제01편 총 설
제1장 소득세의 개요• 25
제01절 소득세의 개념 ··········································································· 25
1. 소득세의 의의 ····················································································· 25
2. 소득의 개념 ························································································ 25
제02절 우리나라 과세제도의 특징 ······················································ 26
1. 개인과 영리법인간의 과세의 차별화 ················································ 26
2. 소득의 종류에 따른 과세방법의 차별화 ·········································· 27
제2장 우리나라 소득세의 과세방법• 28
제01절 소득세의 과세구조 ··································································· 28
제02절 분류과세와 제한적 종합과세 ················································· 28
제03절 종합소득의 분리과세 ································································ 29
제04절 우리나라 소득세의 특징 ·························································· 29
1. 유형별 포괄주의와 열거주의 ··························································· 29
2. 종합과세․분리과세․분류과세 ······················································· 29
3. 1년 단위과세 ····················································································· 30
4. 주소지 과세 ····················································································· 30
5. 개인별 과세 ······················································································· 30
6. 누진세율적용 ····················································································· 30
7. 신고납부제도 ····················································································· 30
8. 원천징수와 중간예납제도 ································································ 31
9. 인적공제제도 ····················································································· 31
10. 조세의 분류 ····················································································· 31

제3장 소득세법 총칙• 32
제01절 납세의무자 ·············································································· 32
1. 의 의 ···································································································· 32
2. 거주자와 비거주자의 구분 ································································ 33
3. 비거주자가 거주자가 되는 시기 ····················································· 33
4. 거주기간의 계산 ················································································· 34
5. 납세의무의 범위 ················································································· 34
제02절 과세소득의 범위 ······································································· 36
1. 거주자의 과세소득의 범위 ································································ 36
2. 비거주자의 과세소득의 범위 ····························································· 36
제03절 소득의 구분 ·············································································· 36
1. 과세대상소득 ······················································································· 36
2. 소득세의 과세방법 ············································································· 36
3. 비거주자의 소득구분 ·········································································· 38
제04절 과세기간 ···················································································· 38
1. 일반적인 과세기간 ············································································· 38
2. 특수한 경우의 과세기간 ···································································· 39
제05절 납세지 ························································································ 39
1. 납세의무자가 개인인 경우 ································································ 39
2. 납세의무자가 원천징수의무자인 경우 ·············································· 40
3. 납세지의 지정 ····················································································· 40
4. 납세지의 변경 ····················································································· 41
연습문제✱✱ / 42

제02편 종합소득세
제1장 소득의 종류와 종합소득세 계산구조• 53
제01절 종합소득으로 과세하는 소득의 종류 ······································ 53
제02절 종합소득세의 계산구조 ···························································· 54
제2장 이자소득 및 배당소득(금융소득) • 55
제01절 이자소득 ·················································································· 55
1. 이자소득의 범위 ················································································· 55
2. 비과세 이자소득 ················································································· 57
3. 분리과세되는 이자소득 ······································································ 58
4. 이자소득금액의 계산 ·········································································· 59
5. 이자소득의 수입시기 ·········································································· 60
연습문제✱✱ / 62
제02절 배당소득 ···················································································· 64
1. 배당소득의 범위 ················································································· 64
2. 의제배당 ······························································································ 65
3. 비과세 배당소득 ················································································· 67
4. 분리과세되는 배당소득 ······································································ 68
5. 배당소득금액의 계산과 이중과세 조정 ············································ 69
6. 배당소득의 수입시기 ·········································································· 69
연습문제✱✱ / 70
제03절 금융소득에 대한 과세방법 ······················································ 73
1. 금융소득의 분류 ················································································· 73
2. 종합과세되는 금융소득 ······································································ 73
3. 금융소득에 대한 종합소득세 세율적용 ············································ 74

