1. 7·9급 공무원시험 출제분석표와 경찰청 간부시험 출제분석표를 수록하여, 수험생들이 출제경향을 파악한 후 중요도에 따른 학습이 가능하도록 하였습니다. 2. 2020년 12월말 개정세법법률과 2021년 2월 개정시행령를 모두 완벽 반영하였습니다. 이로써 수험생들이 개정세법을 별도로 확인하지 않고, 이 책만으로도 개정세법 및 공무원세법 내용을 학습하는데 충분할 수 있도록 하였습니다. 3. 2022년 공무원시험부터 9급 시험에 세법과목이 필수과목으로 전환됨에 따라 고득점을 받을 수 있는 전략과목이 되어야 하기에 이를 위하여 법인세법과 소득세법의 내용을 충분히 보강하였습니다. 4. 각 파트에서 반드시 정리해야 할 세법내용을 최대한 도표화하여 한눈에 일목요연하게 정리함으로서 연상작용을 통해 가급적 기억이 오래 갈 수 있도록 하였으며, 세법을 선택하는 수험생들이 방대한 내용의 세법교재를 읽는데 어려움을 겪지 않고 핵심을 빨리 파악하는데 도움이 될 수 있도록 하였습니다. 5. 편집을 2단 가로배열을 택함으로서 수험생들이 많은 내용을 한눈에 확인할 수 있고 빠른 속도로 정리가 가능할 수 있도록 배열 구성하였습니다. ▶ 동영상 강의 : gong.conects.com

P A R T 01 조세총론 CHAPTER 01 총 칙 ···················································································2 01 조세의 정의 ··········································································2 02 조세법률주의 ········································································2 03 조세평등주의 ········································································3 P A R T 02 국세기본법 CHAPTER 01 총 칙 ···················································································6 01 ｢국세기본법｣과 다른 법률과의 관계 ·································6 02 ｢국세기본법｣상 용어정의 ···················································6 03 기간계산과 기한의 특례 ·····················································8 04 기한연장과 담보제공사유 ····················································8 05 서류송달방법 ········································································9 06 송달장소와 송달의 효력 ···················································· 10 07 법인 아닌 단체 ·································································· 11 CHAPTER 02 국세부과와 세법적용의 원칙 ······································ 12 01 국세부과의 원칙과 세법적용의 원칙 ······························· 12 02 국세부과의 원칙 ································································· 12 03 세법적용의 원칙 ································································· 13 CHAPTER 03 납세의무 ··········································································· 16 01 납세의무 성립 ···································································· 16 02 납세의무 확정 ···································································· 17 03 수정신고와 경정의 효력 ···················································· 18 04 납세의무 소멸 ···································································· 19 05 국세부과 제척기간 ····························································· 19 06 국세부과 제척기간과 국세징수권의 소멸시효 ················ 21 CHAPTER 04 조세채권보전제도 ··························································· 23 01 조세채권 보전제도와 납세의무 승계 ······························· 23 02 연대납세의무 ······································································ 24 03 제2차 납세의무 ·································································· 25 04 양도담보권자의 물적 납세의무 ········································ 26 05 국세우선권의 제한과 법정기일 ········································ 28 06 사해행위 취소 ···································································· 31 CHAPTER 05 과 세 ················································································· 33 01 관할관청 ·············································································· 33 02 수정신고와 기한후신고 ······················································ 33 03 경정청구 ·············································································· 34 04 가산세 ················································································· 35 CHAPTER 06 국세환급금과 국세환급가산금 ···································· 40 01 국세환급금 ·········································································· 40 02 물납재산의 환급 ································································· 43 CHAPTER 07 심사와 심판(국세불복) ·················································· 44 01 국세불복절차 ······································································ 44 02 국세불복：통칙 ·································································· 44 03 국세불복청구 ······································································ 45 04 심리 및 보정 ······································································ 48 05 결 정 ··················································································· 49 CHAPTER 08 납세자의 권리 ································································· 54 01 납세자 권리헌장 ································································· 54 02 세무조사권 남용금지 ························································· 54 03 납세자의 성실성 추정 및 세무조사 ································· 55 04 세무조사기간 등 ································································· 56 05 납세자권리(기타) ································································ 58 06 과세전적부심사 ··································································· 60 07 국세청장의 납세자 권리보호 ············································ 61 08 납세자의 협력의무 ····························································· 61 CHAPTER 09 보 칙 ················································································· 62 01 보 칙 ··················································································· 62 CHAPTER 10 벌 칙 ················································································· 65 01 벌 칙 ··················································································· 65 P A R T 03 국세징수법 CHAPTER 01 벌 칙 ················································································· 68 01 목 적 ··················································································· 68 02 용어정의 ·············································································· 68 03 징수순위 ·············································································· 69 04 다른 법률과의 관계 ··························································· 69 CHAPTER 02 신고납부 ··········································································· 70 01 신고납부 ·············································································· 70 02 납부고지 ·············································································· 70 03 독 촉 ··················································································· 71 04 납부의 방법 ········································································ 72 05 납부기한의 연장 ································································· 73 CHAPTER 03 강제징수 ··········································································· 81 01 통 칙 ··················································································· 81 02 압 류 ··················································································· 83 03 압류재산의 매각 ································································· 96 04 청 산 ················································································· 105 05 공매 등의 대행 ································································ 107 06 압류⋅매각의 유예 ··························································· 109 CHAPTER 04 보 칙 ················································································ 112 01 간접적 납부유인제도 ······················································· 112 P A R T 04 부가가치세법 CHAPTER 01 총 칙 ················································································ 120 01 부가가치세의 특징 ··························································· 120 02 납세의무자와 과세기간 ···················································· 120 03 사업장 ··············································································· 124 04 주사업장 총괄납부와 사업자단위 과세제도 ·················· 125 05 사업자등록 ········································································ 126 CHAPTER 02 과세거래 ········································································· 129 01 재화의 공급 ······································································ 129 02 용역의 공급 ······································································ 133 03 재화의 수입 ······································································ 134 04 재화⋅용역의 공급시기 ··················································· 135 CHAPTER 03 영세율과 면세 및 세금계산서 ·································· 139 01 영세율 ··············································································· 139 02 영세율과 면세 ·································································· 141 03 세금계산서 ········································································ 143 CHAPTER 04 과세표준과 매출세액 ··················································· 150 01 과세표준 ············································································ 150 02 대손세액공제 ···································································· 156 CHAPTER 05 매입세액공제와 납부세액 ·········································· 158 01 매입세액 계산구조 ··························································· 158 02 의제매입세액 ···································································· 159 03 매입세액불공제 ································································· 161 04 면세사업용 감가상각자산의 과세사업용 전환시 매입세액공제 ···································································· 164 05 과세표준 안분계산과 공통매입세액 안분계산의 비교 ·· 164 06 납부⋅환급세액 재계산 ··················································· 166 07 신용카드매출전표 발행 세액공제 ··································· 167 08 가산세 ··············································································· 168 CHAPTER 06 신고납부 ········································································· 171 01 개인사업자의 신고납부 ···················································· 171 02 환 급 ················································································· 177 CHAPTER 07 간이과세자 ····································································· 179 01 간이과세자 특징 ······························································· 179 02 간이과세자 적용범위[1＋2＋3모두 충족시] ·················· 179 03 예정부과납부와 확정신고납부 ········································· 184 04 과세유형 전환 ·································································· 186 05 간이과세자와 일반과세자의 비교 ··································· 188 CHAPTER 08 보 칙 ··············································································· 190 P A R T 05 법인세법 CHAPTER 01 총 칙 ················································································ 194 01 법인세의 특징 ·································································· 194 02 납세의무자 ········································································ 194 03 사업연도 ············································································ 196 04 납세지 ··············································································· 198 CHAPTER 02 법인세의 계산구조 ······················································· 200 01 법인세의 계산구조 ··························································· 200 02 세무조정 ············································································ 200 03 소득처분 ············································································ 203 CHAPTER 03 익금과 익금불산입 ······················································· 209 01 익 금 ················································································· 209 02 간주임대료 ········································································ 213 03 익금불산입 ········································································ 214 04 채무의 출자전환시 채무면제익 ······································· 214 05 의제배당 - 익금산입(유보) ············································· 217 06 수입배당금 익금불산입 ···················································· 221 CHAPTER 04 손금과 손금불산입 ······················································· 224 01 손금과 손금불산입 ··························································· 224 02 특수관계인으로부터 양수한 자산에 대한 감가상각비 특례 - 강제조정사항 ···································································· 225 03 업무무관경비 ···································································· 226 04 자산의 평가차손 ······························································· 227 05 공동경비 ············································································ 228 06 세금과 공과금 ·································································· 228 07 부가가치세 매입세액 ······················································· 230 08 인건비 ··············································································· 230 09 접대비 ··············································································· 233 10 기부금 ··············································································· 236 11 지급이자 손금불산입 ······················································· 239 12 건설자금이자 ···································································· 240 13 업무용 승용차 유지비용 ·················································· 242 CHAPTER 05 손익의 귀속시기와 자산⋅부채의 평가 ················· 245 01 손익의 귀속시기 ······························································· 245 02 취득가액 ············································································ 249 03 재고자산과 유가증권의 평가 ·········································· 255 04 외화자산⋅부채의 평가 ··················································· 257 CHAPTER 06 감가상각 ········································································· 258 01 감가상각자산의 특징 ······················································· 258 02 감가상각 대상자산 ··························································· 259 03 감가상각범위액의 결정요소 ············································ 260 04 내용연수 ············································································ 261 05 감가상각 ············································································ 262 06 즉시상각의제 ···································································· 265 07 감가상각의 범위액 ⇨ 감가상각의 한도 ····················· 266 08 감가상각의 특수문제 ······················································· 266 CHAPTER 07 충당금과 준비금 ··························································· 270 01 충당금과 준비금의 비교 ·················································· 270 02 퇴직연금충당금 ································································· 270 03 퇴직급여충당금 ································································· 271 04 대손충당금과 대손금 ······················································· 271 05 일시상각충당금과 압축기장충당금 ································· 275 06 고유목적사업준비금 ························································· 276 CHAPTER 08 합병 및 분할 특례 ······················································ 278 01 합병당사자 과세문제 ······················································· 278 02 합병시 피합병법인에 대한 과세 ····································· 278 03 피합병법인의 주주에 대한 과세 ····································· 279 04 합병법인에 대한 과세 ····················································· 280 05 적격합병시 합병법인에 대한 사후관리 ·························· 282 06 분할에 대한 특례 ····························································· 284 CHAPTER 09 소득금액계산 특례 ······················································· 287 01 부당행위계산부인 ····························································· 287 CHAPTER 10 결손금과 이월결손금, 비과세소득공제세액공제 ··· 292 01 과세표준 결손금의 이월공제와 소급공제 ······················ 292 02 비과세와 소득공제 ··························································· 294 03 세액공제 ············································································ 295 CHAPTER 11 신고납부 ··········································································· 300 01 신고와 납부 ······································································ 300 02 중간예납 ············································································ 302 03 원천징수 ············································································ 303 04 결정⋅경정과 징수 ··························································· 305 05 가산세 ··············································································· 307 CHAPTER 12 기타법인세 ······································································ 309 01 비영리법인의 각사업연도소득에 대한 법인세 ··············· 309 02 청산소득에 대한 법인세 ·················································· 310 03 토지 등 양도소득에 대한 법인세 ··································· 311 04 투자⋅상생협력 촉진을 위한 특례 법인세 (미환류소득에 대한 법인세) ············································ 312 05 신탁재산의 각 사업연도의 소득에 대한 법인세 과세특례 ······························································· 314 CHAPTER 13 연결납세제도 ·································································· 316 01 통 칙 ················································································· 316 02 과세표준 및 계산 ····························································· 318 03 과세표준 세액계산 ··························································· 319 04 과세표준 신고납부 ··························································· 320 P A R T 06 소득세법 CHAPTER 01 총 칙 ················································································ 322 01 ｢소득세법｣의 특징 ··························································· 322 02 납세의무자 ········································································ 323 03 과세기간과 납세지 ··························································· 325 04 소득별 규정 비교 ····························································· 327 CHAPTER 02 금융소득 ········································································· 328 01 이자소득 ············································································ 328 02 배당소득 ············································································ 331 CHAPTER 03 사업소득 ········································································· 340 01 사업소득의 의의와 범위 ·················································· 340 02 사업소득 비과세 ······························································· 342 03 사업소득 수입시기 ··························································· 343 04 부동산임대사업소득 ························································· 344 05 간주임대료 비교 ······························································· 345 06 일반사업소득 ···································································· 345 07 