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[이전] [<b>2013</b>]<b>사례별이슈별</b>K-IFRS<b>법인세조정실무</b>-삼일    [다음] [<b>2019</b>]대법원<b>판례</b>를<b>중심</b>으로한<b> 법인세법</b>(김규수.조상구 共著)-삼일

[2019]법인세조사대책(이영우,이정희著)-삼일
 ㆍ 저 자: 이영우,이정희
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현대사회가 고도정보사회로 발전됨에 따라 조세회피 수단도 지능화되어 가고 있다.
특히, 글로벌시대로 접어들면서 국제거래가 엄청나게 증가함에 따라 조세피난처를
이용한 역외탈세 규모가 점점 커지고 있다.
이에 따라 세무조사자는 경제여건 등 상황변화에 부응하여 꾸준히 조사능력을 향
상시켜 나가야 한다고 생각한다.
유능한 세무조사자는 법규도 잘 알아야겠지만 조사시에 제시된 서류와 피조사자의
답변내용 등을 종합한 후 빠른 상황판단과 조사에 대한 감(sense)을 정확하게 잡는
것이 무엇보다도 중요하다 하겠다.
또한 납세자는 조사가 착수되고 조사자의 조사의도를 모를 때 말로 표현할 수 없는
불안감을 갖게 된다. 이러한 불안으로부터 벗어나기 위하여서는 손자병법에서 “지피
지기면 백전백승이라”하였으니, 즉 조사자가 무엇을 생각하고 무엇 때문에 이런 질문
을 하는 것인가를 알고 있다면 별로 염려하지 않아도 될 것이다.
저자가 서울지방국세청 조사국장으로 있으면서 실무과정에서 조사요원에게 지시
한 내용을 재무제표 전 계정과목별로 의의, 조사착안점, 조사시 참고자료, 조사방법과
현재 조사팀장으로서 조사현장에서 익힌 조사기법 및 개정된 기업회계원칙과 관련법
규 등을 정리하여 제10판을 발행하기에 이르렀다.
기업의 경영자ㆍ경리책임자에게는 회계감사 및 세무조사에 대비한 실무상 유의점
의 생생한 지침으로 이용되고, 공인회계사ㆍ세무사는 물론 세무회계수험생에게도 많
은 도움이 되기를 바라는 마음 간절하다.
본서는 저자가 의도하는 바가 정확히 전달되도록 최선을 다하였으나 세무조사결과
처리문제는 새로운 법규해석으로 변경될 수도 있고 견해를 달리하는 주장도 있을 수
있으므로 미흡한 점은 기회 있는대로 보완할 것을 약속하는 바이다.
이 책을 증보하는 데 실질적인 도움을 아끼지 않았던 삼일인포마인 이진영 대표이
사님과 편집부 임직원에게 감사드리는 바이다.



제 1 장 세무조사와 권한
| 제1절 | 세무조사 ㆍ19
1. 법인세 과세체계 ································19
2. 법인세조사의 개념 ·····························20
가. 법인세조사의 의의 ······················································ 20
나. 법인세조사의 목적 ······················································ 20
다. 법인세조사의 필요성 ·················································· 20
라. 신고납세제도와 법인세조사 ······································· 21
3. 준비조사 ······································21
가. 의 의 ········································································· 21
나. 준비조사의 내용 ························································· 22
4. 실지조사 ······································24
가. 기본사항의 조사 ························································· 24
나. 실지조사 실시요령 ······················································ 25
| 제2절 | 전산조사의 개요 ㆍ28
1. 전산조사의 정의 ·······························28
2. 전산조사의 필요성 ·····························28
| 제3절 | 전산회계처리시 부정행위 유형 ㆍ30
1. 부정행위의 일반적 유형 ·························30
2. 부정행위의 유형 ·······························30
| 제4절 | 전산조사의 실시 ㆍ32
1. 사전 준비조사 ·································32
2. 초동조사 ······································33
3
3. 실지조사 ······································36
4. PC 환경의 전산조사 ····························40
| 제5절 | 세무조사의 권한과 벌칙 ㆍ43
1. 서 론 ········································43
2. 세무조사의 권한 ·······························43
가. 세무조사권한 ······························································· 43
나. 일반조사와 범칙조사와의 권한차이 ·························· 44
3. 질문조사권 및 그 범위와 한계 ···················45
가. 질문조사권이란 ··························································· 45
나. 질문조사권을 행사할 수 있는 자 ······························ 46
다. 질문조사권을 행사할 수 있는 경우 ·························· 46
라. 질문조사의 대상자 ······················································ 47
4. 세무조사에 관한 벌칙 ··························53
가. 세무조사에 관계되는 벌칙 ········································· 53
나. 조세벌의 종류와 내용 ················································ 55
제 2 장 소득처분
| 제1절 | 소득의 처분 ㆍ89
1. 소득처분 구조 ·································89
2. 소득처분의 의의 ·······························89
3. 소득처분 대상금액 ·····························90
가. 세무조정신고 또는 실지조사결정(경정)의 경우 ······· 90
나. 추계조사결정(경정)의 경우 ······································· 91
4. 소득처분의 유형 ·······························91
가. 세무조정신고 또는 실지조사의 경우 ························· 91
4
나. 추계결정 또는 경정의 경우 ····································· 104
다. 손금의 처분 ······························································· 104
5. 소득금액조정항목별 처분예시 ···················106
6. 소득처분의 사후관리 ··························109
가. 배당?상여?기타소득으로 처분된 금액 ················· 109
나. 기타사외유출로 처분된 금액 ···································· 110