4. 금융소득에 대한 산출세액의 비교과세 ·········································· 74
연습문제✱✱ / 75
제3장 사업소득• 77
제01절 사업소득의 범위 ······································································· 77
제02절 비과세되는 사업소득 ································································ 78
제03절 사업소득금액의 계산 ································································ 80
1. 사업소득금액 ······················································································· 80
2. 사업소득에 대한 세무조정 ································································ 81
3. 세무조정의 방법 ················································································· 81
제04절 총수입금액의 범위 ··································································· 87
1. 총수입금액 산입항목 ·········································································· 87
2. 부동산임대업의 총수입금액 계산 ····················································· 88
3. 총수입금액 불산입 항목 ···································································· 90
제05절 필요경비의 범위 ······································································· 92
1. 필요경비산입 항목 ············································································· 92
2. 필요경비 불산입 ················································································· 93
3. 업무용승용차 관련 비용 등의 필요경비 불산입 특례 ···················· 94
제06절 주요계정의 세무조정 ································································ 95
1. 대손금 ·································································································· 95
2. 대손충당금 ·························································································· 96
3. 퇴직급여충당금 ··················································································· 98
4. 감가상각비 ························································································ 101
5. 접대비 ································································································ 107
6. 기부금 ···························································································· 112
제07절 사업소득의 귀속시기 ······························································ 117
연습문제✱✱ / 119

제4장 근로소득• 130
제01절 근로소득의 범위 ····································································· 130
1. 근로소득의 의의 ··············································································· 130
2. 근로소득의 범위 ··············································································· 130
3. 근로소득에 포함되는 소득 ······························································· 131
4. 상용근로소득과 일용근로소득 ························································· 131
5. 근로소득으로 보지 아니하는 소득 ·················································· 132
제02절 비과세 근로소득 ····································································· 133
제03절 근로소득금액의 계산 ······························································ 136
1. 근로소득금액 ····················································································· 136
2. 근로소득공제 ····················································································· 136
3. 근로소득의 수입시기 ········································································ 137
제04절 근로소득의 과세방법 ······························································ 138
1. 일반근로자에 대한 과세방법 ··························································· 138
2. 일용근로자에 대한 과세방법 ··························································· 138
연습문제✱✱ / 140
제5장 연금소득․기타소득• 147
제01절 연금소득 ·················································································· 147
1. 연금소득의 의의 ··············································································· 147
2. 연금소득의 범위 ··············································································· 147
3. 과세대상 연금소득 ··········································································· 149
4. 비과세 연금소득 ··············································································· 149
5. 연금소득금액의 계산구조 ································································ 150
6. 연금소득에 대한 과세방법 ······························································· 151
7. 연금소득의 수입시기 ········································································ 151

제02절 기타소득 ·················································································· 154
1. 기타소득의 범위 ··············································································· 154
2. 비과세 기타소득 ··············································································· 155
3. 기타소득금액의 계산 ········································································ 156
4. 기타소득의 과세방법 ········································································ 157
5. 기타소득의 수입시기 ········································································ 159
연습문제✱✱ / 160
제6장 소득금액계산의 특례• 164
제01절 부당행위계산의 부인 ······························································ 164
1. 부당행위계산의 의의 및 부인요건 ·················································· 164
2. 특수관계인의 범위 ··········································································· 165
3. 부당행위계산의 유형 ········································································ 166
4. 부인의 효과 ······················································································· 166
제02절 비거주자 등과의 거래에 대한 소득금액계산의 특례 ·········· 167
제03절 공동사업에 대한 소득금액의 특례 ········································ 167
1. 의 의 ································································································ 167
2. 소득의 분배 ······················································································· 167
3. 공동사업 합산과세 ··········································································· 168
4. 주된 공동사업자의 판정 ·································································· 168
5. 종합소득공제 ····················································································· 169
6. 공동사업자에 대한 소득금액 계산방법 ·········································· 169
제04절 상속의 경우 소득금액의 구분계산 ········································ 171
제05절 결손금 및 이월결손금의 공제 ··············································· 171
1. 의 의 ································································································ 171
2. 사업소득에서 발생한 결손금 ··························································· 171

