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I P

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Ἥ񽺳 FEE, ޴ ȳ(Click) Ͻʽÿ.
ȣ ̳ , з  ȣ Ұ Ǵ ȣ ޴ ϼ


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絵ҵ漼 ΰó ȿȮ & û & Ҽ


[Title]
簳 ݰ̵ û, 2009. ù 帧 캼? 簳߻ 簳߹ ְȯ ('03. 7. 1 ) ðǼ ְȯ ҵֹ ӽġ Ÿ
Start →


ݰ̵ û, 2009.
ù 帧 캼?
簳߻ 簳߹
ְȯ

('03. 7. 1 )
ðǼ
ְȯ
ҵֹ ӽġ
Ÿ
ְȯ , ߹
Ư
ְȯ ( 1)
∙ ñ ȹ ʿϰų ְȯ ҷ ȹ ϰ ġҷ ๰
ȿ ϱ Ͽ ʿ ν ȯ ϰ ְȯ
µ ̹ մϴ. 簳 'ɰ' ȵȴ
∙ 簳̳ Ÿ Ǽ Ǵ Ʈ о ̳ܵ
ٰ 㹰 ټ ø ɰ⸦ ϴ ɰ ŭ
,

2009/07 (û 02)3272-3084) www.taxpark.com 3
「 」̶?
ݽü ȣϳ ġҷ ๰ ְȯ ϱ Ͽ
ϴ մϴ.
񱸿 Ǵ 񱸿 ƴ ΰ óаȹ δ롤
ü ǼϿ ϴ
「 Ÿ」?
Ǵ ü ֵ ȸ ݽü ϰ ϻȰǿ
ñ Ű Ͽ 簳߻, 簳߻, ȯ 1
ǿ ŵø ϱ մϴ.
Ư
∙ ɻ ƴ ǽ̳ ٸȰüó ǻ ְſ Ǵ ǹ ֿ
Ե 簳 о ʽϴ. ∙ , ๰ ö ϴ 簳 ϴ 1
оǸ ־ϴ( ְȯ , 2008. 7. 30 )

4 ȸ濵 (û 02)3272-3084) 2009/07
2. 簳ߡ

ռΰ
ΰ
տ оû
óаȹΰ
տ о ȣ ÷, Ϲݺо

, ǸȮ
û
"óаȹ"̶?
∙ Ǵ ǹ Ǹ Ǽϴ ǹ Ǹ ȯŰ ȹ
μ
∙ о ֹ δ Ȯϴ ϸ, ڰ óаȹ
塤 ΰ ޾ƾ߸ ๰ öŸ ֽϴ.

2009/07 (û 02)3272-3084) www.taxpark.com 5
3. 簳ߡ õ ?
տ 絵ҵ漼, ռҵ漼, պε꼼, 漼, ϼ ϸ,
, ռҵ漼(2003. 6. 30 ռΰ տ ), պε꼼,
ġ, 漼, ϼ մϴ. տ ' 'μ տ δ ΰġ
μ δڰ ˴ϴ. ◉ ܰ躰
ܰ躰 þ
1


ռΰ~ ΰ
∙ μ
∙ ų 꺸 ۼ μ Ű
('03. 6. 30 ڷ
ҵ漼 Ű) ⇨ ܰ迡
∙ ټ ſ Ű ⇨ ܰ迡
2


ΰ~ óаȹΰ
∙ Ժΰ
∙ ΰ ȯ û
3


óаȹΰ~
∙ ֱ ȯ ⇨ 絵ҵ漼 ֱ
∙ Խ 漼ϼ, 絵ҵ漼(տ û
) ߻
4



∙ ֱ 簳ߡ ȯ ⇨ 絵ҵ漼 簳

∙ ատ 漼ϼ Ű
∙ û 꼭 ۼ μ Ű
Ư

6 ȸ濵 (û 02)3272-3084) 2009/07
◉ ատ õ
Ÿ

μ
(ҵ漼)
∙ տκ ڱ
ʰп
ݾ
∙ Ϲݺо
∙ պ ҵ漼
(2003. 6. 30 )
∙ μ
(2003. 7. 1 )
絵ҵ漼 ∙ ڴ ȯ



ġ





(85 ) ∙ 鼼
(85 ʰ)

տо ∙ ð ΰ δ
.










տ
Ϲݺо
∙ 簳 գ, ǹ
∙ գ60
∙ оڣ40
1 ̸ (, 1
1ø)




∙ ࣺǹ ü
∙ 簳ߣ85 ø




∙ ատ ǹ
ϼ δ
∙ Ϲݺоڴ Ÿ
ϼ δ
! ׷, ݺ տ  Ͽ ϴ ü ˾ƺ
ϰڽϴ. 2 տ 絵ҵ漼
1. 絵ҵ漼?
ǹ ε ȶ ϶
◦ε 絵ϸ Ϲ 絵ҵ漼 Ǵµ å 絵ҵ漼
ϰų ϴ 찡 Ƿ ǿ ߾ 絵ϸ ֽϴ.
1 1
∙ ( ּҸ ΰų 1 ̻ żҸ ) 1밡 絵 1
ϰ ִ μ Ⱓ 3 ̻ (, õ ߿
õ д硤ϻꡤ̡꺻ߵ 5 ŵ 2 ֿ ߰) 絵ҵ漼
ʾƿ. ∙ ٸ, 6 ʰ 6 ʰ κп ؼ 絵ҵ漼 մϴ('08.
10. 7 絵кʹ 9 ʰκ )
1밡 1 3⺸(2) ʾƵ Ǵ ?
∙ 「Ӵù」 ǼӴÿ ϴ о Ϸκ 絵ϱ ֱⰣ
5 ̻
∙ ð μ Ǹż ǰų Ǵ
∙ 「ؿֹ」 ؿַ ⱹ 쿡 ⱹϷκ 2 ̳ 絵ϴ
∙ 1 ̻ Ͽ ָܰ ʿ ϴ Ǵ ٹ ⱹ 쿡 ⱹϷκ
2 ̳ 絵ϴ
∙ , , ٹ 1 ̻ Ȱ ٸ ̽
ϴ

