도서소개

수험생활의 경험자로서 본 저자의 비결을 공유하자면 공부를 잘 할 수 있는 방법은 재미있고 능동적인 공부를 하는것이라고 생각합니다. 공부가 재미있는 순간은 하루에 단 몇 초면 충분합니다. 그 몇 초로 하루를 기분 좋게 보낼 수 있습니다. 능동적으로 공부하면 재미있고 효율성이 높아집니다. 능동적으로 공부할 수 있는 방법의 하나가 스터디입니다. 세법 스터디로 보통 ox교재를 사용합니다. 그런데 개인적으로 ox는 가장 좋은 방법일 수 없다고 생각합니다. ox를 통해 공부할 때는 ‘이게 함정이군, 이걸 주의해야겠군’ 꽤 도움이 되는 것처럼 느껴지지만 막상 객관식 문제를 풀거나 시험장에서 시험문제를 볼 때는 ‘ox문제집에서 본 문장인데 내가 이걸 “o”라고 했는지 “x”라고 했는지, 그래 서 맞았는지 틀렸는지’ 이런 고민을 하게 됩니다. 시험장에서 우리의 뇌는 봤던 문장은 기억합니다. 하지만 그 문장이 맞는 문장이었는지 틀린 문장이었는지를 확신하지는 못합니다. 따라서, 공부는 옳은 문장만 보는 것이 좋습니다. 그래서 평소 보던 문장과 다른 문장인데 하면서 답을 찾는 것입니 다. 이런 저자의 생각을 반영하여 수험생들에게 세법 공부의 애로사항과 효과적인 공부방법을 공유하면서 그 해결책 으로 본 교재를 출간하게 되었습니다. 본 도서의 특징은 다음과 같습니다. 1. 본 도서는 줍줍세법(오른쪽 페이지)과 줍줍스터디(왼쪽 페이지) 형식으로 구성하였습니다. 2. 줍줍세법(오른쪽 페이지)은 7급 및 9급 세법에 출제되었던 기출지문을 주제별로 옳은 문장으로 정리하여 수록하 하였고, 해당 주제를 이해하기에 필요한 필수문장들을 첨가하여 수험생들이 전체적인 내용을 쉽게 이해할 수 있도 록 하였고, 기출 문장은 형광펜 표시로 구분하여 수험생들이 한 눈에 알아보기 쉽도록 하였습니다.  3. 줍줍스터디(왼쪽 페이지)는 줍줍세법과 동일한 해당 문장의 초성 채우기와 빈칸 채우기 형태로 구성하여 수험생 들이 기출 문장들을 공부하며 개별적 또는 집단으로 모여 스터디 형식의 학습으로도 활용할 수 있도록 하였습니 다. ▶ 동영상 강의 : www.eduwill.net

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CHAPTER 1 부가가치세 01. 납세의무자(사업자) ········································· 2 02. 신탁 관련 납세의무자와 보충적 납세의무 ····································· 4 03. 과세대상과 과세기간 ····································· 6 04. 납세지(사업장)와 과세관할 ····································· 8 05. 사업자등록, 사업자단위과세, 주사업장총괄납부 ····································· 10 06. 재화의 공급(실질공급) ····································· 14 07. 재화의 공급(간주공급) ····································· 16 08. 재화의 공급으로 보지 않는 거래 ····································· 18 09. 용역의 공급 ······································· 20 10. 위탁매매 또는 대리인에 의한 매매 ········································ 20 11. 재화의 수입 ······································· 22 12. 부수재화 또는 부수용역 ······································· 22 13. 재화의 공급시기 ······································ 24 14. 용역의 공급시기 ······································ 26 15. 재화의 수입시기 ······································ 28 16. 공급장소 ············································ 28 17. 영세율 ···································· 30 18. 면세 ······································· 34 19. 면세포기 ············································ 36 20. 과세표준의 계산 ······································ 36 21. 과세표준계산의 특례 ······································· 42 22. 대손세액공제 ····································· 44 23. 세금계산서 발급 ······································ 46 24. 전자세금계산서, 수정세금계산서, 매입자발행세금계산서 ···································· 52 25. 영수증 ···································· 56 26. 매입세액공제 ····································· 58 27. 공제하지 않는 매입세액 ······································· 62 28. 공통매입세액 ····································· 64 29. 의제매입세액공제 ····································· 64 30. 면세사업 등을 위한 감가상각 자산의 과세사업 전환시 매입세액공제 특례 ·········· 66 31. 재고매입세액과 재고납부세액 ··········································· 66 32. 세액공제 ············································ 68 33. 예정 및 확정 신고⋅납부 ····································· 68 34. 재화 수입에 대한 신고⋅납부 ·········································· 70 35. 대리납부 ············································ 70 36. 국외사업자의 용역 등 공급에 관한 특례 ········································ 72 37. 전자적 용역을 공급하는 국외사업자의 용역 공급과 사업자등록에 관한 특례 ········· 72 38. 결정 및 경정 ····································· 76 39. 징수와 환급 ······································· 76 40. 가산세 ···································· 78 41. 간이과세자 ········································· 80 42. 보칙 ······································· 86   CHAPTER 2 법인세 01. 납세의무자와 과세소득의 범위 ········································· 92 02. 신탁소득 ············································ 96 03. 사업연도 ············································ 98 04. 납세지 ·············································· 102 05. 익금의 범위 ····································· 104 06. 의제배당 ·········································· 106 07. 익금불산입 ······································· 108 08. 손금의 범위 ····································· 112 09. 대손금의 손금불산입 ······································ 114 10. 자본거래 등으로 인한 손비의 손금불산입 ····································· 118 11. 세금과 공과금의 손금불산입 ··········································· 118 12. 징벌적 목적의 손해배상 등에 대한 손금불산입 ······································· 118 13. 자산의 평가손실의 손금불산입 ······································· 120 14. 감가상각비의 손금불산입 ····································· 120 15. 상여금 등 손금불산입 ········································· 128 16. 기부금의 손금불산입 ······································ 130 17. 접대비의 손금불산입(2024.1.1.부터 ‘기업업무추진비’) ····································· 132 18. 업무와 관련 없는 비용의 손금불산입 ········································ 134 19. 공동경비의 손금불산입 ······································· 134 20. 