제06절 채권 등에 대한 소득금액의 계산과 지급명세서제출 등에
대한 특례 ················································································ 174
1. 채권 등에 대한 소득금액의 계산 ··················································· 174
2. 채권 등에 대한 원천징수 및 지급명세서제출 등의 특례 ············· 174
제07절 중도해지로 인한 이자소득계산의 특례 ································ 176
제08절 분리과세 ·················································································· 176
연습문제✱✱ / 178
제7장 종합소득세 과세표준의 계산• 181
제01절 종합소득 과세표준의 계산구조 ············································· 181
제02절 종합소득공제 ··········································································· 181
1. 개 요 ································································································ 181
2. 인적공제 ···························································································· 188
3. 연금보험료공제 ················································································· 194
4. 주택담보노후연금이자비용공제 ······················································· 194
5. 특별소득공제 ····················································································· 194
제03절 조세특례제한법상 소득공제 ··················································· 197
1. 정치자금 소득공제 ··········································································· 197
2. 우리사주조합원에 대한 소득공제 ··················································· 197
3. 중소기업창업투자조합 출자소득공제 ·············································· 197
4. 신용카드 등 소득공제 ······································································ 198
5. 소기업․소상공인 공제부금에 대한 소득공제 ······························· 200
6. 고용유지중소기업 근로자 소득공제 ················································ 201
연습문제✱✱ / 203

제8장 종합소득세 산출세액의 계산• 208
제01절 종합소득세 산출세액의 계산구조 ·········································· 208
제02절 기본세율 ·················································································· 208
제03절 세액공제 ·················································································· 210
1. 배당세액공제 ··················································································· 210
2. 기장세액공제 ··················································································· 211
3. 전자계산서 발급 전송에 대한 세액공제 ······································ 212
4. 외국납부세액공제 ··········································································· 213
5. 재해손실세액공제 ··········································································· 214
6. 근로소득세액공제 ··········································································· 215
7. 자녀세액공제 ··················································································· 216
8. 연금계좌세액공제 ··········································································· 217
9. 특별세액공제 ··················································································· 217
10. 조세특례제한법상 세액공제 ··························································· 225
제04절 세액의 감면 ············································································· 229
1. 세액감면 ···························································································· 229
2. 감면대상 소득 ··················································································· 229
제05절 최저한세 ·················································································· 233
1. 최저한세 ···························································································· 233
2. 최저한세 적용시의 산출세액 ··························································· 233
제06절 금융소득에 대한 종합과세시 세액계산의 특례 ···················· 234
제07절 직장공제회초과반환금에 대한 세액계산의 특례 ·················· 235
제08절 부동산매매업자에 대한 세액계산의 특례 ····························· 236
연습문제✱✱ / 237

제03편 퇴직소득
제01절 퇴직소득의 범위 ····································································· 245
1. 퇴직소득의 의의 ··············································································· 245
2. 퇴직으로 보는 경우(현실적인 퇴직) ··············································· 247
3. 퇴직소득의 범위 ··············································································· 248
4. 퇴직금 중간정산 ··············································································· 250
5. 법인의 임원에 대한 퇴직소득의 한도 ············································ 250
제02절 비과세 퇴직소득 ····································································· 251
제03절 우리나라 과세제도의 특징 ····················································· 252
1. 퇴직소득세의 계산구조 ···································································· 252
2. 퇴직금소득공제 ················································································· 253
3. 퇴직소득세 산출세액의 계산 ··························································· 255
4. 공적연금의 퇴직소득 범위 ······························································· 257
5. 외국납부세액공제 ············································································· 257
제04절 퇴직소득의 수입시기 ······························································ 258
1. 일반적인 경우의 수입시기 ······························································· 258
2. 지급시기의 의제 ··············································································· 258
3. 퇴직금중간정산제도 적용시 수입시기 및 원천징수시기 ··············· 259
제05절 퇴직소득세 확정신고 특례 ····················································· 259
연습문제✱✱ / 263

