목차
제1편 조세총론
CHAPTER 1 조세와 세법 / 2
1. 조세의 개념 ·············································3
2. 조세의 분류 및 체계 ·······························3
3. 조세법의 법원 ·········································5
CHAPTER 2 조세법의 기본원칙 / 7
1. 조세법률주의 ···········································8
2. 조세평등주의 ···········································9

제2편 국세기본법
CHAPTER 1 총 칙 / 12
1 통 칙 ·························· 14
1. ?국세기본법?의 의의 ·····························14
2. ?국세기본법?과 다른 법률과의 관계 ·····14
3. 용어의 정의 ···········································15
2 기간과 기한 ····················· 18
1. 기간(기간의 계산) ··································18
2. 기 한 ·····················································20
3 서류의 송달 ····················· 23
1. 송달방법 ················································23
2. 송달장소 ················································25
3. 송달의 효력 ···········································26
4 인 격 ·························· 27
1. 의 의 ·····················································27
2. 법인으로 보는 법인 아닌 단체 ··············27
CHAPTER 2 국세부과와 세법적용/ 30
1 국세부과의 원칙 ·················· 32
1. 실질과세의 원칙 ····································32
2. 신의성실의 원칙 ····································34
3. 근거과세의 원칙 ····································36
4. 조세감면의 사후관리 ·····························37
2 세법적용의 원칙 ··················37
1. 세법해석의 기준(재산권 부당침해금지의 원칙) ···························································37
2. 소급과세의 금지 ····································40
3. 세무공무원 재량의 한계 ························42
4. 기업회계의 존중 ····································42
CHAPTER 3 납세의무 / 43
1 납세의무의 성립 ··················45
1. 의 의 ·····················································45
2. 납세의무의 성립시기 ·····························45
2 납세의무의 확정 ··················47
1. 의 의 ·····················································47
2. 납세의무의 확정방법 ·····························47
3. 수정신고와 경정결정의 효력 ·················49
3 납세의무의 소멸 ··················53
1. 납세의무의 소멸사유 ·····························53
2. 국세부과의 제척기간 ·····························53
3. 국세징수권의 소멸시효 ··························57
CHAPTER 4 조세채권 보전제도 / 60
1 납세의무의 확장 ·················· 62
1. 납세의무의 승계 ····································62
2. 연대납세의무 ·········································64
3. 제2차 납세의무 ·····································66
4. 양도담보권자의 물적 납세의무 ··············72
2 국세우선권 ······················ 75
1. 의 의 ·····················································75
2. 국세우선권의 개념 ·································75
3. 국세우선권의 제한(국세에 우선하는 채권) ·························································77
3 사해행위(詐害行爲)의 취소 ·········· 85
1. 의 의 ·····················································85
2. 법률의 규정 ···········································85
3. 취소의 요건 ···········································86
4. 취소권의 행사방법 ·································87
CHAPTER 5 과 세 / 88
1 관할관청 ······················· 90
1. 과세표준신고의 관할 ·····························90
2. 결정 또는 경정결정의 관할 ···················90
2 수정신고와 경정청구, 기한 후 신고 ···· 91
1. 수정신고 ················································91
2. 경정청구 ················································93
3. 기한 후 신고 ·········································96
4. 신용카드 등에 의한 국세의 납부 ? 국세징수법으로 이동 ························98
3 가산세 ························· 98
1. 의 의 ·····················································98
2. 가산세 한도 ···········································98
3. 가산세 감면 ···········································99
4. 가산세 유형 ·········································102
CHAPTER 6 국세환급금과 국세환급
가산금 / 112
1. 국세환급금 ···········································113
2. 국세환급가산금 ····································117
3. 물납재산의 환급 ··································120
CHAPTER 7 심사와 심판 / 122
1 통 칙 ························· 125
1. 조세구제제도 ········································125
2. 국세불복단계 ········································126
3. 다른 법률과의 관계 ·····························127
4. 불복청구의 효력 ··································128
5. 열람 및 의견진술권과 증거서류 및 증거물 제출제도 ··································129
2 불복청구 ······················ 130
1. 불복청구대상 ········································130
2. 불복청구 제외대상 ·······························131
3. 불복청구인 ···········································133
4. 청구기한 ··············································135
5. 불복청구서 제출처 ·······························136
3 심리 및 보정 ··················· 140
1. 심 리 ···················································140
2. 보 정 ···················································141
4 결 정 ························· 142
1. 결정의 종류 ·········································142
2. 결정기간과 결정절차 ····························144
3. 결정의 통지와 불복방법의 통지 ··········149
4. 결정의 경정 ·········································149
5 조세심판원 ····················· 150
1. 소속 및 조직 ·······································150
2. 조세심판관회의 ····································151
3. 조세심판관합동회의 ·····························152
CHAPTER 8 납세자의 권리 / 155
1. 납세자권리헌장 ····································156
2. 납세자의 권리보호사항 ························157
3. 과세전적부심사 ····································167
CHAPTER 9 보 칙 / 170
1. 납세관리인 ···········································171
2. 고지금액의 최저한도 ····························171
3. 국세행정에 대한 협조 ··························171
4. 과세자료의 제출과 그 수집에 대한 협조 ···················································175
5. 장부 등의 비치 및 보존 ······················176
6. 서류접수증 교부 ··································176
7. 불성실기부금 수령단체 등 명단공개 ····176
8. 통계자료의 작성 및 공개 ····················178
9. 가족관계등록 전산정보의 공동이용 ·····179
10. 금품 수수 및 공여에 대한 징계 등 ···179
CHAPTER 10 벌 칙 / 180
1. 직무집행 거부 등에 대한 과태료 ········181
2. 금품 수수 및 공여에 대한 과태료 ·······181
3. 금품 수수 및 공여에 대한 징계(국세기본법 제87조) ················································181

제3편 국세징수법
CHAPTER 1 총 칙 / 184
1 목 적 ························· 185
1. 목 적 ···································&midd