳ. 개인납세과 납세조합 납세관리 ········································································· 545
Ⅴ. 개인납세과 납세조합 교부금 관리 ···································································· 547
제2장 개인납세과 소득세 과세자료 처리실무
제1절 개인납세과 소득세 과세자료 관리절차 551
Ⅰ. 종합소득세 기장의무자 ······················································································ 551
Ⅱ. 개인납세과 소득세 과세자료 담당자 지정 ······················································· 557
Ⅲ. 개인납세과 소득세 과세자료 처리기한 ····························································· 559
Ⅳ. 개인납세과 소득세 과세자료 처리절차 ····························································· 563
Ⅴ. 개인납세과 소득세 과세자료 인계관리 ····························································· 567
제2절 개인납세과 소득세 과세자료 처리방법 569
Ⅰ. 수입금액 누락 과세자료 ···················································································· 569
Ⅱ. 인정상여, 배당소득 및 기타소득 과세자료 ······················································ 573
Ⅲ. 위장매입 과세자료 ····························································································· 580
Ⅳ. 가공매입 과세자료 ····························································································· 585
Ⅴ. 소득합산표(Ⅰ, Ⅱ, Ⅲ) 과세자료 ······································································· 590
Ⅵ. 계산서합계표 불부합 과세자료 ········································································· 598
Ⅶ. 의료업자 수입금액합산표 과세자료 ·································································· 602
Ⅷ. 인적용역제공 사업자 과세자료 ········································································· 604
Ⅸ. 신용카드매출 등 과소신고 과세자료 ································································ 605
Ⅹ. 경락대금 배당관련 과세자료 ············································································· 607
?. 지로이용실적 과세자료 ······················································································ 608
?. 건축물 미술장식품 과세자료 ············································································· 609
제3장 개인납세과의 면세사업자 처리실무
제1절 면세사업자 사업장현황신고의 관리 613
Ⅰ. 면세사업자 사업장 현황신고 개요 ···································································· 613
Ⅱ. 면세사업자 사업장현황신고 대상자 ·································································· 618
Ⅲ. 면세사업자 사업장현황신고 제외자 ·································································· 622
Ⅳ. 개인납세과 면세사업자 수입금액 자료수집 ······················································ 624
Ⅴ. 면세사업자의 매입처별(세금)계산서합계표 제출 ·············································· 626
Ⅵ. 개인납세과 면세사업자 사업장현황신고 안내문 유형 ······································ 628
Ⅶ. 개인납세과 면세사업자 사업장현황신고 안내문 예시 ······································ 631
Ⅷ. 면세사업자 사업장현황신고 관련 가산세 ························································· 639
제2절 개인납세과 면세사업자 개별관리대상의 관리 643
Ⅰ. 개인납세과의 면세사업자 개별관리대상자의 선정 ··········································· 643
Ⅱ. 개인납세과 면세사업자 개별관리대상자의 사후관리 ········································ 645
Ⅲ. 면세사업자 사업장현황신고 관련 예규 및 판례 ·············································· 647
제4장 개인납세과 사후검증 실무
제1절 개인납세과 부가가치세 매출세액의 사후검증 653
Ⅰ. 부가가치세 사후검증대상자의 선정 ·································································· 653
Ⅱ. 부가가치세 과세매출액의 사후검증 분석항목 ·················································· 659
Ⅲ. 부가가치세 과세매출액의 사후검증 분석포인트 ··············································· 663
Ⅳ. 부가가치세 영세율 매출액의 사후검증 분석포인트 ········································· 701
제2절 개인납세과 부가가치세 매입세액의 사후검증 756
Ⅰ. 부가가치세 매입세액에 대한 사후검증 분석포인트 ········································· 756
Ⅱ. 부가가치세 경감?공제세액에 대한 사후검증 분석포인트 ································ 818
Ⅲ. 예정신고 미환급세액에 대한 사후검증 분석포인트 ········································· 824
Ⅳ. 예정고지세액에 대한 사후검증 분석포인트 ······················································ 828
Ⅴ. 사업양수자의 대리납부 기납부세액에 대한 사후검증 분석포인트 ·················· 831
Ⅵ. 매입자 납부특례 기납부세액에 대한 사후검증 분석포인트 ····························· 843
제5장 개인납세과 소득세 사후검증 실무
제1절 기장사업자와 추계 소득금액의 관리 853
Ⅰ. 복식부기의무자 ·································································································· 853
Ⅱ. 소득금액의 추계결정 및 경정 ··········································································· 866
Ⅲ. 기준경비율 제도 ································································································ 868
Ⅳ. 단순경비율 제도 ································································································ 876