제04편 종합소득세․퇴직소득세의 신고․납부 및 결정
제1장 중간예납․예정신고 및 세액납부• 267
제01절 중간예납 ·················································································· 267
1. 중간예납대상자 ················································································· 267
2. 중간예납제외자 ················································································· 268
3. 중간예납세액의 납부절차 ································································ 268
4. 중간예납세액의 계산방법 ································································ 269
5. 분납 및 소액부징수 ·········································································· 270
6. 탄력적 조정 ······················································································· 270
7. 납세조합원의 중간예납 특례 ··························································· 271
제02절 수시부과 ·················································································· 273
1. 수시부과의 사유 ··············································································· 273
2. 수시부과세액의 계산 ········································································ 273
제03절 토지 등 매매차익 예정신고 산출세액 ·································· 274
제2장 과세표준의 확정신고와 세액의 납부• 275
제01절 과세표준 확정신고 ·································································· 275
1. 확정신고기간 ····················································································· 275
2. 과세표준 확정신고 ··········································································· 276
제02절 성실신고확인서 제출제도 ······················································· 278
1. 도입취지 ···························································································· 278
2. 성실신고확인서 제출대상 ································································ 279
3. 세무사 선임신고 ··············································································· 279
4. 자기확인 금지 ··················································································· 279
5. 성실신고확인서 제출에 대한 혜택 ·················································· 279
6. 성실신고확인서 미제출에 대한 가산세 부과 ································· 280

제03절 과세표준 확정신고의 면제 ····················································· 280
제04절 확정신고 자진납부 ·································································· 281
제05절 세액의 분납 ············································································· 281
제06절 세액의 물납 ············································································· 282
제07절 추가신고자진납부 ··································································· 282
제08절 사업장현황신고 ······································································· 282
1. 사업장현황신고 ················································································· 282
2. 사업장현황신고방법 ·········································································· 283
3. 사업장현황의 확인 ··········································································· 283
제09절 종합소득세신고서 작성사례 ··················································· 285
제3장 결정․경정• 292
제01절 의 의 ······················································································ 292
1. 결 정 ································································································ 292
2. 경 정 ································································································ 292
3. 재경정 ································································································ 293
제02절 결정 및 경정방법 ··································································· 294
1. 실지조사에 의한 방법(원칙) ···························································· 294
2. 추계조사결정․경정 ·········································································· 294
3. 추계조사결정시 과세표준의 계산 ··················································· 296
제03절 결정․경정한 경우 과세표준과 세액의 통지 ······················· 296
제4장 징수 및 환급• 297
제01절 징 수 ···················································································· 297
1. 미납된 확정신고세액의 징수 ··························································· 297
2. 결정 또는 경정에 의한 징수 ··························································· 297
3. 원천징수세액의 징수 ········································································ 298

제02절 소액부징수 ·············································································· 299
제03절 환급 및 충당 ··········································································· 299
제5장 가산세• 302
제01절 가산세의 종류 ········································································· 302
1. 무신고가산세 ··················································································· 302
2. 과소신고가산세 ··············································································· 303
3. 초과환급신고 가산세 ······································································ 303
4. 납부․환급불성실가산세 ································································ 303
5. 보고불성실가산세 ··········································································· 304
6. 증빙불비가산세 ··············································································· 305
7. 영수증수취명세서 미제출가산세 ··················································· 306
8. 무기장가산세 ··················································································· 307
9. 원천징수납부불성실가산세 ····························································· 307
10. 사업장현황신고불성실가산세 ························································· 307
11. 사업용계좌미사용가산세 ································································ 308
12. 신용카드매출전표 미발급가산세 ··················································· 308
13. 현금영수증미발급가산세 ································································ 308
14. 공동사업장등록불성실가산세 ························································· 308
15. 납세조합불납가산세 ········································································ 308
16. 기부금 불성실가산세 ······································································ 309
17. 가산세 한도 ····················································································· 309
18. 가산세 감면 ····················································································· 309
제02절 과소신고가산세와 무기장가산세 중복적용 배제 ·················· 309
연습문제✱✱ / 311

제05편 양도소득세
제1장 양도소득세의 의의와 과세대상• 319
제01절 양도소득세의 의의 ·································································· 319
제02절 우리나라 과세제도의 특징 ····················································· 320
1. 부동산 ································································································ 320
2. 부동산에 관한 권리 ·········································································· 320
3. 기타자산 ···························································································· 321
4. 일반주식 등 ······················································································· 323
제2장 비과세 양도소득• 325
1. 비과세 양도소득의 개요 ·································································· 325
2. 1세대 1주택과 이에 부수되는 토지의 양도로 인하여
발생하는 소득 ··················································································· 326
제3장 양도소득세의 계산• 329
제01절 양도소득세의 계산구조 ·························································· 329
제02절 양도차익의 계산 ····································································· 330
1. 양도가액과 취득가액의 대응 ··························································· 330
2. 양도가액과 취득가액의 적용기준 ··················································· 330
3. 양도자산의 필요경비 ········································································ 330
4. 상속 또는 증여받은 자산의 특례 ··················································· 332
5. 등기부 기재가액의 실지거래가액 추정 ·········································· 332
6. 기준시가에 의한 양도차익 계산 ····················································· 332
제03절 양도소득과세표준 ··································································· 333
1. 과세표준계산구조 ············································································· 333
2. 장기보유특별공제 ············································································· 333

