이 교재는 공인회계사와 세무사 시험을 준비하는 수험생을 대상으로 쓰여진 법인세, 소득세, 부가가치세 및 상속·증여세에 대한 세무회계연습서입니다.

세무회계를 정복해야만 공인회계사와 세무사가 될 수 있습니다.

세법 기본서를 아무리 많이 공부했다고 하더라도 수험생에게 세무회계는 또 다른 큰 산입니다. 세무회계는 체계적이고 종합적인 이해가 바탕이 되어야 정복할 수 있습니다. 세무회계를 정복할 수 있는 공부방법은 다음과 같습니다.

1. 세법 규정 및 계산 산식 이해하기

 세무회계 정복의 첫 단계는 세법 규정의 취지와 계산 산식의 논리적 이해입니다. 따라서 처음 세무회계를 공부할 때는 체계적으로 정리된 교재와 강한 논리로 무장한 강사의 조합으로 꼭 온·오프라인 수업과 함께 공부를 하셔야 합니다. 최강 강사의 레슨이 없다면 세무회계의 종합적인 이해가 어렵습니다.

2. 꼭 손으로 직접 문제 풀어보기(강사 따라하기)

세무회계는 눈으로 공부하는 과목이 아닙니다. 수업을 듣고 복습할 때에는 실전문제들을 무조건 직접 손으로 풀어봐야 합니다. 실제 답안지 양식의 연습장에 강사가 수업시간에 칠판에 문제 풀이한 방식 그대로를 흉내 내서 실제 답안처럼 작성해 봐야 합니다. 2차시험은 내가 알고 있는 내용을 그대로 답안지에 체계적으로 작성해야 하는 시험입니다. 사의 문제풀이 방식을 본인 것으로 만들기 위해서는 직접 손으로 강사의 문제풀이 방식을 따라해야 합니다.

3. 내 것으로 만들기(반복하기)

2단계까지 했다고 바로 내 것이 되지 않습니다. ‘반복’을 해야지만 세법 규정과 문제풀이 방식을 내 것으로 만들 수 있습니다. 반복학습의 원칙은 다음과 같습니다.

① 내용정리를 꼭 다시 할 것

② 2회독 때에는 세무회계연습서의 모든 문제를 다 풀지 말고 수업시간에 강사가 푼 문제들만 풀 것(3회독 이상부터는 모든 문제를 다 풀어봅니다)

③ 실제 답안을 작성하듯 직접 손으로 답안을 작성할 것

 세무회계연습서 반복학습을 할 때 수험생들이 많이 하는 실수는 너무 문제 위주로만 반복학습을 한다는 겁니다.

너무 문제 위주로만 하다보면 세법의 스킬은 좋아질지 모르나, 기본적인 부분을 잊어버리기도 하고, 문제에 생소한 자료가 하나만 나오더라도 쉽게 당황을 하게 됩니다. 반복학습을 할 때에는 알고 있는 내용이라고 생각되더라도 꼭 교재에 있는 내용을 가지고 정리를 하고문제를 풀어봐야 합니다.

우리 교재의 특징은 다음과 같습니다.

첫째, 각 Chapter 마다 세법 규정이 잘 정리되어 있습니다. 복습할 때 별도의 세법 기본서를 볼 필요 없이 세무회계연습서 만으로 세법 규정 복습을 할 수 있도록 구성되어 있습니다.

둘째, 실전문제의 해설 및 해답이 실제 문제풀이 방식으로 되어 있어 스스로 답안 작성연습을 하는데 도움이 많이 됩니다.

셋째, FAQ를 통해 논란이 되는 부분 또는 수험생들이 궁금해 하는 부분을 저자가 가장 타당하다고 생각하는 논리로 해석하여 견해를 명확하게 밝혔습니다. 공부할 때에는 언제나 궁금한 부분이 생기기 마련입니다. 그 부분을 시원하게 해소할 수 있습니다.

이 교재가 나오기까지 많은 분들의 도움이 있었습니다. 연말부터 설날까지 쉼 없이 교재의편집을 위해 수고해 주신 도서출판 가치산책의 서정범 대표님을 비롯한 출판사 식구들, 항상 든든한 버팀목이 되어 주시는 미래경영아카데미의 임직원분들, 그리고 교정작업에 매일같이 밤을 지새워 주신 제 곁에 없어서는 안 될 전수빈 세무사님과 이병현 세무사님께 진심으로 감사드립니다. 끝으로 생각만으로도 가슴 뭉클해지는 우리 아들 민석이와 부인 임승주 회계사에게 사랑한다는 말을 전하고 싶습니다.

이 세무회계연습서가 공인회계사, 세무사 수험생들에게 많은 도움이 되기를 진심으로 기원합니다.