Ⅴ. 기준경비율 및 단순경비율 적용사례 ································································ 878
제2절 개인납세과의 종합소득세 업무일정과 신고관리 881
Ⅰ. 월별 소득세 주요업무 내용 ··············································································· 881
Ⅱ. 개인납세과 소득세 확정신고 관리 ···································································· 884
Ⅲ. 개인납세과 소득세 수정신고, 경정청구 및 기한후신고 ··································· 897
Ⅳ. 개인납세과 소득세 사후검증대상자 선정 ························································· 900
Ⅴ. 개인납세과 소득세 공제?감면의 사후관리 ······················································· 902
Ⅵ. 개인납세과 성실신고확인서 관리 ······································································ 903
제3절 개인납세과 사업소득의 범위와 귀속시기에 대한 사후검증 912
Ⅰ. 개인납세과 사업소득 범위에 대한 사후검증 ···················································· 912
Ⅱ. 개인납세과 사업소득 구분에 대한 사후검증 ···················································· 915
Ⅲ. 개인납세과 비과세 사업소득에 대한 사후검증 ················································ 923
Ⅳ. 개인납세과 총수입금액 및 필요경비의 귀속시기에 대한 사후검증 ················ 931
제4절 개인납세과 총수입금액에 대한 사후검증 934
Ⅰ. 사업소득 총수입금액 ························································································· 934
Ⅱ. 업종별 총수입금액 ····························································································· 939
Ⅲ. 사업용 고정자산 처분관련 총수입금액 ····························································· 942
Ⅳ. 부동산임대업 관련 총수입금액 ········································································· 944
Ⅴ. 회비관련 총수입금액 ························································································· 948
Ⅵ. 사업장 보상금 관련 총수입금액 ······································································· 949
Ⅶ. 재고자산 관련 총수입금액 ··············································································· 953
Ⅷ. 주택신축판매업자 등의 재고자산의 총수입금액 산입여부 ······························· 955
Ⅸ. 간이과세자의 총수입금액 ················································································ 958
Ⅹ. 사업소득 총수입금액의 불산입 ········································································· 959
제5절 개인납세과 사업소득 필요경비에 대한 사후검증 961
Ⅰ. 사업소득의 필요경비 ························································································· 961
Ⅱ. 부동산임대업 관련 필요경비 ··········································································· 970
Ⅲ. 부동산매매업 관련 필요경비 ············································································· 972
Ⅳ. 판매장려금 및 판매부대비용 관련 필요경비 ···················································· 974
Ⅴ. 여행경비 관련 필요경비 ···················································································· 976
Ⅵ. 종업원 관련 필요경비 ······················································································ 979
Ⅶ. 리스료 관련 필요경비 ······················································································· 982
Ⅷ. 제세공과금 관련 필요경비 ··············································································· 986
Ⅸ. 차입금이자 관련 필요경비 ················································································ 992
Ⅹ. 대손금 관련 필요경비 ······················································································· 998
?. 고정자산 평가손익 및 처분손익 관련 필요경비 ············································ 1002
?. 부가가치세 매입세액 관련 필요경비 ···························································· 1005
제6장 개인납세과 사후검증대상자 선정 실무사례
제1절 개인납세과 사후검증대상자 업종별 분석사례 1011
Ⅰ. 개인납세과 사후검증대상자 선정절차 ····························································· 1011
Ⅱ. 개인납세과 사후검증대상자 분석실무에 대한 설명 ······································· 1013
Ⅲ. 제조업 사후검증대상자 분석사례 ···································································· 1015
Ⅳ. 사후검증대상자 업종별 분석사례 ···································································· 1025
제5편 법인납세과 업무처리 실무
제1장 법인납세과 세무업무
제1절 법인납세과 세적관리 1073
Ⅰ. 법인납세과 업무용어 ······················································································· 1073
Ⅱ. 법인납세과 현장확인 및 업무처리자의 지정 ·················································· 1076
Ⅲ. 법인납세과 사업자등록 사전관리 및 사후관리 ·············································· 1079
Ⅳ. 법인납세과 사업자등록 일제점검 ···································································· 1085
Ⅴ. 법인납세과의 부실법인 관리 ··········································································· 1087
Ⅵ. 법인납세과 납세지 변경신고 법인의 관리 ····················································· 1089