다. 유보로 처분된 금액 ·················································· 110
제 3 장 대차대조표 조사
| 제1절 | 자산조사 ㆍ117
Ⅰ 유동자산 ·····································117
Ⅰ-Ⅰ. 당좌자산 ·····································117
1. 현 금 ·······································117
2. 예 금 ······································123
2-1. 비밀예금계좌 조사 ················································ 127
3. 매출채권 ·····································130
3-1. 외상매출금 ····························································· 130
3-2. 받을어음 ································································ 136
4. 단기대여금 ···································143
5. 미수금 ·······································149
6. 미수수익 ·····································153
7. 선급금 ·······································154
8. 선급비용 ·····································157
Ⅰ-Ⅱ. 재고자산 ·····································159
1. 재고자산의 종류 ·······························159
2. 실지재고조사 요령 ····························163
5
3. 재고자산의 평가 ······························169
Ⅱ 고정자산 ····································178
Ⅱ-Ⅰ. 투자자산 ·····································178
1. 투자유가증권 ··································178
2. 출자금 ·······································190
3. 관계회사주식 ·································191
4. 투자부동산 ···································195
5. 신주인수권 ···································198
6. 장기성 매출채권 ······························202
7. 장기대여금 ···································203
8. 특정현금과 예금 ······························203
9. 보증금 ·······································205
9-1. 전세권 ···································································· 205
9-2. 전신?전화가입권 ·················································· 207
9-3. 임차보증금 ····························································· 208
9-4. 영업보증금 ····························································· 210
10. 골프회원권 ··································212
11. 콘도미니엄권 ·································214
12. 가지급금 ····································215
13. 전도금 ······································232
Ⅱ-Ⅱ. 유형자산 ·····································235
1. 토 지 ·······································235
1-1. 취득부대비용의 처리 ············································· 240
1-2. 자본적지출과 수익적지출 ····································· 242
1-3. 개발부담금의 처리 ················································ 246
2. 업무무관부동산 및 업무무관동산 ················248
2-1. 대물변제에 의한 토지취득 ···································· 252
3. 제3자이용 위장거래 등 변태처리와 관련한 조사방법 ··254
6
4. 감가상각자산 ·································258
4-1. 건 물 ···································································· 258
4-2. 구축물 ···································································· 262
4-3. 기계장치 ································································ 263
4-4. 차량운반구 ····························································· 265
4-5. 기타 유형자산 ······················································· 266
4-6. 취득원가계산 ························································· 267
4-6-1. 자기 제작?건설 ········································· 267
4-6-2. 교환취득 ····················································· 270
4-6-3. 현물출자 ··················································· 273
4-6-4. 합병취득 ····················································· 275
4-6-5. 연불취득 ····················································· 278
4-6-6. 대물변제 ····················································· 280
4-6-7. 공사부담금과 국고보조금 ·························· 282
4-6-8. 보험차익 ····················································· 291
4-6-9. 건설가계정 ·················································· 300
4-6-10. 가공자산의 처리 ······································· 302
4-6-11. 자본적 지출 ·············································· 302
4-7. 건설자금이자 ························································· 306
Ⅱ-Ⅲ. 무형고정자산 ·································315