2019년 3월 1일

 김문철 

PART 02 소득세법

CHAPTER 01 소득세법 총론························10

CHAPTER 02 이자소득과 배당소득·············16

실전문제 01 이자소득금액-소득의 구분··············31

실전문제 02 배당소득금액(Ⅰ)-소득의 구분·······34

실전문제 03 배당소득금액(Ⅱ)-의제배당············36

실전문제 04 종합과세되는 금융소득금액(Ⅰ)·····38

실전문제 05 종합과세되는 금융소득금액(Ⅱ)······41

실전문제 06 종합과세되는 금융소득금액(Ⅲ)

(2018. CPA)··································43

실전문제 07 종합과세되는 금융소득금액(Ⅳ)

(2015. CPA)··································45

실전문제 08 종합과세되는 금융소득금액(Ⅴ)

(2016. CPA)··································48

실전문제 09 종합과세되는 금융소득금액(Ⅵ)

(2017. CTA)··································50

실전문제 10 종합과세되는 금융소득금액(Ⅶ)

(2017. CPA)···································52

실전문제 11 금융소득금액이 있는 경우

산출세액의 계산······························54

실전문제 12 종합소득산출세액···························56

CHAPTER 03 사업소득·······························58

실전문제 01 간주임대료(Ⅰ)································74

실전문제 02 간주임대료(Ⅱ)·······························76

실전문제 03 사업소득(Ⅰ)-대표자 관련 세무조정79

실전문제 04 고정자산 관련 세무조정················82

실전문제 05 접대비············································83

실전문제 06 사업소득금액-종합문제(Ⅰ) ············85

실전문제 07 사업소득금액-종합문제(Ⅱ)············90

실전문제 08 사업소득-부동산임대업

(2010. CPA)··································94

실전문제 09 사업소득금액

-개인기업과 법인기업 비교···········96

CHAPTER 04 근로·연금·기타소득········100

실전문제 01 근로소득 총급여액 (2018. CPA)···123

실전문제 02 근로소득금액(Ⅰ)··························125

실전문제 03 근로소득금액(Ⅱ) (2017. CTA)······127

실전문제 04 월정액급여····································129

실전문제 05 근로소득금액(Ⅲ) (2015. CPA)·····131

실전문제 06 연금소득금액-공적연금················133

실전문제 07 연금소득금액-연금계좌(Ⅰ)

(2017. CTA)·································134

실전문제 08 연금소득금액-연금계좌(Ⅱ) ··········136

실전문제 09 근로소득금액, 기타소득금액

(2017. CPA)·································139

실전문제 10 기타소득금액(Ⅰ) ···························143

실전문제 11 기타소득금액(Ⅱ) (2018. CPA)······145

실전문제 12 기타소득금액, 연금소득금액

(2016. CPA)··································146

실전문제 13 기타소득금액, 연금소득금액,

세부담최소화·································149

실전문제 14 종합소득금액－종합문제(Ⅰ)

(2016. CTA)··································151

실전문제 15 종합소득금액－종합문제(Ⅱ)

(2010. CPA)··································157

CHAPTER 05 소득금액계산의 특례···········162

실전문제 01 공동사업- 부동산임대업 (2017. CTA)

·····················································176

실전문제 02 공동사업·······································177

소득세법 총론 1 - 5

실전문제 03 결손금 및 이월결손금 (2003. CPA)

····················································180

실전문제 04 동업기업과세특례(Ⅰ)···················183

실전문제 05 동업기업과세특례(Ⅱ) (2009. CPA)·186

실전문제 06 동업기업과세특례(Ⅲ) (2015. CTA)·188

CHAPTER 06 종합소득세액의 계산··········190

실전문제 01 인적공제········································231

실전문제 02 신용카드소득공제(Ⅰ)···················233

실전문제 03 분리과세 주택임대소득················235

실전문제 04 최저한세······································239

실전문제 05 소득공제, 보험료 의료비 세액공제

(2018. CPA)·································240

실전문제 06 근로소득자의 소득공제, 세액공제

(2016. CPA)································243

실전문제 07 성실사업자의 소득공제, 세액공제

(2015. CTA)·································245

실전문제 08 특별세액공제, 신용카드소득공제··247

실전문제 09 인적공제, 산출세액, 세액공제

(2017. CPA)·································251

실전문제 10 종합소득공제 및 세액공제

(2015. CPA)································254

실전문제 11 특별세액공제·································258

실전문제 12 종합소득결정세액(Ⅰ) ····················261

실전문제 13 종합소득결정세액(Ⅱ) (2014. CPA)·265

실전문제 14 종합소득결정세액(Ⅲ)····················269

실전문제 15 공동사업합산과세(Ⅰ)····················275

실전문제 16 공동사업합산과세(Ⅱ) ····················279

실전문제 17 근로소득 연말정산························284

실전문제 18 차감납부할세액 종합문제 (2014. CTA)