업무용승용차 관련비용의 손금불산입 ········································ 136 21. 지급이자 손금불산입 ······································ 136 22. 준비금과 충당금 ········································· 140 23. 대손충당금의 손금산입 ······································· 142 24. 손익의 귀속사업연도 ······································ 144 25. 자산의 취득가액 ········································· 150 26. 자산⋅부채의 평가 ······································ 150 27. 부당행위계산부인 ········································ 156 28. 결산조정과 신고조정 ······································ 160 29. 세무조정 ·········································· 162 30. 소득처분 ·········································· 164 31. 과세표준 ·········································· 168 32. 세액의 계산 ····································· 172 33. 신고와 납부 ····································· 176 34. 결정⋅경정 및 징수⋅환급 ············································· 182 35. 원천징수와 소득금액변동통지 ········································· 184 36. 법인과세 신탁재산의 각 사업연도의 소득에 대한 법인세 과세특례 ····················· 186 37. 연결납세방식 ········································· 188 38. 청산소득에 대한 법인세 ····································· 192 39. 외국법인의 각 사업연도의 소득에 대한 법인세 ······································· 194 40. 합병 및 분할 ········································· 196   CHAPTER 3 소득세 01. 납세의무의 범위 ········································· 204 02. 신탁재산 귀속 소득에 대한 납세의무의 범위 ······································ 210 03. 과세기간 ·········································· 210 04. 납세지 ·············································· 212 05. 이자소득 ·········································· 214 06. 배당소득 ·········································· 218 07. 사업소득 ·········································· 222 08. 근로소득 ·········································· 232 09. 연금소득 ·········································· 238 10. 기타소득 ·········································· 240 11. 부당행위계산부인 ········································ 248 12. 소득금액 계산의 특례 ········································· 250 13. 결손금과 이월결손금 ······································ 254 14. 종합소득금액 ········································· 256 15. 종합소득공제 ········································· 256 16. 종합소득 과세표준의 계산 ·············································· 260 17. 세액계산의 특례 ········································· 260 18. 세액공제 ·········································· 262 19. 중간예납 ·········································· 268 20. 부동산매매업자의 토지 등 매매차익 예정신고와 납부 ····································· 268 21. 확정신고와 납부 ········································· 270 22. 사업장 현황신고와 확인 ····································· 272 23. 결정⋅경정 ······································· 272 24. 세액의 징수와 환급 ······································· 274 25. 퇴직소득 ·········································· 276 26. 양도로 보는 것과 양도로 보지 않는 것 ········································ 278 27. 양도소득에 대한 비과세 및 감면 ·········································· 278 28. 양도소득의 범위 ········································· 282 29. 양도차익의 산정 ········································· 284 30. 장기보유특별공제 ········································ 286 31. 양도 또는 취득의 시기 ······································· 288 32. 이월과세 ·········································· 288 33. 양도소득금액의 부당행위계산 ········································· 290 34. 양도차손의 통산 ········································· 292 35. 양도소득 기본공제 ······································ 292 36. 양도소득에 대한 세액의 계산 ········································· 292 37. 양도소득과세표준의 예정신고와 납부 ········································ 294 38. 양도소득과세표준의 확정신고와 납부 ········································ 294 39. 미등기양도자산 ······································ 294 40. 국외자산 양도에 대한 양도소득세 ········································ 294 41. 거주자의 출국 시 국내 주식 등에 대한 과세 특례 ·········································· 296 42. 비거주자의 납세의무 ······································ 298 43. 원천징수 ·········································· 302 44. 납세조합의 원천징수 ······································ 308 45. 원천징수의 특례 ········································· 308 46. 보칙 ····································· 312   CHAPTER 4 국세기본법 01. 조세법률주의 ········································· 316 02. 조세평등주의 ········································· 318 03. 국세기본법 총칙(목적, 용어의 정의, 세법 등과의 관계) ···································· 318 04. 기간과 기한(기간, 기한, 우편신고 및 전자신고, 기한연장) ······························ 320 05. 서류의 송달(송달받을 자, 송달장소, 송달의 방법, 송달의 효력 발생) ··············· 324 06. 법인으로 보는 단체 등 ······································· 330 07. 국세부과의 원칙(실질과세, 신의성실, 근거과세, 조세감면 사후관리) ·················· 332 08. 세법적용의 원칙(세법 해석의 기준, 소급과세금지, 재량의 한계, 기업회계 존중) ···· 336 09. 납세의무의 성립(성립시기) ·············································· 340 10. 납세의무의 확정(확정의 방법, 수정신고의 효력, 경정 등의 효력) ·················· 342 11. 