Ⅶ. 법인납세과 법인으로 보는 단체의 관리 ························································· 1090
Ⅷ. 법인납세과 연결납세방식 적용 법인의 관리 ·················································· 1092
Ⅸ. 법인납세과의 동업기업 관리 ··········································································· 1094
제2절 법인납세과 신고관리 1098
Ⅰ. 법인납세과 법인세 신고관리 ··········································································· 1098
Ⅱ. 법인납세과의 법인세 신고서 처리절차 ··························································· 1101
Ⅲ. 법인납세과의 신고?납부 불일치명세서 관리 ·················································· 1105
Ⅳ. 법인납세과의 환급법인 관리 ··········································································· 1107
Ⅴ. 법인납세과 법인세 수정신고, 기한후신고 및 경정청구 ································· 1109
Ⅵ. 법인납세과 주식 등 변동상황명세서 관리 ····················································· 1112
Ⅷ. 법인납세과 금융?보험업자의 교육세 관리 ····················································· 1116
제3절 법인납세과의 사후관리 1118
Ⅰ. 법인납세과의 서면분석 업무 ··········································································· 1118
Ⅱ. 법인납세과 서면분석 내용의 처리절차 ··························································· 1123
Ⅲ. 법인납세과의 감면법인의 사후관리 시기 ······················································· 1125
Ⅳ. 법인납세과의 감면법인의 사후관리 방법 ······················································· 1128
Ⅴ. 법인납세과 과세자료의 관리 ··········································································· 1132
Ⅵ. 법인납세과의 계산서 및 세금계산서의 관리 ·················································· 1137
제2장 법인납세과의 사후검증 실무
제1절 법인납세과의 법인세 신고관리 사후검증 1141
Ⅰ. 법인별 신고안내를 통한 사후검증 ·································································· 1141
Ⅱ. 국세청의 개별분석 안내자료를 통한 사후검증 ·············································· 1148
Ⅲ. 국세청의 취약분야 안내자료를 통한 사후검증 ·············································· 1163
Ⅳ. 국세청의 자제분석 활용자료를 통한 사후검증 ············································ 1173
Ⅴ. 국세청의 업종별 분석 안내자료를 통한 사후검증 ········································· 1178
Ⅵ . 법인세 무신고법인의 사후검증 ····································································· 1187
Ⅶ. 법인세 신고내용에 대한 사후검증 ·································································· 1191
Ⅷ. 법인납세과의 공제?감면에 대한 사후검증 ····················································· 1198
제2절 법인납세과의 사후검증 분석사례 1201
Ⅰ. 국외기술료 수입금액 신고누락 사후검증 ······················································· 1201
Ⅱ. 대여금에 대한 이자수익 과소계상 사후검증 ·················································· 1203
Ⅲ. 수출 실적 신고누락 사후검증 ········································································· 1204
Ⅳ. 대표이사 단기대여금 사후검증 ······································································· 1208
Ⅴ. 무증빙 가공원가에 대한 사후검증 ·································································· 1209
Ⅵ. 외국납부세액 부당 공제에 대한 사후검증 ····················································· 1210
Ⅶ. 수입배당금 익금불산입에 대한 사후검증 ······················································· 1211
제6편 재산세과 업무처리 실무
제1장 재산세과 상속세 및 증여세 세무실무
제1절 재산세과 상속세 및 증여세 신고관리 1217
Ⅰ. 재산세과 업무용어 ··························································································· 1217
Ⅱ. 재산세과 상속세 및 증여세 신고서의 처리절차 ············································ 1220
Ⅲ. 재산세과 상속세 및 증여세 무납부자의 처리절차 ········································· 1223
Ⅳ. 재산세과 수정신고, 기한후 신고 및 경정청구 처리절차 ······························· 1225
Ⅴ. 재산세과 상속세 및 증여세 기타 민원관리 ··················································· 1227
제2절 재산세과 상속세 및 증여세 과세자료 관리 1229
Ⅰ. 재산세과 상속세 및 증여세 과세자료 ···························································· 1229
Ⅱ. 재산세과 상속세 및 증여세 과세자료의 처리절차 ········································· 1236
Ⅲ. 재산세과 유형별 과세자료 수집내용 ······························································ 1241
Ⅳ. 재산세과 상속세 및 증여세 현장확인 ···························································· 1245
Ⅴ. 재산세과 상속세 및 증여세의 기획점검 ························································· 1248
제3절 재산세과 명의신탁주식 실제소유자 확인신청 및 처리 1250
Ⅰ. 재산세과 명의신탁주식 실제소유자 확인신청 ················································ 1250
Ⅱ. 재산세과 명의신탁주식 실제소유자 확인신청 처리절차 ································ 1254
제4절 재산세과 상속세 및 증여세 세무조사 관리 1258
Ⅰ. 재산세과 상속세 및 증여세 조사 일반관리 ··················································· 1258
Ⅱ. 재산세과 상속세 서면확인 결정제도 ······························································ 1260