1. 영업권 ·······································316
2. 산업재산권 ···································326
3. 광업권 ·······································330
4. 어업권 ·······································332
5. 차지권(지상권 포함) ···························333
6. 댐사용권 ·····································334
Ⅲ 이연자산 ····································337
1. 창업비 ·······································339
7
2. 개업비 ·······································341
3. 신주발행비 ···································342
4. 사채발행비 ···································343
5. 연구개발비 ···································346
| 제2절| 부채조사ㆍ350
Ⅰ 유동부채 ····································350
1. 외상매입금 ···································350
2. 지급어음 ·····································357
3. 차입금 ·······································364
4. 미지급금과 미지급비용 ························369
5. 선수금 ·······································372
6. 예수금 ·······································376
7. 가수금 ·······································378
Ⅱ 고정부채 ····································381
1. 사 채 ·······································381
1-1. 사채할인발행차금 ·················································· 383
1-2. 자기사채 ································································ 385
1-3. 전환사채 및 신주인수권부 사채 ·························· 387
1-4. 전환권대가 및 신주인수권 대가 ·························· 390
2. 외화장기차입금 ·······························394
3. 장기부채성 충당금 ····························399
3-1. 퇴직급여충당금 ······················································ 400
3-2. 퇴직보험료 등 ······················································· 411
3-3. 퇴직금전환금(=국민연금전환금) ························· 419
4. 우발채무 ·····································423
5. 보증채무 ·····································424
8
Ⅲ 준비금 ······································426
Ⅲ-Ⅰ. 법인세법상의 준비금 ···························432
1. 책임준비금과 비상위험준비금 ···················432
2. 계약자 배당준비금 ····························438
3. 고유목적사업준비금 ···························440
4. 증권거래준비금 ·······························448
5. 구상채권상각충당금 ····························451
Ⅲ-Ⅱ. 조특법상의 준비금 ·····························454
1. 중소기업투자준비금 ····························454
2. 연구 및 인력개발준비금 ·······················466
3. 투융자손실준비금 ·····························473
4. 사업손실준비금 ·······························476
5. 사회간접자본투자준비금 ·······················478
6. 유통개선지원준비금 ···························486
7. 기업구조조정 증권투자회사의 투자손실준비금 ····488
8. 기업구조조정 전문회사의 투자손실준비금 ········490
9. 부동산투자회사 투자손실준비금 ·················491
10. 자사주처분손실준비금 ························492
| 제3절| 자본조사ㆍ494
Ⅰ 자본금 ······································494
Ⅱ 자본잉여금 ··································498
Ⅱ-Ⅰ. 자본준비금 ···································498
1. 주식발행초과금 ·······························498
2. 감자차익 ·····································501
3. 합병차익 ·····································505
4. 분할차익 ·····································521
9
5. 자기주식처분이익 ·····························532
Ⅱ-Ⅱ. 재평가적립금 ·································534
1. 자산의 재평가 ································534
2. 재평가적립금 ·································540
Ⅲ 이익잉여금 ··································543
1. 이익준비금 ···································543
2. 기타 법정적립금 ······························545
2-1. 재무구조개선적립금 ·············································· 545
3. 임의적립금 ···································546
4. 처분전이익잉여금 ·····························546
5. 처리전결손금 ·································548
6. 세무상 이월결손금 ····························549
7. 잉여금의 자본전입 ····························552
Ⅳ 자본조정 ····································554
1. 주식할인발행차금 ·····························554
2. 배당건설이자 ·································556
3. 자기주식 ·····································558
4. 미교부 주식배당금 ····························558
5. 매도가능증권 평가이익(또는 매도가능증권
평가손실) ····································560
6. 해외사업환산차(대) ····························561
7. 감자차손 ·····································564