2009/07 (û 02)3272-3084) www.taxpark.com 7
◦ ؿ ε(ǹ) ε꿡 Ǹ(簳ߡ ֱ )
絵Ͽ ߻ϴ ҵ濡 絵ҵ漼 մϴ. 絵 ڻ꿡 Ǵ Ͽ ŵ, ȯ, ο , , , ڽ ǻ Ǵ ǹմϴ. ◦1 1 ֿ 쿡 絵ҵ漼
ϴ.
Ư
ε ֱ ̴?
ε ֱ
Ģ ŷ* ŷ
⺸Ư
(, 1 1 )
1 1 Ϲð ֱ Ưʱ
Ư

8 ȸ濵 (û 02)3272-3084) 2009/07
2. ε굵 δ? (ε vs. ֱ)
ֱ ȯñ óаȹΰ, ذ
ε ֱ
óаȹΰ ذ
◦ ε ֱ ȭǴ ñ óаȹΰ̰ ֱ
ٽ ȯǴ ñ ذ(˻, ӽû, )
˴ϴ. ٸ, 2005. 5. 30 ΰ 쿡 ΰ ֱ
ȯñⰡ ˴ϴ. ◦2005. 12. 31 óаȹΰ ֱ ȯǾų ° (Ÿ, ,
) ֱ ü ϸ
ֱ 1 1 (2, 3 ̻) ߰
մϴ. ◦2006. 1. 1 óаȹΰ ֱ ȯǰų °ϴ ֱ ü
Ͽ
11 ߰ θ մϴ.
ü

(, 2005. 12. 3 óаȹΰ
Ǵ ° )
1 2 ߰
ü
(, 2007. 1. 1 )
1 3 ߰
ü
(, 2006. 1. 1 )
1 2 ߰

50%
(3 ̻ 60%)
Ϲݼ
(ֱ 絵)
* 2006. 12. 31 絵 ؽð Ģ
2009. 3. 16 2010. 12. 31 絵 ߰ Ϲݼ .

2009/07 (û 02)3272-3084) www.taxpark.com 9
3. տ 絵ҵ漼 ϴ ?
, 絵 ܰ躰 ٸ.
簳ߡ öŵǰ · ϴٰ ٽ ǹ ϰǾ
Ǵ Ư ġ ˴ϴ. , 絵 ܰ躰 ޶ϴ.
տ տ ϴ Ͱ տ ǹ ϴ ǹ
ϴ 絵ҵ漼 ƴմϴ. ׷, տ ϰ û 絵
ҵ漼 Ǹ,
óаȹ ٸ տ ࿡ о Ǵ 쿡
ڻ ȯǴ 絵ҵ漼 ˴ϴ.
Ư
տ , Ʈ ȸ
dz?
∙ ϰ 3 (2 ) Ͽ մϴ. Դϴ. ñ ÿ Ⱓ ֱⰣ
dz?
∙ ֱⰣ θǷ Ⱓ ǹϹǷ Ⱓ ʽϴ.

10 ȸ濵 (û 02)3272-3084) 2009/07
4. տ 絵ҵ漼 ʴ ?
絵 ܰ躰 ˸ ִ. . 簳ߡ 1
è ֱǨ è
1) ֱ 絵( )
ֱ 1밡 óаȹΰ( ö
쿡 ö) Ʒ ǿ شϴ 쿡 絵ҵ漼 ˴ϴ. óаȹΰ 11 ߰
絵 ٸ ų, 絵 1 κ 1 ̳
ֱ 絵ϴ
2) 簳ߡ ϰ '' 絵( )
1 1 Կ ־ ð 簳ߡ ϰ
ֱⰣ ϴ ݸ, Ⱓ Ⱓ ϰ ֱⰣ
ʽϴ. ֱⰣ Ⱓ Ⱓ, Ⱓ Ϸκ 絵ϱ üⰣ.
ٸ, 簳․ μ ϴ 쿡, ϴ μ
ñ ǹ ذ(˻, ӽû, ) ˴ϴ.
1 1ڰ ӹ޴ δ?
∙ 2003. 1. 1 õ Ϲð ϰ ˴ϴ. ٸ, 絵
ÿ 1 1 ش翩θ մϴ. 1 1 ϼκ
() ()Ⱓ ?
∙ ϼκ () ()Ⱓ մϴ. ٸ,
쿡 ̸ ʰ Ϸκ մϴ.