3. 양도소득기본공제 ············································································· 334
제04절 양도소득 세액의 계산 ···························································· 334
1. 양도소득계산구조 ············································································· 334
2. 양도소득금액의 구분계산 ································································ 334
3. 양도소득세율 ····················································································· 335
4. 세액감면 ···························································································· 339
제05절 양도소득세의 계산특례 ·························································· 340
1. 1세대 1주택에 해당하는 고가주택의 양도소득금액 계산 ············ 340
2. 부담부증여에 대한 세액 계산 ························································· 340
3. 배우자 및 직계존비속으로부터 증여받은 자산에 대한 이월과세 ··· 341
4. 양도소득세의 부당행위계산의 부인 ················································ 341
제4장 기준시가• 343
1. 기준시가의 의의 ··············································································· 343
2. 자산별 기준시가 ··············································································· 343
제5장 양도소득세 신고납부․결정 및 경정• 344
제01절 양도소득세 신고납부 ······························································ 344
1. 예정신고와 자진납부 ········································································ 344
2. 확정신고와 자진납부 ········································································ 345
3. 양도소득세 신고시 제출할 서류 ····················································· 346
제02절 양도소득과세표준과 세액의 결정 및 경정 ··························· 347
1. 양도소득 과세표준과 세액의 결정 ·················································· 347
2. 양도소득 과세표준과 세액의 경정 ·················································· 347
3. 양도소득 과세표준과 세액의 재경정 ·············································· 347
4. 결정 또는 경정가액 ·········································································· 348
5. 결정 및 경정의 통지 ········································································ 348

제03절 양도소득세의 징수 및 환급 ··················································· 348
1. 양도소득세의 징수 ··········································································· 348
2. 양도소득세의 환급 ··········································································· 349
제6장 국외자산양도에 대한 양도소득세• 350
제01절 과세개요 ·················································································· 350
제02절 납세의무자 ·············································································· 350
제03절 과세대상 ·················································································· 351
제04절 양도소득세의 계산 ·································································· 351
1. 계산구조 ···························································································· 351
2. 양도가액과 취득가액 ········································································ 351
3. 양도소득기본공제 ············································································· 351
4. 세 율 ································································································ 352
5. 외국납부세액공제 ············································································· 352
제05절 국외자산에 대한 양도소득세의 규정의 준용 ······················· 352
연습문제✱✱ / 353
제06편 비거주자의 국내원천소득에 대한 과세
제01절 비거주자의 과세요건 ······························································ 359
1. 비거주자의 납세의무 ········································································ 359
2. 국내사업장과 고정사업장 ································································ 359
제02절 비거주자에게 과세되는 국내원천소득의 범위 ····················· 361
1. 이자소득 ···························································································· 361
2. 배당소득 ···························································································· 361