8. 주식매입선택권(Stock option) ··················565
10
제 4 장 손익계산서 조사
| 제1절 | 매출액 조사 ㆍ573
1. 총매출액 ·····································573
1-1. 일반매출 ································································ 574
1-2. 장기할부매출 ························································· 585
1-3. 위?수탁매출 ························································· 588
1-4. 시용매출 ································································ 589
1-5. 예약매출 ································································ 591
1-6. 장기도급계약에 따른 매출 ···································· 592
1-7. 기업회계와 세무회계와의 차이 ···························· 596
2. 매출에누리와 환입 ····························598
2-1. 매출에누리 ····························································· 598
2-2. 매출환입액 ····························································· 600
3. 매출할인 및 장려금 ···························602
4. 업종별 수익인식기준 ··························608
4-1. 금융업의 수입금액 ················································ 611
4-2. 보험업의 수입금액 ················································ 615
4-3. 일반도급공사 ························································· 617
4-4. 합작공사 ································································ 618
4-5. 아파트 예약매출 ···················································· 620
4-6. 리스업 ···································································· 622
4-7. 기타 특수한 업종의 수익인식사례 ······················· 627
4-7-1. 물품매도확약서 발행업 ······························ 627
4-7-2. 부동산임대수입 ········································· 628
4-7-3. 운송수입 ····················································· 629
4-7-4. 기타 전기, 가스, 수도업 등 계속적으로
용역을 제공하는 업종 ································ 630
11
| 제2절 | 매출원가 조사 ㆍ633
1. 매출원가 ·····································633
| 제3절 | 판매비와 일반관리비 조사 ㆍ641
1. 급 료 ·······································641
2. 임 금 ······································651
3. 상여금 ·······································653
4. 퇴직금 ·······································656
5. 복리후생비 ···································670
6. 여비교통비 ···································674
7. 통신비 ·······································678
8. 수도광열비 ···································679
9. 세금과 공과 ··································682
10. 지급임차료 ··································695
11. 감가상각 ····································698
11-1. 재평가시 상각 ······················································ 719
11-2. 감가상각의제 ······················································· 721
11-3. 즉시상각의제 ······················································· 726
11-4. 양도자산에 대한 상각시부인액 처리 ················· 730
11-5. 구조세감면규제법상의 특별상각 ························· 731
11-6. 감가상각제도 개정과정 ······································· 739
12. 수선비 ······································742
13. 보험료 ······································747
14. 접대비 ······································750
15. 광고선전비 ··································783
16. 보관료 ······································792
17. 창고료 ······································794
18. 견본비 ······································795
19. 포장비 ······································797
12
20. 운 임 ······································798
21. 차량유지비 ··································799
22. 판매수수료 ··································800
23. 대손상각 ····································802
23-1. 대손충당금 ··························································· 802
23-2. 대손금 ·································································· 810
24. 회의비 및 행사비 ····························829
25. 소모품비 ····································830
26. 전산비 ·····································830
27. 외주가공비 ··································832
28. 잡 비 ·····································833
29. 지급수수료 ··································835
| 제4절 | 영업외수익 조사 ㆍ839
1. 이자수익 ·····································839
2. 배당금수익 ···································843