2009/07 (û 02)3272-3084) www.taxpark.com 11
3) ֱ ϰ 絵( )
Ⱓ ֱ ƴ ذ ǰ
ֱⰣ ʿ Ͻñ ٶϴ.
óаȹΰ ǻ ְſ 쿡
ʾ ֱⰣ ÿ ̸ ʽϴ. ϼκ ֱ ӹ 쿡
ǻ() ․ֱⰣ ․ֱⰣ Ͽ մϴ.
. 1 2 1 簳ߡ Ǵ
1) B 絵ϴ ( )

A(簳ߡ ) տֱ

B B絵
óаȹΰ տֱ ȯ ¿ B 絵ϴ 쿡
2006. 1. 1 絵 ʹ տֱǵ ԵǾ ˴ϴ.
2) տ ֱ 絵ϴ ( )

A(簳ߡ ) տֱ 絵

B B
Ư
1 ¿ 2005. 12. 31 ֱ °
쿡  dz?
∙ (ֱ ° ) ϰǾ Ͻ 2 ϰ κ 1 ̳
絵ϸ ֽϴ.
ֱ 2 ̻ 1 絵 ?
∙ Ŀ κ ֱ 2 ̻ 쿡 絵ϴ ֱ

12 ȸ濵 (û 02)3272-3084) 2009/07
óаȹΰ 2̰, 絵 ٸ ϰ Ƿ
Դϴ(2006. 1. 1 )
3) 絵ϴ ( )

A(簳ߡ ) տֱ 絵

B B B
12̹Ƿ 絵ϴ Դϴ.
. 1ڰ տֱ 1 絵ϴ ( )

A A絵

ֱ ֱ
2006. 1. 1 տֱ 1 ̳ ֿ
ϴ 쿡 11 ˴ϴ(ü濡 ش). ֱ 1 Ͽ 絵ϴ 쿡 Ʒ ϴ
쿡 11 ˴ϴ. ֿ
ϰ Ǵ ϰ 1 ̳ 絵
ϰ 1 ̳ ̻Ͽ 1 ̻
Ҿ絵 մϴ. óаȹΰ ǵ ?
∙ óаȹ ΰ ǻ ϹǷ, Ⱓ Ϸκ
öϱ մϴ. Сٹ Ϻΰ
dz?
∙ ֱⰣ Ģ Ⱓ ǹϳ, Ϻΰ Сٹ
ε Ͻ 쿡 ̸ ֱⰣ մϴ. ׷, Ϻΰ ó
ÿ 쿡 ̸ ֱⰣ ʽϴ.
ȥ () , ȥ
Ƴ dz?
∙ ()Ⱓ ϴ ȥ ()Ⱓ ȥ Ƴ
()Ⱓ ϴ Դϴ.

2009/07 (û 02)3272-3084) www.taxpark.com 13
. 1ڰ տ ֱ 1 絵ϴ ( )

Ϲ Ϲ 絵 Ϲ
(, , ֿ )

ֱ ֱ
ӹ տֱǰ Ϲ 1 ϰ ִ 1밡 Ϲ 絵
쿡 1 1 1 մϴ. ӹ տֱ ǻ() ڷ Ӱ 2 ̻
տֱ Ư ֱ մϴ. ׼ ð տֱμ Ⱓ տֱ
ǻ ÿ Ⱓ տֱ
ǻ ϴ տֱ
Ư
∙ , ȥ ()Ⱓ Ͽٸ մϴ.

14 ȸ濵 (û 02)3272-3084) 2009/07
5. 絵ҵ漼 ?
2007. 1. 1 ŷ
. 絵ҵ漼





Ÿ
 絵 ŷ
 ŷ
 , 絵(߰ )


⺸Ư  絵 (10~80%)


 250


ǥ
 6~35%, 40%, 50%, 60%, 70%




 Űμװ(10%)








. 絵װ 氡
絵 Ǵ ŷ ϸ, , ŸŰ༭, ŷ Ȯε ʴ Ǵ
쿡 ߰ Ͽ մϴ.
ŸŻʰ > > ȯ갡 > ؽð

2009/07 (û 02)3272-3084) www.taxpark.com 15
◦ŸŻʰ̶? 絵 Ǵ 3 ̳ ڻ ϼ Ǵ 缺 ִ ڻ ŸŻʰ
ִ մϴ. ◦̶? 絵 Ǵ 3 ̳ ڻ꿡 2 ̻ 򰡹 ź
ִ ִ 쿡 վ մϴ. ◦ȯ갡̶? 絵 ŷסŸŻʰ Ǵ ؽð ȯ 氡 մ
. ◦ؽð? ҵ漼 μ 絵 Ǵ Ǵ (
, ․ ؽð ) մϴ. . 絵 մϴ. 1) 簳ߡ ֱǿ 絵
「ε 絵」 「ֱ ̾」 Ͽ
◉ 絵
ε
Ģ ∙ ŷ ∙ ŷ



絵 ∙ ε 򰡾 ∙ 絵 ǰ

∙ ε ǰ
∙ ǰ Һи ȯ갡
򰡡
ؽð()
ؽð(óаȹΰ)
∙ 򰡾ף û
û
ʿ ∙ ʿ
∙ 氡 ȯ갡 ã ؽð3%
∙ ʿ


Ư


Ⱓ ~óаȹΰ
絵͡
~絵 ~絵
() û ( 1 )
 絵ͣε絵ͨ磫ֱ ̾
ε 絵ͣ򰡾ף氡ףʿ
ֱ ̾絵(򰡾ףû)ʿ
Ư

16 ȸ濵 (û 02)3272-3084) 2009/07
() û
 絵ͣε絵ͨ磫ֱ ̾
ε 絵ͣ(򰡾ף氡ףʿ)(򰡾ףû)/򰡾
ֱ ̾絵(򰡾ףû)ʿ
() ⺸ Ư

