고시동네 2023 줍줍세법 줍줍스터디 김윤경

PART 01 부가가치세 
01. 납세의무자 ·········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 ··········· 14 
07. 재화의 공급 ··········· 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 ······34 
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 ········60 
28. 공통매입세액 ···········62 
29. 의제매입세액공제 ···········62 
30. 면세사업 등을 위한 감가상각 자산의 과세사업 전환시 매입세액공제 특례 ······64 
31. 재고매입세액과 재고납부세액 ······64 
32. 세액공제 ··········66 
33. 예정 및 확정 신고⋅납부 ······68 
34. 재화 수입에 대한 신고⋅납부 ······68 
35. 대리납부 ··········68 
36. 국외사업자의 용역 등 공급에 관한 특례 ··········70 
37. 전자적 용역을 공급하는 국외사업자의 용역 공급과 사업자등록에 관한 특례 ·· 70 
38. 결정 및 경정 ··········74 
39. 징수와 환급 ·····74 
40. 가산세 ·······76 
41. 간이과세자 ········78 
42. 보칙 ··········84 

PART 02 법인세 
01. 납세의무자와 과세소득의 범위 ··········90 
02. 신탁소득 ··········94 
03. 사업연도 ··········96 
04. 납세지 ·····100 
05. 익금의 범위 ··········102 
06. 의제배당 ········104 
07. 익금불산입 ·····106 
08. 손금의 범위 ··········108 
09. 대손금의 손금불산입 ···········110 
10. 자본거래 등으로 인한 손비의 손금불산입 ·······112 
11. 세금과 공과금의 손금불산입 ·······112 
12. 징벌적 목적의 손해배상 등에 대한 손금불산입 ·····114 
13. 자산의 평가손실의 손금불산입 ··········114 
14. 감가상각비의 손금불산입 ·····116 
15. 상여금 등 손금불산입 ··········122 
16. 기부금의 손금불산입 ··········124 
17. 접대비의 손금불산입 ·····126 
18. 업무와 관련 없는 비용의 손금불산입 ·······128 
19. 공동경비의 손금불산입 ·········128 
20. 업무용승용차 관련비용의 손금불산입 ·······130 
21. 지급이자 손금불산입 ·····130 
22. 준비금과 충당금 ·····134 
23. 대손충당금의 손금산입 ········136 
24. 손익의 귀속사업연도 ·····136 
25. 자산의 취득가액 ·····142 
26. 자산⋅부채의 평가 ········144 
27. 부당행위계산부인 ··········150 
28. 결산조정과 신고조정 ·····154 
29. 세무조정 ···········154 
30. 소득처분 ··········156 
31. 과세표준 ·····160 
32. 세액의 계산 ···········162 
33. 신고와 납부 ···········168 
34. 결정⋅경정 및 징수 ······172 
35. 원천징수와 소득금액변동통지 ·····174 
36. 법인과세 신탁재산의 각 사업연도의 소득에 대한 법인세 과세특례 ··········176 
37. 연결납세방식 ··········178 
38. 청산소득에 대한 법인세 ······182 
39. 외국법인의 각 사업연도의 소득에 대한 법인세 ······184 
40. 합병 및 분할 ·········186 

PART 03 소득세 
01. 납세의무의 범위 ·····194 
02. 신탁재산 귀속 소득에 대한 납세의무의 범위 ·········198 
03. 과세기간 ·········200 
04. 납세지 ······200 
05. 이자소득 ·········204 
06. 배당소득 ·········208 
07. 사업소득 ········212 
08. 근로소득 ·········222 
09. 연금소득 ·········228 
10. 기타소득 ··········230 
11. 부당행위계산부인 ···········236 
12. 소득금액 계산의 특례 ···········238 
13. 결손금과 이월결손금 ·····242 
14. 종합소득금액 ··········244 
15. 종합소득공제 ··········244 
16. 종합소득 과세표준의 계산 ···········248 
17. 세액계산의 특례 ·····248 
18. 세액공제 ·······250 
19. 중간예납 ·······256 
20. 부동산매매업자의 토지 등 매매차익 예정신고와 납부 ·········256 
21. 확정신고와 납부 ·····256 
22. 사업장 현황신고와 확인 ·······260 
23. 결정⋅경정 ······260 
24. 세액의 징수와 환급 ······262 
25. 퇴직소득 ·········264 
26. 양도로 보는 것과 양도로 보지 않는 것 ···········264 
27. 양도소득에 대한 비과세 및 감면 ·······266 
28. 양도소득의 범위 ·····268 
29. 양도차익의 산정 ·····270 
30. 장기보유특별공제 ··········274 
31. 양도 또는 취득의 시기 ·········274 
32. 이월과세 ··········276 
33. 양도소득금액의 부당행위계산 ·····278 
34. 양도차손의 통산 ·····278 
35. 양도소득 기본공제 ········280 
36. 양도소득에 대한 세액의 계산 ·····280 
37. 양도소득과세표준의 예정신고와 납부 ·······280 
38. 양도소득과세표준의 확정신고와 납부 ·······280 
39. 미등기양도자산 ······282 
40. 국외자산 양도에 대한 양도소득세 ·····282 
41. 거주자의 출국 시 국내 주식 등에 대한 과세 특례 ········284 
42. 비거주자의 납세의무 ·····284 
43. 원천징수 ·········288 
44. 납세조합의 원천징수 ·····294 
45. 원천징수의 특례 ·····294 
46. 보칙 ········298 