3. 임대료 ·······································847
4. 간주임대료 ···································852
| 제5절 | 영업외비용 조사 ㆍ857
1. 지급이자와 할인료 ·····························857
2. 사채이자 ·····································896
3. 사채상환손익 ·································898
4. 기부금 ······································900
| 제6절 | 특별이익 조사 ㆍ929
1. 자산수증익 ···································929
2. 채무면제익 ···································932
3. 보험차익 ·····································936
13
| 제7절 | 특별손실 조사 ㆍ937
1. 특별손실 ·····································937
제 5 장 제조원가 조사
| 제1절 | 제조원가 조사요령 ㆍ943
1. 재료비(원재료비, 부재료비, 간접재료비) ··········943
2. 특허권 사용료 ································951
3. 제조원가 ·····································955
| 제2절 | 생산수율 검토요령 ㆍ966
제 6 장 국제거래 조사
| 제1절 | 해외투자의 흐름 ㆍ973
1. 해외투자의 정의 및 해외진출 형태 ··············973
2. 해외투자의 동기 ······························974
3. 해외투자 흐름도 ······························975
4. 해외투자 흐름도(현지법인 중심) ················976
| 제2절 | 역외탈세와 조세피난처(Tax Haven) ㆍ977
1. 역외탈세(域外脫稅, Offshore Tax Evasion) ·······977
2. 조세피난처(租稅避難處, Tax Haven) ·············977
3. 조세피난처(Tax Haven)의 유래 ·················978
4. 조세피난처 현황 ······························978
14
5. 조세피난처의 종류 ····························979
6. 조세피난처 확산 이유 ·························979
7. 조세피난처의 특징 ····························980
8. 조세피난처를 이용한 역외탈세 ··················980
9. 우리나라의 역외탈세 방지를 위한 제도적 장치 ····981
10. 페이퍼컴퍼니를 통한 주요 역외탈루 유형 ·······985
11. 기타 역외탈루 유형 ···························987
12. 해외금융계좌 신고제도 ························989
13. 일본의 역외탈세 심리분석 절차 ················990
14. 조세피난처 유형별 해당 국가 ··················991
15. 국세청 및 관세청 세금탈루 연관성 검토 ········992
16. 주요 조세피난처 ·····························993
| 제3절 | 국제거래 조사 요령 ㆍ994
1. 국제거래 조사의 중요성 ························994
2. 거래유형별 중점 검토 항목 ·····················994
| 제4절 | 유형별 주요 검토 사항 ㆍ996
1. 해외현지법인을 이용한 소득탈루 및 외화유출 ·····997
2. 외국에서 수취한 offer 수수료 누락 ··············997
3. 해외용역료 지급시 이자부분에 대한 원천징수
누락 ········································998
4. 해운대리업의 해운수입 신고 누락 및 외화유출 ··· 998
5. 조세피난처의 역외펀드를 이용한 외자유치
위장행위 ·····································998
6. 해외연구소의 로열티 과다지급에 의한 외화유출 ···· 999
7. 해외현지법인의 운영자금대여를 이용한 외화유출 ··999
8. 의료기기 수입업자의 리베이트 해외계좌 부외처리
및 외화유출 ·································1000
15
9. 국적 취득 조건부 나용선 매각대금의 해외 유출 ·· 1000
10. 해외투자를 가장한 탈세 및 외화유출 사례 ······1001
11. D/A거래를 통한 외화유출 ····················1002
12. 수출환어음의 해외부도 및 자기상환을 통한
외화유출 ···································1002
| 제5절 | 중점 점검할 사항 ㆍ1004
1. 현지법인에 대한 매출채권 지연회수 여부 ·······1004
2. 자금 무상대여 등 업무무관 가지급금 해당 여부 ··1006
3. 대여금의 원금과 이자 중 원금의 선 회수 여부 ···1007
4. 해외현지법인에 대한 매출채권을 출자전환 ······1008
5. 현지법인 지분 저가양도 ······················1009
6. 현지법인 가공의 외주가공비 지급 ··············1010
제 7 장 중요항목 조사
| 제1절 | 부당행위계산의 부인 ㆍ1015
1. 적용요건 ····································1015
2. 특수관계자의 범위 ····························1016
3. 조세의 부담을 부당히 감소시킨 것으로 인정되는
경우 ········································1023
4. 조세의 부담을 부당히 감소시킨 것으로 인정되지
아니하는 경우 ·······························1024
5. 부당행위계산 부인의 세무조사 ·················1026
| 제2절 | 이전가격세제 ㆍ1057
16
| 제3절 | 리스회계의 세무조사 ㆍ1068
| 제4절 | 중소기업에 대한 세법상 지원 ㆍ1078
1. 세법상의 중소기업 요건 및 판정 ···············1078
2. 중소기업의 세법상 지원내용 ···················1086
| 제5절 | 조세감면에 대한 제한 ㆍ1104
1. 최저한세 ····································1104
2. 감면세액의 추징 ······························1119
| 제6절 | 주식이동조사 ㆍ1122
1. 주식의 양수?도 ······························1123
2. 주식배당 ····································1132
3. 유상증자 ····································1133
4. 불공정합병 ··································1140
5. 불균등감자 ··································1148
6. 전환사채이익 ································1152
7. 주식 등을 통한 변칙상속 ······················1156
8. 혐의내용에 대한 검토표의 활용 ················1159
제 8 장 법인조사 체크리스트
1. 대차대조표 항목 검토 ·························1167
2. 손익계산서 항목 검토 ·························1170

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