납부의무의 소멸(제척기간, 소멸시효) ········································ 344 12. 납세의무의 승계(합병으로 인한 승계, 상속으로 인한 승계) ····························· 354 13. 연대납세의무(공유물⋅공동사업, 법인의 분할) ····································· 356 14. 제2차 납세의무(청산인, 출자자, 법인, 사업양수인) ·········································· 358 15. 양도담보권자의 물적납세의무 ········································· 364 16. 국세의 우선(법정기일, 국세우선의 예외, 징수순위, 사해행위) ····················· 368 17. 과세관할 ·········································· 374 18. 수정신고 ·········································· 374 19. 경정청구 ·········································· 376 20. 기한후신고 ······································· 380 21. 가산세 ·············································· 382 22. 가산세 감면 ····································· 386 23. 국세환급금과 국세환급가산금 ········································· 392 24. 조세구제제도 일반 ······································ 400 25. 이의신청 ·········································· 404 26. 국세청 심사청구 ········································· 406 27. 조세심판원 심판청구 ······································ 406 28. 과세전적부심사 ······································ 414 29. 납세자 권리(납세자권리헌장, 성실성 추정, 납세자 권리보호) ·························· 418 30. 세무조사(조사대상자 선정, 조사기간, 세무조사 범위확대의 제한, 통합조사의 원칙) ···· 420 31. 보칙(납세관리인, 포상금, 명단공개 등) ······································ 438   CHAPTER 5 국세징수법 01. 총칙(목적, 정의, 징수의 순위, 다른 법률과의 관계) ········································· 444 02. 신고납부 ·········································· 446 03. 납부고지 ·········································· 446 04. 독촉 ····································· 450 05. 납부의 방법 ····································· 450 06. 납부기한등의 연장 등 ········································· 450 07. 납세담보 ·········································· 458 08. 강제징수 통칙 ········································ 462 09. 압류 ····································· 468 10. 압류금지 등 ····································· 472 11. 압류의 효력 ····································· 476 12. 부동산 등의 압류 ······································· 478 13. 동산과 유가증권의 압류 ····································· 478 14. 채권의 압류 ····································· 480 15. 그 밖의 재산권의 압류 ······································· 482 16. 압류의 해제 ····································· 484 17. 교부청구 ·········································· 486 18. 참가압류 ·········································· 486 19. 압류재산의 매각 통칙 ········································· 488 20. 공매의 준비 ····································· 492 21. 공매의 실시 ····································· 498 22. 매수대금의 납부와 권리의 이전 ····································· 502 23. 청산 ····································· 504 24. 공매등의 대행 등 ······································· 506 25. 압류⋅매각의 유예 ······································ 506 26. 납세증명서 ······································· 508 27. 미납국세 등의 열람 ······································· 512 28. 체납자료의 제공 ········································· 514 29. 재산조회 및 강제징수를 위한 지급명세서 등의 사용 ······································· 514 30. 사업에 관한 허가등의 제한 ············································ 516 31. 출국금지 ·········································· 518 32. 고액⋅상습체납자의 명단 공개 ······································· 520 33. 고액⋅상습체납자의 감치 ···································· 522   CHAPTER 6 상속 및 증여세법 01. 상속세 총칙 ····································· 526 02. 총상속재산가액 ······································ 528 03. 비과세 및 과세가액 불산입액 ········································· 532 04. 공과금⋅장례비용⋅채무 공제액 ····································· 534 05. 과세가액에 합산하는 사망 전 증여재산 ········································ 536 06. 상속공제 ·········································· 536 07. 세율 ····································· 544 08. 세액공제 ·········································· 546 09. 상속재산의 평가 ········································· 548 10. 상속세 신고납부기한 ······································ 550 11. 상속세 납부 ····································· 550 12. 증여세 총칙 ····································· 554 13. 증여일 ·············································· 558 14. 증여재산가액 ········································· 558 15. 비과세 및 과세가액불산입액 ··········································· 560 16. 증여세 과세가액 ········································· 562 17. 증여재산공제 등 ········································· 564 18. 세율 ····································· 564 19. 세액공제 등 ····································· 566 20. 증여 추정 ········································ 566 21. 증여 의제 ········································ 570 22. 부담부증여 ······································· 574 23. 증여재산의 평가 ········································· 576 24. 증여세 신고납부기한 ······································ 576 25. 증여세 납부 ····································· 578

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