····················································289

CHAPTER 07 퇴직소득세··························300

실전문제 01 임원퇴직소득한도(Ⅰ) (2012. CTA)·306

실전문제 02 임원퇴직소득한도(Ⅱ) (2016. CTA)·307

실전문제 03 퇴직소득산출세액(Ⅰ) (2012. CPA)·309

실전문제 04 퇴직소득산출세액(Ⅱ) ···················310

실전문제 05 종합·퇴직소득세(Ⅰ) (2018. CTA)·312

실전문제 06 종합·퇴직소득세(Ⅱ)···················318

CHAPTER 08 양도소득세··························322

실전문제 01 양도차익의 계산···························354

실전문제 02 양도소득세 과세표준의 계산········357

실전문제 03 양도소득금액계산의 특례(Ⅰ)

-이월과세·우회양도···················358

실전문제 04 양도소득금액계산의 특례(Ⅱ)

-부담부증여·································359

실전문제 05 양도소득금액계산의 특례(Ⅲ)

-고가주택····································360

실전문제 06 고가주택, 저가양도 (2018. CPA) ·361

실전문제 07 예정신고납부································363

실전문제 08 양도소득금액의 계산(Ⅰ) (2017. CTA)

····················································364

실전문제 09 양도소득금액의 계산(Ⅱ) (2014. CPA)

····················································366

실전문제 10 양도소득세와 증여세 (2015. CPA) 368

실전문제 11 종합·양도소득세··························370

실전문제 12 국내·국외 건물 양도소득

(2017. CPA)·································372

PART 03 부가가치세법

CHAPTER 01 부가가치세법 총론··············376

실전문제 01 재화와 용역의 공급시기···············408

실전문제 02 영세율···········································411

CHAPTER 02 과세표준과 매출세액의 계산414

실전문제 01 과세표준의 계산(Ⅰ)······················431

실전문제 02 과세표준의 계산(Ⅱ) (2016. CPA) 433

실전문제 03 폐업시 잔존재화(Ⅰ)·····················435

실전문제 04 폐업시 잔존재화(Ⅱ) (2016. CTA) 436

실전문제 05 면세전용······································438

실전문제 06 공통사용재화의 공급····················439

실전문제 07 부동산의 일괄공급·······················440

실전문제 08 부동산 임대용역··························442

실전문제 09 겸용주택의 임대··························444

실전문제 10 부동산 임대 및 부동산 일괄공급

(2015. CTA)·································445

실전문제 11 부동산 임대 및 공통사용재화 공급

(2015. CPA)··································448

실전문제 12 오류수정 (2011. CPA)··················450

실전문제 13 매출세액의 계산(Ⅰ) (2017. CPA) 452

실전문제 14 매출세액의 계산(Ⅱ) (2014. CTA) 453

실전문제 15 매출세액의 계산(Ⅲ) (2018. CPA) 455

실전문제 16 매출세액의 계산(Ⅳ) (2014. CPA) 458

실전문제 17 매출세액의 계산(Ⅴ) (2012. CPA) 460

실전문제 18 매출세액의 계산(Ⅵ)·····················464

실전문제 19 매출세액의 계산(Ⅶ)-종합문제·····466

실전문제 20 매출세액의 계산(Ⅷ)-종합문제

(2016. CTA)································470

실전문제 21 매출세액의 계산(Ⅸ)-종합문제

(2017. CTA)·································473

CHAPTER 03 매입세액과 차가감납부세액의

계산·····································476

실전문제 01 매입세액공제································494

실전문제 02 의제매입세액(Ⅰ)

-환수효과와 누적효과··················497

실전문제 03 의제매입세액(Ⅱ)-과세사업자······499

실전문제 04 의제매입세액(Ⅲ)-겸영사업자······500

실전문제 05 의제매입세액(Ⅳ)