법인세와 소득세의 비교 ·················································· 348 08 사업소득 과세방법 ··························································· 351 CHAPTER 04 근로⋅연금⋅기타소득 ················································ 353 01 근로소득 ············································································ 353 02 연금소득 ············································································ 359 03 기타소득 ············································································ 363 CHAPTER 05 소득금액계산 특례 ······················································· 373 01 부당행위계산부인 ····························································· 373 02 공동사업에 대한 소득금액계산 특례 ····························· 374 03 결손금과 이월결손금 ······················································· 377 04 채권이자에 대한 소득금액 계산 특례와 원천징수 특례 ·························································································· 380 05 종합소득 과세표준 합산배제대상 ··································· 381 CHAPTER 06 종합소득공제 ································································· 383 01 종합소득공제-기본공제 ··················································· 383 02 종합소득공제－추가공제와 다자녀추가공제 ·················· 384 03 종합소득공제－연금보험료공제 ······································· 386 04 종합소득공제-주택담보노후연금 이자비용공제 ············ 386 05 종합소득공제－특별소득공제 ·········································· 387 06 종합소득공제의 배제 ······················································· 388 07 종합소득공제의 한도 ······················································· 390 08 종합소득과세표준 합산배제대상 ····································· 391 09 종합소득세액 계산 ··························································· 392 CHAPTER 07 세액감면⋅세액공제 및 신고납부 ···························· 398 01 세액감면 ············································································ 398 02 세액공제의 비교 ······························································· 398 03 세액공제 ············································································ 399 CHAPTER 08 퇴직소득 ········································································· 410 01 퇴직소득의 범위 ······························································· 410 02 퇴직판정과 비과세 ··························································· 411 03 퇴직소득세의 계산 ··························································· 411 CHAPTER 09 양도소득의 기본개념 ·················································· 413 01 양도의 개념 ······································································ 413 02 과세대상 ············································································ 414 03 양도 및 취득시기 ····························································· 416 04 기준시가 ············································································ 417 CHAPTER 10 양도소득세 계산 ··························································· 418 01 양도소득세 계산구조 ······················································· 418 02 양도차익 ············································································ 418 03 양도소득금액과 과세표준 ················································ 423 04 장기보유특별공제와 양도소득기본공제 ·························· 424 05 산출세액 ············································································ 427 06 양도소득 비과세－1세대 1주택 ······································ 429 07 양도소득세의 신고⋅납부 ················································ 434 08 국외자산양도 ···································································· 434 09 거주자의 출국시 국내주식 등에 대한 과세특례 ··········· 436 CHAPTER 11 신고⋅납부 ······································································ 439 01 중간예납 ············································································ 439 02 원천징수 등 ······································································ 440 03 결정과 경정 ······································································ 444 CHAPTER 12 외국법인과 비거주자 ··················································· 446 01 외국법인 ············································································ 446 02 비거주자 ············································································ 448 P A R T 07 종합부동산세법 CHAPTER 01 종합부동산세법 ····························································· 452 01 의의 및 특징 ···································································· 452 02 과세대상 ············································································ 454 03 납세의무자 ········································································ 454 04 과세표준 ············································································ 455 05 세액계산 ············································································ 455 P A R T 08 상속세 및 증여세법 CHAPTER 01 상속세 ·············································································· 460 01 상속세의 기초 ·································································· 460 02 세율 등 ············································································· 461 03 상속증여재산의 소재지 ···················································· 462 04 상속증여재산의 평가 ······················································· 463 05 상속세 계산구조 ······························································· 464 06 상속세 과세가액 ······························································· 464 07 상속세 과세표준 ······························································· 466 08 상속세에서 차감납부할 세액 ·········································· 468 CHAPTER 02 증여세 ············································································· 472 01 용어정의 ············································································ 472 02 증여세의 기초 ·································································· 472 03 증여세 계산구조 ······························································· 474 04 증여세 과세가액 ······························································· 475 05 증여세 과세표준 및 세액 ················································ 477 06 증여재산가액 ···································································· 478