 Ģ ֱ ̾κ ⺸Ư ƴϳ
1 1 (6 ʰ) شϴ ֱ ⺸Ư Դϴ(2007.
2. 16 )
 ε 絵 κ Ϸκ óаȹΰϱ Ⱓ
մϴ.
 Ϲ
ǹ 3 ̻ ų 3% մϴ(3 10%~10 30%).
 11ڷμ ƴ
1 1(μ ) 3 ̻ ų 4% մϴ(3 12%~20 80%).
2) 簳ߡ Ʈ ǰ (ҹ 166, 2007. 2. 28 ż)
տ տ ǹ μ ϰ
óаȹ(2003. 6. 30 ȹ ) ǹ
μ
2007. 2. 28 絵 μ ŷ 絵 ϴ 쿡 մϴ.
簳ߡ  մϴ.
°տ 簳․ 絵ϴ 쿡
() û ( 2 )
 絵ͣε 絵ͣûݳκ 絵
∙ غε 絵
óаȹΰ 絵1óаȹΰ ε 絵2
1. 򰡾ף氡ף
2. óаȹΰ 絵3򰡾/(򰡾ףû)
3. 絵ף(򰡾ףû)ʿ
∙ û κ 絵

2009/07 (û 02)3272-3084) www.taxpark.com 17
óаȹΰ 絵͡û/(򰡾ףû)
 ε 絵Ͱ û κ 絵 ϴ ⺸Ư
Ⱓ ޶ Դϴ. ε 絵Ϳ Ⱑ Ϸκ 絵ϱ Ⱓ ϰ
û κ 絵Ϳ Ⱓ óаȹ ΰϷκ 絵ϱ Ⱓ
ϴ.  ε 氡 쿡 Ʒ
∙ ε 򰡾ס
ؽð
óаȹΰ ؽð
򰡾 쿡 óаȹ ΰ ŸŻʰ, , ؽð
.
() û
 絵ͣóаȹΰ 絵ͣóаȹΰ 絵
∙ óаȹΰ 絵ͣ(򰡾ף氡ףʿ)(򰡾ףû)/򰡾
∙ óаȹΰ 絵ͣ絵ף(򰡾ףû)ʿ
 ε 簳ߡտ ϰ 밡 ð û ϴ
, 絵밡 û û ɴ 絵 شϹǷ( 997791,
2001. 4. 10)
絵 ε 򰡾׿ û ɾ׿ ϴ 絵 Ͽ
ϴ Դϴ.  ⺸Ư Ⱓ ü 絵 Ϻ 絵ϱ
մϴ. . ϴ. (%)
ǹ
ֱ
Ⱓ 2 ̻ 6 ~ 35
Ⱓ 1 ̻ 2 ̸ 40
Ⱓ 1 ̸ 50
1 2 50
1 3 60
60
̵ 絵ڻ 70 2 ̻ شϴ 2009. 3. 16~2010. 12. 31 絵 ߰ .
Ư
̵ 絵 ֳ?
∙ 絵ҵ漼 Ǵ ˴ϴ. ∙ 絵ҵ⺻(250) ˴ϴ. ∙ ְ(70%) ˴ϴ. ∙ ȮŰ Ⱓ κ 10 ̳ ˴ϴ.
絵ҵ漼 Ű ֳ?
∙ 絵ҵǥؽŰ ΰ꼭
∙ 絵ҵݾװ
∙ ڻ ŵ Կ ༭ 纻
∙ ε 絵ϴ ΰ
∙ ں ס絵 , 󰢺
∙ ȯȮ ȯ, Ȯο
∙ óг Ȯ ִ
ȮŰθ  ֳ?
∙ ⼼ 20%(Ǵ 40%) ϴ Ű 꼼 1 0.03% ΰ꼼

18 ȸ濵 (û 02)3272-3084) 2009/07
. 絵ҵ漼 Űδ ϳ?
1) Ű
ε, ε꿡 Ǹ 絵 ڴ 絵 ϴ Ϻ 2
ּ Ҽ 絵ҵ漼 Ű Ͽ մϴ. ⼼ 10% Űμ մϴ.
2) ȮŰ
ؿ 絵ҵ ִ ڴ 5 1Ϻ 5 31 ̿ ּ
絵ҵ漼 ȮŰ Ͽ մϴ. ٸ, ε 2ȸ ̻ 絵 ڰ Ű 絵ҵݾ ջ Ű ȮŰ
մϴ.
ϴ. ∙ μ 1õ ʰ г մϴ. ∙ Ű Ǵ û ϴ. ∙ û Ǵ 찡 ֽϴ.

2009/07 (û 02)3272-3084) www.taxpark.com 19
[ 1] 簳ߡ ֱ 絵
û μ ε 氡 ִ
 ڷ
1. ε 泻
∙ ϣ1994. 9. 1 ∙ 氡ף68,000,000
∙ Ÿʿ2,000,000
2. óΰ
∙ ΰϣ2001. 6. 15 ∙ 򰡾ף80,000,000
∙ û Σ50,000,000
3. ֱ 絵
∙ 絵ڣ2005. 5. 1 ∙ 絵ף151,000,000
∙ Ÿʿ1,000,000
[ ؼ]
1. ε 絵 Ѵ. 򰡾ף氡ףʿ
80,000,00068,000,0002,000,00010,000,000
2. ֱǿ 絵 Ѵ. 絵ף(򰡾ףû)ʿ
151,000,000(80,000,00050,000,000)1,000,00020,000,000
3. ⺸Ư Ѵ(ε κи ). ε 絵͡
10,000,00015%1,500,000
4. ǥ Ѵ. ε 絵ֱͣ 絵ͣ⺸Ưף⺻
10,000,00020,000,0001,500,0002,500,00026,000,000
5. ⼼ Ѵ. ǥء
Ư