-의제매입세액의 정산 ················502

실전문제 06 공통매입세액의 안분계산·············504

실전문제 07 공통매입세액································506

실전문제 08 공통매입세액 및 의제매입세액

(2015. CPA)································507

실전문제 09 공통매입세액의 안분계산 및

납부세액 재계산(Ⅰ) ····················509

실전문제 10 공통매입세액의 안분계산 및

납부세액 재계산(Ⅱ) (2014. CTA) 510

실전문제 11 공통매입세액의 안분계산 및

납부세액 재계산(Ⅲ) (2016. CTA) 511

실전문제 12 과세전환 매입세액························513

실전문제 13 의제매입세액과 공통매입세액

(2018. CPA)·································514

실전문제 14 미등록 가산세·······························517

실전문제 15 가산세 (2015. CPA)······················518

실전문제 16 가산세-종합·································520

실전문제 17 오류수정 (2012. CTA) ··················524

실전문제 18 매입세액－종합(Ⅰ) (2014. CPA)··527

실전문제 19 매입세액－종합(Ⅱ) (2012. CPA)··529

실전문제 20 매입세액－종합(Ⅲ) (2011. CPA)··531

실전문제 21 매입세액－종합(Ⅳ) (2017. CTA) ··533

실전문제 22 매출세액과 매입세액 (2017. CPA) 536

실전문제 23 납부세액의 계산(Ⅰ) (2015. CTA) 539

실전문제 24 납부세액의 계산(Ⅱ)·····················543

실전문제 25 납부세액의 계산(Ⅲ)·····················547

실전문제 26 납부세액의 계산(Ⅳ) ·····················550

실전문제 27 납부세액의 계산(Ⅴ)·····················552

실전문제 28 납부세액의 계산(Ⅵ)·····················555

실전문제 29 납부세액의 계산(Ⅶ) ·····················559

소득세법 총론 1 - 7

실전문제 30 납부세액의 계산(Ⅷ) (2018. CTA) 563

CHAPTER 04 간이과세·····························570

실전문제 01 의제매입세액의 비교 (2013. CPA 1차)

·····················································581

실전문제 02 과세유형의 변경-재고납부세액····583

실전문제 03 과세유형의 변경-재고매입세액

(2015. CTA)································584

실전문제 04 과세유형의 비교 (2005. CPA)····585

실전문제 05 재고매입세액과 재고납부세액

(2003. CTA)································588

실전문제 06 간이과세 과세구조(Ⅰ) (2016. CPA)

····················································590

실전문제 07 간이과세 과세구조(Ⅱ) (2011. CPA)

····················································592

실전문제 08 간이과세 과세구조(Ⅲ) (2017. CPA)

····················································593

실전문제 09 간이과세 과세구조(Ⅳ) (2018. CPA)

····················································595

PART 04 상속세 및 증여세법

CHAPTER 01 상속세·································600

실전문제 01 상속세 납세의무 (2016. CPA) ······617

실전문제 02 추정상속재산가액·························619

실전문제 03 상속세과세가액 (2002. CTA) ·······621

실전문제 04 상속공제······································622

실전문제 05 상속세 과세표준(Ⅰ) (2008. CPA) 623

실전문제 06 상속세 과세표준(Ⅱ) (2012. CPA) 624

실전문제 07 상속세 과세표준(Ⅲ) (2015. CPA) 626

실전문제 08 수유자가 영리법인인 경우 상속세

(2017. CPA)································628

실전문제 09 상속세 산출세액 (2009. CPA) ····630

실전문제 10 신고납부세액(Ⅰ) (1996. CPA)·····633

실전문제 11 신고납부세액(Ⅱ)···························636

CHAPTER 02 증여세·································640

실전문제 01 증여재산가액-불공정자본거래(Ⅰ)

(2006. CPA)································665

실전문제 02 증여재산가액-불공정자본거래(Ⅱ)

(2016. CPA)································666

실전문제 03 불공정합병 (2017. CPA) ··············669

실전문제 04 증여추정 (2017. CPA) ··················671

실전문제 05 증여재산가액-저가양수·고가양도(Ⅰ)

(2004. CPA)································672

실전문제 06 증여재산가액-저가양수·고가양도(Ⅱ)

(2007. CPA)································673

실전문제 07 증여재산가액-저가양수·고가양도(Ⅲ)

····················································674

실전문제 08 증여세산출세액 (1999. CPA) ·······676

실전문제 09 증여세와 양도소득세 (2010. CPA)678

실전문제 10 증여세차감납부세액(Ⅰ) ················681

실전문제 11 증여세차감납부세액(Ⅱ)·················683

실전문제 12 특수관계법인과의 거래를 통한

이익의 증여의제(Ⅰ) (2012. CPA) 685

실전문제 13 특수관계법인과의 거래를 통한

이익의 증여의제(Ⅱ)·····················686

실전문제 14 특수관계법인과의 거래를 통한

이익의 증여의제(Ⅲ)·····················688

실전문제 15 특수관계법인과의 거래를 통한

이익의 증여의제(Ⅳ) (2013. CPA) 690

실전문제 16 특수한 거래에 대한 증여세 과세문제

(2014. CPA)·································693

CHAPTER 03 상속 및 증여재산의 평가···696

실전문제 01 상속재산의 평가···························706

실전문제 02 주식의 평가·································709

실전문제 03 비상장주식의 평가(Ⅰ) (2003. CPA)

·····················································711

실전문제 04 비상장주식의 평가(Ⅱ) (2018. CPA)

·····················································713