PART 04 국세기본법 
01. 조세법률주의 ··········302 
02. 조세평등주의 ··········304 
03. 국세기본법 총칙 ···········304 
04. 기간과 기한 ···········306 
05. 서류의 송달 ···········310 
06. 법인으로 보는 단체 등 ········316 
07. 국세부과의 원칙 ·····318 
08. 세법적용의 원칙 ···········322 
09. 납세의무의 성립 ···········326 
10. 납세의무의 확정 ·····328 
11. 납부의무의 소멸 ······330 
12. 납세의무의 승계 ·····340 
13. 연대납세의무 ··········342 
14. 제2차 납세의무 ·······344 
15. 양도담보권자의 물적납세의무 ······350 
16. 국세의 우선 ·····354 
17. 과세관할 ·······360 
18. 수정신고 ··········360 
19. 경정청구 ·······362 
20. 기한후신고 ·······366 
21. 가산세 ······368 
22. 가산세 감면 ···········372 
23. 국세환급금과 국세환급가산금 ·····378 
24. 조세구제제도 일반 ········386 
25. 이의신청 ······390 
26. 국세청 심사청구 ·····392 
27. 조세심판원 심판청구 ·····392 
28. 과세전적부심사 ······400 
29. 납세자 권리 ···········404 
30. 세무조사 ·····406 
31. 보칙 ······422 

PART 05 국세징수법 
01. 총칙 ···········428 
02. 신고납부 ·········430 
03. 납부고지 ·········430 
04. 독촉 ·········434 
05. 납부의 방법 ···········434 
06. 납부기한등의 연장 등 ··········434 
07. 납세담보 ········442 
08. 강제징수 통칙 ········446 
09. 압류 ·········452 
10. 압류금지 등 ·····456 
11. 압류의 효력 ·····460 
12. 부동산 등의 압류 ··········462 
13. 동산과 유가증권의 압류 ·······462 
14. 채권의 압류 ·····464 
15. 그 밖의 재산권의 압류 ·········466 
16. 압류의 해제 ·····468 
17. 교부청구 ···········470 
18. 참가압류 ········470 
19. 압류재산의 매각 통칙 ··········472 
20. 공매의 준비 ···········474 
21. 공매의 실시 ·····482 
22. 매수대금의 납부와 권리의 이전 ·········486 
23. 청산 ·········486 
24. 공매등의 대행 등 ··········488 
25. 압류⋅매각의 유예 ········490 
26. 납세증명서 ······490 
27. 미납국세 등의 열람 ·······494 
28. 체납자료의 제공 ·····496 
29. 재산조회 및 강제징수를 위한 지급명세서 등의 사용 ···········496 
30. 사업에 관한 허가등의 제한 ········498 
31. 출국금지 ·····500 
32. 고액⋅상습체납자의 명단 공개 ··········502 
33. 고액⋅상습체납자의 감치 ·····504 

PART 06 상속 및 증여세법 
01. 상속세 총칙 ·····508 
02. 총상속재산가액 ······510 
03. 비과세 및 과세가액 불산입액 ·····514 
04. 공과금⋅장례비용⋅채무 공제액 ········516 
05. 과세가액에 합산하는 사망 전 증여재산 ··········518 
06. 상속공제 ·········518 
07. 세율 ·········526 
08. 세액공제 ·········528 
09. 상속재산의 평가 ···········530 
10. 상속세 신고납부기한 ·····532 
11. 상속세 납부 ·····532 
12. 증여세 총칙 ·····536 
13. 증여일 ······540 
14. 증여재산가액 ··········540 
15. 비과세 및 과세가액불산입액 ·······542 
16. 증여세 과세가액 ·····544 
17. 증여재산공제 등 ·····546 
18. 세율 ·········546 
19. 세액공제 등 ·····548 
20. 증여 추정 ········548 
21. 증여 의제 ········552 
22. 부담부증여 ······556 
23. 증여재산의 평가 ·····558 
24. 증여세 신고납부기한 ·····558 
25. 증여세 납부 ···········560