20 ȸ濵 (û 02)3272-3084) 2009/07
26,000,00018%900,0003,780,000
[ 2] 絵(1 1 )
տ û
 ڷ
1. μ ϣ1991. 1. 1
2. μ 氡ף100,000,000
3. 簳 μ 絵ϣ2008. 5. 1
4. 簳 μ 絵ף1,000,000,000
5. óаȹΰϣ2000. 2. 1
6. ε򰡾ף300,000,000
7. û ξף200,000,000
8. óΰ Ÿ ʿ
9. 11μ
[ ؼ]
1. óаȹΰ 絵 Ѵ. 򰡾ףε 氡ףŸ ʿ
300,000,000100,000,0000200,000,000
2. óаȹΰ 絵 Ѵ. 絵ף(򰡾ףû)Ÿʿ
1,000,000,000(300,000,000200,000,000)0500,000,000
3. óаȹΰ 絵 ûݳκ 絵Ͱ ε 絵 Ѵ. ûݳκ 絵
óΰ 絵͡û/(򰡾ףû)
500,000,0002/5200,000,000
* 6 ʰп 絵 Ѵ('08 10 7 9 ʰ).
200,000,000(106)/1080,000,000
óΰ ε 絵
óΰ 絵͡򰡾/(򰡾ףû)
500,000,0003/5300,000,000
4. غε 絵 Ѵ. óаȹΰ 絵ͣóΰ ε 絵
200,000,000300,000,000500,000,000
* 6 ʰп 絵 Ѵ.

2009/07 (û 02)3272-3084) www.taxpark.com 21
500,000,0004/10200,000,000
5. ûݳκ ⺸Ư Ѵ. ûݳκо絵(6 ʰ)óаȹΰϷκ 絵ϱ Ⱓ

80,000,0008(32%)25,600,000
6. ε ⺸Ư Ѵ. εκ 絵(6 ʰ)Ϻ 絵ϱ Ⱓ
200,000,00015 ̻(60%)120,000,000
7. 絵ҵݾ Ѵ. (80,000,000200,000,00)(25,600,000120,000,000)134,400,000
8. ǥ Ѵ. 134,400,0002,500,000(絵ҵ⺻)131,900,000
9. ⼼ Ѵ. 131,900,00036%11,700,000()35,784,000
10. Ѵ. 35,784,0003,578,400(Űμװ)32,205,600
3 ատ պε꼼
1. պε꼼?
ݾ ʰϴ ε ڿ ΰǴ
ڰ ų 6 1 ϰ ִ ε꿡
1 ε ․․ (0.15~0.5%) 꼼 ΰϰ
2 ּ ݾ ̻ ε ڿ (0.5~2%) պ
꼼 ΰմϴ.
ǹڴ Ʒ ϴ. ã6 ʰ (κ ջ)(ܵ 1 1 9 )
ջ꣺5 ʰ ( 뺰 ջ)
ջ꣺80 ʰ
(Ÿü ) κ ջ
Ư
๰ պε꼼 dz?
∙ ๰ ø ̸, ๰ ƴմϴ. ∙ ٸ, μ պε꼼 Դϴ. ǽ ְŷ ϴ  dz?
∙ ǽ ְſ Ǵ 쿡 ˴ϴ. ∙ ǽڿ Ȳ Ͽ áû ľϿ 1 ú 꼼
ΰǰ ̸ պε꼼 ˴ϴ.

22 ȸ濵 (û 02)3272-3084) 2009/07
◉ 꼼 պε꼼
꼼 μ

μ

0.15~0.5%
4%




и


Ϻ Ӿߡۿ
,
Ϻ, ޸
0.07&
4%
0.2%




ջ

Ϲݰ๰ μ(ظ)
ɻ Ρ㰡 0.2~0.4%

ջ


и ʰ
ջ ʰ
иջ ƴ
0.2~0.5%

ų 6 1 ε պε꼼 θ մϴ.
Ҽ ․ϸ, ǹڴ αⰣ(12. 1~12. 15)
Ǵ Ȩý ڳ մϴ.
ϴ ǹڴ Ⱓ Ű․ΰ ϸ,
ϴ.
ǻ պε꼼
?
∙ ֹ ְ Ϸ ǻ ̶ ú 꼼
꼼 ΰϿ
∙ 꼼 ȮεǾ 漼 쿡 պε꼼
Դϴ.

2009/07 (û 02)3272-3084) www.taxpark.com 23

ǥ

6 0.5%
6 ʰ
12 0.75% 150
12 ʰ
50 1% 450
50 ʰ
94 1.5% 950
94 ʰ 2% 7,650
ջ
15 0.75%
15 ʰ
45 1.5% 1,125
45 ʰ 2% 3,375
ջ
200 0.5%
200 ʰ
400 0.6% 2,000
400 ʰ 0.7% 6,000
2. պε꼼 δ?
Ǽϱ Ȱϸ Ѵ
ðǼڰ ȹ (㰡) ޾ û DZ ¿
ջ
ݸ, ȹ μ û ǰ ִ и شǾ
ϰ պε꼼 ʽϴ.
Ư
̺о ?
∙ úо ȵ о Ǿ ְڰ 翡 ܱ
쿡 ̺о ϴ.