Ⅲ. 재산세과 상속세 금융조사 ·············································································· 1263
Ⅳ. 재산세과 상속세 조사관리 ·············································································· 1265
Ⅴ. 재산세과 상속세 준비조사 및 실지 세무조사 ················································ 1267
Ⅵ. 재산세과 증여세 조사관리 ·············································································· 1275
제5절 재산세과 자금출처조사 및 주식변동조사 관리 1278
Ⅰ. 재산세과 자금출처조사 관리 ··········································································· 1278
Ⅱ. 재산세과 자금출처조사 서면확인 또는 실지조사 ··········································· 1280
Ⅲ. 재산세과 주식변동조사 관리 ··········································································· 1282
Ⅳ. 재산세과 주식변동 서면확인 또는 실지조사 ·················································· 1285
Ⅴ. 재산세과 상속세 및 증여세의 결정 ································································ 1287
제6절 재산세과 상속세 및 증여세 사후관리 1290
Ⅰ. 재산세과 상속세 및 증여세 공제?감면 등의 사후관리 ································· 1290
Ⅱ. 재산세과 공익법인 등에 대한 출연재산의 사후관리 ····································· 1291
Ⅲ. 재산세과 부채 사후관리 ·················································································· 1292
Ⅳ. 재산세과 고액상속인 사후관리 ····································································· 1293
제2장 재산세과 상속세 사후검증 주요쟁점
제1절 민법과 상속세 1297
Ⅰ. 민법과 상속세 개요 ························································································· 1297
Ⅱ. 유증과 사인증여 ······························································································ 1318
Ⅲ. 상속세 과세범위 ······························································································ 1322
제2절 상속세 과세대상 재산의 사후검증 1332
Ⅰ. 총 상속재산가액의 사후검증 ··········································································· 1332
Ⅱ. 간주 상속재산가액의 사후검증 ······································································· 1342
Ⅲ. 추정 상속재산가액의 사후검증 ······································································· 1348
Ⅳ. 추정 상속재산가액의 계산사례 ······································································· 1357
제3절 상속세 과세가액 차감대상의 사후검증 1364
Ⅰ. 비과세 상속재산가액의 사후검증 ···································································· 1364
Ⅱ. 과세가액불산입 상속재산가액의 사후검증 ······················································ 1366
Ⅲ. 공과금의 사후검증 ··························································································· 1370
Ⅳ. 장례비의 사후검증 ··························································································· 1373
Ⅴ. 채무 공제금액의 사후검증 ·············································································· 1375
Ⅵ. 합산대상 사전증여재산의 사후검증 ································································ 1379
제3장 재산세과 증여세 사후검증 주요쟁점
제1절 증여세 과세대상 자산의 사후검증 1389
Ⅰ. 민법과 증여세 개요 ························································································· 1389
Ⅱ. 증여세 과세가액 및 과세표준에 대한 사후검증 ············································ 1401
제4장 재산세과 양도소득세 세무실무
제1절 재산세과 양도소득세 과세자료 관리 1411
Ⅰ. 재산세과 양도소득세 신고서 관리 ·································································· 1411
Ⅱ. 재산세과 양도소득세 과세자료 관리 ···························································· 1414
Ⅲ. 재산세과 양도소득세 과세자료 처리절차 ······················································· 1416
Ⅳ. 재산세과 양도소득세 현장확인 ······································································· 1418
Ⅴ. 재산세과 양도소득세 사후관리 ······································································· 1420
Ⅵ. 재산세과 양도소득세 예정신고 관리 ······························································ 1422
Ⅶ. 재산세과 양도소득세 비과세 및 공제감면 관리 ············································ 1431
제2절 재산세과 주식 및 출자지분 등에 대한 양도소득세 관리 1434
Ⅰ. 양도소득세 과세대상 주식 및 출자지분 ························································· 1434
Ⅱ. 주권상장법인의 주식의 사후검증 ···································································· 1438
제5장 재산세과 자금출처 확인서 실무
제1절 재산세과 재외국민의 자금출처 확인서 1449
Ⅰ. 재외국민 업무용어 ··························································································· 1449
Ⅱ. 해외이주비 자금출처확인서 ············································································· 1451
Ⅲ. 부동산 매각자금 확인서 ·················································································· 1455
Ⅳ. 예금 등에 대한 자금출처 확인서 ··································································· 1458