3. 부동산 소득 ····················································································· 361
4. 자산임대소득 ··················································································· 362
5. 사업소득 ·························································································· 362
6. 인적용역소득 ··················································································· 363
7. 근로소득 ·························································································· 364
8. 퇴직소득 ·························································································· 364
9. 양도소득 ·························································································· 364
10. 사용료 소득 ····················································································· 364
11. 주식출자지분 또는 기타 유가증권의 양도소득 ··························· 365
12. 기타소득 ·························································································· 365
제03절 비거주자의 소득에 대한 과세방법 ········································ 365
1. 종합과세 ···························································································· 365
2. 분리과세 ···························································································· 367
3. 분류과세 ···························································································· 368
제04절 비거주자의 국내원천소득에 대한 원천징수의 특례 ············ 369
1. 국내원천소득에 대한 원천징수 ······················································· 369
2. 국내원천소득의 원천징수방법 ························································· 369
3. 국내원천소득 등에 대한 지급명세서 제출의무특례 ······················ 370
4. 비거주연예인 등의 용역제공과 관련된 원천징수 특례 ················ 370
제07편 원천징수와 연말정산
제01절 원천징수 총칙 ········································································· 373
1. 원천징수의무자 ················································································· 373
2. 원천징수세액의 납부 ······································································ 374
3. 원천징수세율 ·····제02절 이자소득․배당소득에 대한 원천징수 ·································· 376
1. 원천징수방법 ····················································································· 376
2. 지급시기의 의제 ··············································································· 376
3. 원천징수영수증의 교부 ···································································· 376
제03절 근로소득에 대한 원천징수와 연말정산 ································ 377
1. 근로소득에 대한 원천징수방법 ······················································· 377
2. 원천징수시기에 대한 특례 ······························································· 378
3. 근로소득세액의 연말정산 ································································ 379
제04절 연금소득에 대한 원천징수와 연말정산 ································ 390
1. 원천징수의 방법 ··············································································· 390
2. 연금소득세액의 연말정산 ································································ 390
제05절 사업소득에 대한 원천징수와 연말정산 ································ 391
1. 원천징수방법 ····················································································· 391
2. 사업소득세액의 연말정산 ································································ 391
제06절 우리나라 과세제도의 특징 ····················································· 397
1. 원천징수방법 ····················································································· 397
2. 원천징수시기 ····················································································· 397
3. 원천징수의 선택적용 ········································································ 397
제07절 퇴직소득에 대한 원천징수 ··················································· 397
1. 원천징수방법 ····················································································· 397
2. 지급시기의 의제 ··············································································· 398
3. 퇴직소득에 대한 원천징수세액 ······················································· 398
제08절 납세조합의 원천징수 ······························································ 398
1. 납세조합의 조직 및 운영 ································································ 399
2. 납세조합의 원천징수의무와 납부 ··················································· 399
3. 징수방법 ···························································································· 399

4. 납세관리 ···························································································· 399
제09절 원천징수의 특례 ····································································· 400
1. 원천징수의 면제 ··············································································· 400
2. 원천징수의 배제 ··············································································· 400
3. 원천징수의 승계 ··············································································· 400
연습문제✱✱ / 401
제08편 보 칙
제01절 장부의 비치․기장 등 관련 내용 ·········································· 407
1. 장부의 비치․기장 ··········································································· 407
2. 경비 등의 지출증빙 수취 및 보관 ·················································· 407
3. 기부금영수증 발급내역의 작성․보관의무 ····································· 408
4. 금융기관의 증명서 발급내역의 작성․보관의무 ··························· 408
5. 사업용계좌의 개설․사용의무 ························································· 408
6. 구분기장 ···························································································· 409
7. 금전등록기의 설치․사용 ································································ 409
제02절 계산서․지급명세서 등 관련 내용 ········································ 409
1. 계산서의 작성․교부 등 ·································································· 409
2. 지급명세서의 제출 ··········································································· 410
3. 비거주자의 국내원천소득 등에 대한 지급명세서 제출의무특례 ·· 411
4. 소득공제증빙자료의 제출 및 행정지도 ·········································· 411
5. 주민등록전산정보자료의 이용 ························································· 411
6. 주민등록표등본 제출 ········································································ 411

제03절 세무행정 관련 내용 ································································ 412
1. 신용카드가맹점가입에 관한 행정지도 ·········································· 412
2. 현금영수증가맹점가입․발급의무 등 ············································ 412
3. 주민등록전산정보자료의 이용 ······················································· 412
4. 사업자등록 및 고유번호의 부여 ··················································· 412
5. 교부금의 지급 ················································································· 413
6. 질문․조사 ······················································································· 413
7. 자 문 ······························································································ 413
8. 매각․등기․등록관계 서류 등의 열람 등 ··································· 413
9. 용역제공자에 대한 과세자료수집에 대한 협조 ··························· 413
10. 손해보험금 지급자료 제출 ····························································· 413
11. 기부금공제자에 대한 표본조사 ····················································· 413