24 ȸ濵 (û 02)3272-3084) 2009/07
3. ̺о պε꼼 δ?
ϰ ִ ̺о 2005. 1. 1 Ŀ ú 꼼
ǹ ʷ ϴ 3 ƴ
ų 9. 16~9. 30 ջ Űϸ պε꼼 󿡼 ܵ˴ϴ.
◉ ̺о ջ (2008 )

ջ⵵
2008 2009 2010

'05. 6. 2
'06. 6. 1
'06. 6. 2
'07. 6. 1
'07. 6. 2
'08. 6. 1
4 ատ ռҵ漼
1. ռҵ漼?
ڴ ҵ濡 ҵ漼 ǹ δ
տ ܿ ߻ϴ ҵ濡 ҵ漼 ǹ
7 ҵ* Ⱓ(1. 1~12. 31) ҵ ջϿ ռҵ漼
մϴ.
εŸžڴ  Űϳ?
∙ εŸžڰ Ǵ ǹ 絵Ͽ 쿡 ŸͰ Ÿ ϴ
Ϻ 2 Ǵ Ÿ Ű θ Ͽ ϸ, ∙ Ÿ ų ߻ Ű Ͽ մϴ. ∙ εŸž ؼ 絵ҵ漼 Ű ȮŰ ռҵ漼
Ͽ Űϴ ǰ ֽϴ.

2009/07 (û 02)3272-3084) www.taxpark.com 25
* ҵ, ٷμҵ, εӴҵ, ڼҵ, ҵ, Ÿҵ, ݼҵ
2003. 6. 30 ҵ漼 ڿ شϴ ü ҵ
ϸ, 2003. 6. 30 ռΰ ࿡ ⸦
ҵ漼 ϸ, ÿ μ 뵵 մϴ. 2. ҵ漼 ?
տκ ڱ ʰп Ϲ оݸ
ҵ漼
ð 󰡸 տ оϴ Ģ ҵ漼

ڱ ʰп տκ ҵ漼 Դϴ.
Ϲο оϴ ҵ漼 Դϴ. 3. ҵ ?
Ͽ Ǹϴ Ǽ ش
Ͽ Ǹϴ Ǽ شϸ
ÿ ̿ μǴ μ ǹ 5(ðȹ 10) ̳
մϴ.
󰡽 ǸŴ εŸž شմϴ.
Ư
∙ øŸ ִ 12 ̻ شϴ εŸž 쿡 ռҵ漼
⼼װ 絵ҵ漼 ߰ ⼼ մϴ.

26 ȸ濵 (û 02)3272-3084) 2009/07
4. ռҵ漼 ?
θ ġϰ ִ ڴ ѼԱݾ׿ ʿ
. ռҵ漼 캸








 ҵ, ٷμҵ, εӴҵ, ڼ
, ҵ Ÿҵ, ݼҵ հ


ǥ
 6~35% ʰ













 ߰, ΰ

. ҵݾ  ϳ?
ѼԱݾ ʿ ҵݾ
1) Ѽ ݾ
Ϲο оϴ о ѼԱݾ׿ شմϴ. ̿ ǹ մϴ.
ձκ ڱ ʰп ޴ ݾ ѼԱݾ׿ ش
մϴ.
ҵ漼  θ ġϿ ϳ?
∙ ؿ űԷ Ͽų Աݾ ݾ ̸ (ڴ
) θ ġմϴ. ∙ ̿ ڴ ĺα ڷ Ͱŷ ؾ
ϴ. θ ġ ʴ ҵݾ  ϳ?
∙ ܼ ҵݾףԱݾף(Աݾסܼ) ∙ ذ ҵݾף, ݾ
Աݾףֿ(Աݾסذ)
(ԱݾףԱݾסܼ)û ϴ

2009/07 (û 02)3272-3084) www.taxpark.com 27
2) ʿ
絵ޱݾ ʿ
()
 Ѽ ݾ׿ ϴ տ ñ⸦ ñ
մϴ. 氡 ϴ ̰, ŷ ִ ִ 쿡
, 쿡 Ͽ մϴ.  ñ⿡ տ տ Ź
ڰ ̷ ϴ.
() 絵ޱݾ
 Ϲ о Կ ϴ ü 絵ޱݾ Ϲݺо տ
ʰп شϴ Ⱥаմϴ.
. տ ռҵݾ  ϳ?
1) ڷ ('03. 6. 30 )
տ ռҵݾ
ҵݾסտ ٸ ռҵݾ*
Ư

28 ȸ濵 (û 02)3272-3084) 2009/07
ռҵݾףҵ棫ٷμҵ棫εӴҵ棫ڼҵ棫ҵ棫Ÿҵ棫ݼҵݾ
2) ('03. 7. 1 )
տ ռҵ漼 ҵݾװ ҵݾ մϴ.(簳
տ ̿ )
.  dz?
6~35% 4ܰ ʰ Ǿ ֽϴ. ǥ (%)
1,200 6%
4,600 721,200 ʰݾ 16%
8,800 6164,600 ʰݾ 25%
8,800 ʰ 1,6668,800 ʰݾ 35%
. Űδ  ϳ?
1) ߰
ռҵ ִ ڿ ߰Ⱓ(1 1~630)
߰ ¡մϴ.
߰ף߰ ؾס
1
2
߰ؾף⵵ ߰ףȮŰ μף߰μ(Ű)
ȯݼ
Ҽ 11 1Ϻ 11 15ϱ Ⱓ ΰ ߺϸ,
ǹڴ 11 30ϱ ݾ Ͽ մϴ. ٸ, ߰ ؾ ڷμ ߰Ⱓ ռҵ ִ ڴ ߰迡 ߰
Ͽ ּ Ҽ忡 Ű․Ͽ մϴ.
2) ȮŰ
1 1~12 31ϱ ߻ ռҵ ջϿ ҵ漼 ϰ 5 31
Űմϴ. ҵ, ٷμҵ, εӴҵ, ڼҵ, ҵ, Ÿҵ, ݼҵ ջ ҵ
ϴ.
1õ ʰϴ 쿡 κ 2 ̳
ռҵ漼 Ű ߸ 쿡  ϳ?
∙ Ű û Ͻø ˴ϴ. 1. Ű Ű ǥ 쿡 ̸ Ͽ Űϴ
ϴ. ѳ ȮŰ ʴ ڴ Ű ϴ. 2. û Ű ǥ ū 쿡 ̸ Ͽ ޶ û մ
. ȮŰ 3 ̳ û Ͽ մϴ.

2009/07 (û 02)3272-3084) www.taxpark.com 29
гմϴ. г ݾ
2õ 1õ ʰϴ ݾ
2õ ʰϴ 50% ݾ
5 μ
1. μ?
ҵ濡 ο ΰϴ
簳 (2003. 7. 1 ) Ͽ ϸ, μ
޽ϴ. 簳 ռΰϷκ 30 ̳ ҹ ν ǰ
μ ǹ ⵵ ˴ϴ. 2. μ ?
簳 2003. 7. 1 ΰ տ
Ի ͻ ÿ ϴ 񿵸ο شմϴ. տ о Ưѹ 2008. 12. 31ϱ 񿵸
Ư
ΰ 񿵸 ?
∙ ϴ ϸ, 񿵸 мڼ Ÿ ƴ
ϴ ϴ
∙ ߻ϴ ҵ濡 μ ǹ ݸ, 񿵸
߻ϴ ҵ濡 ؼ μ ǹ ϴ.
񿵸 տ ǹ ?
∙ 񿵸 ͻ ϹǷ ̿ μ
ʴ ٶ ְ
∙ ׷ Ǹ ΰ 񿵸 ħصǰ, 񿵸
ο £ ־ Դϴ. ∙ ̷ ؼϱ ΰ μ ΰϴ Դϴ.

30 ȸ濵 (û 02)3272-3084) 2009/07
μ ,
Ϲݺо ͻ شϿ μ ˴ϴ.
3. ͻ ͻ ?
簳ߡ 񿵸 ͻ ͻ 渮
񿵸 ͻ ϴ 쿡 ڻꡤä ͻ ϴ
Ͱ ͻ ƴ Ÿ ϴ 渮Ͽ մϴ. ͻ ͻ ͼӵǴ ڻ ä ľ ̸ 渮Ͽ
ϰ
∙ Ǵ ڻ․ä ̸ ͻ Խŵϴ.
ͻ ͻ ߻õ Һи ͡
ϳ а ͻ
ͼӽŵϴ.

2009/07 (û 02)3272-3084) www.taxpark.com 31
4. μ ?
ͻ ҵ濡 ؼ μ
. 簳ߡ չο μ
ͻ Ǵ Կ ҵ濡 Ͽ ҵ濡 μ Ʒ
Ͽ ˴ϴ.(Ϲ ΰ )




ͱݻԡձݺһ
ձݻԡͱݺһ








 5 ̳ ߻ ձ(2009к 10)

ǥ
 2 11%, ʰ 22%














.
ͱ̶ ڻ Ű ŷ Ͽ ߻ϴ ݾ ϴ

Ϲݿ оϴ оݰ ׿ μǴ Ÿ Աݾ մϴ. .
ձ̶ ڻ ҽŰ ŷ Ͽ ߻ϴ ձ ͱݰ õ ϸ,
տ Ʈ μ ձݿ մϴ.
Ư
ϵǸ
∙ ų Ϻξ ҵ ߻մϴ. վƮ 󰡸 Ϲݺоϴ
⿡ شϹǷ Ǽ Ⱓ ϸ ˴ϴ.

32 ȸ濵 (û 02)3272-3084) 2009/07
5. μ Խñ?
Ⱓ 1 ̻ ۾ Աݾ
. Ⱓ 1 ̸ (Ͽ ϱ)
ε(ܱ ) ϴ ͱݰ ձݿ մϴ. ۾ Ͱ մϴ. . Ⱓ 1 ̻
ͱݾ ۾ Ͽ Ͱ ͱݰ ձ
մϴ. μҵ漼 Ⱓ ذ (ܱݱ)ӿ
6. μ Ű ?
ϴ Ϻ 3 ̳
. ߰
Ⱓ 6 ʰϴ ػ Ϸκ 6 ߰
Ⱓ Ͽ Ⱓ μ Ͽ ϰ
μ ߰ Ű 꼭 Ҽ忡 Ͽ մϴ.
߰Ⱓ κ 2 ̳ մϴ. . Ű
ϴ Ϻ 3 ̳ Ҽ忡 Ű
մϴ.
ʰ û  dz?
∙ 簳ߡ ʰ ܿ й Ǵ ε
∙ 簳ߡտ üó Ͽ ¡ ݾ 쿡 ܿ
Ǵ ε ڿ ׿ 2 ǹ οϸ, ∙ 2 ǹ ܿ й Ǵ ε ѵ մϴ.

2009/07 (û 02)3272-3084) www.taxpark.com 33
1õ ʰϴ 쿡 α κ 1(߼ұ
2) ̳ гմϴ. г ݾ
2õ 1õ ʰϴ ݾ
2õ ʰϴ 50% ݾ
6 ΰġ
1. ΰġ ?
ȭ 뿪 ߻ϴ ΰġ
ΰġ ȭ Ǵ 뿪 ߻ϴ ΰġ Ͽ ϴ
⼼׿ Լ Ͽ մϴ.
ΰġ
μ

(ס)
Լ
(Խ δ )
оϴ , ΰġ Ϲο оϴ 󰡿
Ը( 85 ) ʰϴ ش˴ϴ. Ϲݺо տо
Ը
ƴ
(óаȹ о)
Ը ʰ

μ
Ư
տ о
∙ ΰġ ƴϸ, Ϲݺо Ը ,
ġ ˴ϴ.
ΰġ Ű  ֳ?
∙ óݰ꼭 հǥ Լ ֽϴ. ∙ Ҽ ϰ ǰ ̶ 꼼 ΰ˴ϴ. Ű 꼼μ 20%(δ Ű 40%)
ҽŰ 꼼μ 10%(δ ҽŰ 40%)
κҼ 꼼ϼ̳ 0.03%
óݰ꼭հǥ Ⱑ꼼ް 1%

34 ȸ濵 (û 02)3272-3084) 2009/07
2. Ⱓ Ű ?
1 2
Ű Ⱓ 1. 1~3. 31 7. 1~9. 30
Ű 4. 25 10. 25
ȮŰ Ⱓ 4. 1~6. 30 10. 1~12. 31
Ű 7. 25 1. 25
3. ΰġ ?
⼼׿ Լ



 ݾ 10%
 Աݾ 10%
Ը ߻(ݰ꼭 )Ͽ Ű 쿡
Ű Լ ֳ?
∙ ⺻ 2007. 1. 1 ʷ Ű ϴ '06 2к
Ű ȯ ֽϴ.

2009/07 (û 02)3272-3084) www.taxpark.com 35






( ȯ )
ſī༼װ
Ÿ
(ȯ)

 ݾס1%()
 500 ѵ
(ȯ)
簳ߡ ⼼ Ϲݺоμ ǹκа ñԸ ʰ
ǹκ մϴ. Լ ΰġ Ը ̻ Ϲݺо
Լ׸ մϴ. ․鼼 Լ Աݾ Ǵ 翬 Ⱥ Ͽ شϴ
Լ׸ մϴ. 4. , ()꼭 롤δ?
ݰ꼭 Լ ؿ!!
.
◦̶ ޹޴ Ϲȣ ΰġ μ ַ
Һڿ ȭ 뿪 ϴ 쿡 մϴ. ◦ݰ꼭 ڰ ȭ 뿪 ΰġ ŷ¡ϰ ̸ ϱ
޹޴ ڿ ϴ ַ ڰ ŷ մϴ. ◦꼭 ΰġ 鼼Ǵ ȭ 뿪 ̸ ϱ Ѱް׿
Ͽ ۼϿ ޹޴ ڿ ϴ Դϴ.
Ư

36 ȸ濵 (û 02)3272-3084) 2009/07
. 簳ߡ ()꼭 롤

о ð տ Ǽ뿪
ΰ



ΰ



Լ




ش
ʰ ش ݰ꼭 Ұ
ش ݰ꼭 Ұ





ʰ 鼼
ǹ ݰ꼭


ǹ

ݰ꼭 ݰ꼭
5. տ Լ δ?
ð簡 簳ߡտ ϴ Ǽ뿪 տ оϵ Ǵ Ϲο
оϵ Ը ʰа 󰡴 ΰġ Դϴ. 簳ߡ ð κ Ǽ뿪밡 Ͽ ݰ꼭 ι

ι ݰ꼭 ް ȿ Ǽ뿪 ޹ տ(óп
󰡸 о տ) տ δ ․ ݰ꼭
ִ ̸
տ Լ ڱ õ 쿡 ڱ ⼼׿
Դϴ.

2009/07 (û 02)3272-3084) www.taxpark.com 37
7 ատ 漼
1. 漼ϼ δ?
. 漼
1)
տκ Ź ϴ տ оϴ ๰
漼 ƴϸ
(Ϲݰ ) տ о ϰ, Ϲ оа õ
Դϴ.
2) 2%
85 ʰ Ư 0.2% ΰ˴ϴ. 3) ( )
գְſ Ϲ о 60ϴ 롤ϼ 100% ˴ϴ. 簳 գְſ ε 롤ϼ 100% ˴ϴ. 4) Ű
Ϸκ 30 ̳ 漼 Ű մϴ. < >
գμ( )
簳 գȯó (ð߹) Ǵ ()

. ϼ
ǥ 漼 մϴ. 0.8%, (ϼ 20%) ΰ˴ϴ.
Ư
簳߻ Ϸ Ӱ ÿ ؼ ΰǴ
ϼ ڰ տ °տ, ֱDZ, Ϲ
о ΰ ޶ϴ. ∙ տ񱸿
∙ °տ񱸿

38 ȸ濵 (û 02)3272-3084)






← End



[Title]
簳 ݰ̵ û, 2009. ù 帧 캼? 簳߻ 簳߹ ְȯ ('03. 7. 1 ) ðǼ ְȯ ҵֹ ӽġ Ÿ



  57 →   ؿ ֱ 絵ҵ漼  
  51 →   1674 13áֱ ̻󿡼 ܵǴ  
  45 →   Űȳ  
  44 →    
  Important   43 →   絵ҵ漼 ⺻    

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[Category]


  • Ҽ(ΰó) Ϲ, ,
  • (⺻)
  • Ű븮
  • Ư 븮,Һ
  • ҵ漼(Income TAX) ΰó ȿȮ & û & Ҽ
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