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2023 원 세법학 2

2023 원 세법학 2

  • 원용대
  • |
  • 좋은책
  • |
  • 2023-02-07 출간
  • |
  • 830페이지
  • |
  • 190 X 260mm
  • |
  • ISBN 9791163485391
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목차

제1편 부가가치세법
제1장 기본이론 5
제1절 부가가치세의 개념 및 목적 ······················································································5
제2절 부가가치세의 유형 ··································································································5
Ⅰ.개요 ···························································································································5
Ⅱ. 국민총생산형(GNP형) ··································································································6
Ⅲ. 소득형(NNP형) ···········································································································7
Ⅳ. 소비형 ·······················································································································7
제3절 부가가치세의 과세 방법 ··························································································8
Ⅰ. 개요 ···························································································································8
Ⅱ. 전 단계 거래금액 공제방식 ································································································8
Ⅲ. 전 단계 세액공제 방식 ·······································································································9
Ⅳ. 가산법 ·····························································································································9
제4절 국경세 조정 ···········································································································10
Ⅰ. 의의 ······························································································································10
Ⅱ. 생산지국 과세 원칙과 소비지국 과세 원칙 ·····································································10
Ⅲ. 현행 부가가치세법상 국경세 조정제도 ············································································10
제5절 부가가치세의 경제적 효과 ······················································································11
Ⅰ. 긍정적 효과 ·················································································································11
Ⅱ. 부정적 효과 ··················································································································11
제2장 총 칙 ·····················································································································12
제1절 정 의 ······················································································································12
제2절 납세의무자 ············································································································13
Ⅰ. 개요 ····························································································································13
Ⅱ. 납세의무자의 의의 ·············································································································13
Ⅲ. 납세의무자의 범위 및 구분 ······························································································15
제3절 신고, 납세지 ··········································································································19
Ⅰ. 개요 ·····························································································································19
Ⅱ. 납세지 ····························································································································19
Ⅲ. 사업장의 범위 ···················································································································20
Ⅳ. 주사업장 총괄납부 ············································································································23
Ⅴ. 사업자 단위 과세 ··············································································································26
Ⅵ. 과세 관할 ·······················································································································27
제4절 사업자등록 ············································································································28
Ⅰ. 개요 ·····························································································································28
Ⅱ. 등록 절차 ·······················································································································29
Ⅲ. 사업자등록의 사후관리 ·····································································································32
Ⅳ. 미등록 또는 위장등록의 제재 ··························································································35
제3장 과세거래 ·····················································································································36
제1절 재화의 공급 ···········································································································36
Ⅰ. 개요 ······························································································································36
Ⅱ. 재화의 공급의 의의 및 범위 ····························································································37
Ⅲ. 재화의 간주공급 ················································································································40
Ⅳ. 재화의 공급으로 보지 않는 경우 ·····················································································46
제2절 용역의 공급 ···········································································································51
Ⅰ. 용역공급의 개념 및 범위 ··································································································51
Ⅱ. 용역의 자가공급 ················································································································53
Ⅲ. 용역의 공급으로 보지 않는 경우 ·····················································································53
제3절 재화의 수입 ···········································································································54
Ⅰ. 취지 ······························································································································54
Ⅱ. 재화 수입의 범위 ··············································································································54
제4절 부수재화 및 부수용역 ····························································································55
Ⅰ. 개요 ······························································································································55
Ⅱ. 부수재화 및 부수용역의 범위 ··························································································55
제5절 공급 시기 및 공급장소 ···························································································57
Ⅰ. 공급 시기 ·····················································································································57
Ⅱ. 공급장소 ·······················································································································62
제4장 영세율 적용과 면세 63
제1절 개 요 ·····················································································································63
Ⅰ. 영세율과 면세제도의 특성 비교 ·······················································································63
Ⅱ. 환수효과와 누적효과 ·········································································································64
제2절 영세율 ···················································································································67
Ⅰ. 개요 ······························································································································67
Ⅱ. 영세율에 대한 상호주의 적용 ··························································································68
Ⅲ. 영세율 적용 대상 거래 ·····································································································68
제3절 면 세 ·····················································································································76
Ⅰ. 총 칙 ····························································································································76
Ⅱ. 재화 또는 용역의 공급에 대한 면세 ················································································78
Ⅲ. 재화의 수입에 대한 면세 ·································································································92
Ⅳ. 면세포기 ························································································································93
제5장 과세표준과 납부세액 95
제1절 과세표준 ················································································································95
Ⅰ. 과세표준 ······················································································································95
Ⅱ. 거래징수 ·····················································································································110
Ⅲ. 세금계산서 ···················································································································111
Ⅳ. 그 밖의 과세자료 ············································································································129
Ⅴ. 매입자 발행 세금계산서와 현금거래 확인제도 ······························································134
제2절 납부세액 ··············································································································137
Ⅰ. 계산구조 ·····················································································································137
Ⅱ. 매입세액 공제 ··············································································································137
Ⅲ. 과세·면세 겸영 사업자의 공통매입세액 안분계산 특례 ················································147
Ⅳ. 대손세액공제 ···············································································································153
Ⅴ. 재고매입세액 공제 ···········································································································155
제6장 납세절차 ··················································································································156
제1절 신고와 납부 ··········································································································156
Ⅰ. 과세기간 ·····················································································································156
Ⅱ. 과세 관할 ····················································································································157
Ⅲ. 예정신고와 납부 ············································································································157
Ⅳ. 확정신고와 납부 ··············································································································159
Ⅴ. 재화의 수입에 대한 신고·납부 ·······················································································159
Ⅵ. 세금계산서합계표의 제출 ································································································159
Ⅶ. 현금매출명세서 등의 제출 ······························································································160
Ⅷ. 신고 시 제출서류 ··········································································································161
제2절 결정과 경정 ·········································································································162
Ⅰ. 의의 ····························································································································162
Ⅱ. 결정·경정의 사유 ·············································································································162
Ⅲ. 추계결정·경정의 방법 ·····································································································163
Ⅳ. 결정·경정 기관 ················································································································164
Ⅴ. 명의 위장사업자와 거래한 선의의 사업자에 대한 경정 ···············································164
제3절 징수와 환급 ·········································································································165
Ⅰ. 징수 ···························································································································165
Ⅱ. 환급 ·····························································································································165
제4절 대리납부 ··············································································································167
Ⅰ. 개요 ····························································································································167
Ⅱ. 대리납부 의무자 ··············································································································168
Ⅲ. 대리납부 절차 ··············································································································168
제5절 신탁 관련 납세의무 확장에 대한 납부 특례 등 ······················································171
Ⅰ. 개요 ····························································································································171
Ⅱ. 고지의 효력 ··················································································································172
Ⅲ. 징수기준일 ···················································································································172
제6절 전자적 용역을 공급하는 국외 사업자의 용역공급과 사업자등록 등에 관한 특례 ·················173
Ⅰ. 도입 취지 ····················································································································173
Ⅱ. 과세대상 ······················································································································173
Ⅲ. 사업자등록 ···················································································································174
Ⅳ. 신고·납부 ·····················································································································175
제7절 재화의 수입에 대한 부가가치세 납부의 유예 ························································176
Ⅰ. 취지 ····························································································································176
Ⅱ. 개요 ····························································································································176
Ⅲ. 요건 ····························································································································177
Ⅳ. 절차 ····························································································································178
제8절 가산세 ·················································································································180
Ⅰ. 가산세 종류 ··················································································································180
Ⅱ. 가산세의 중복적용 배제 ··································································································186
제7장 간이과세 ···················································································································187
제1절 개 요 ····················································································································187
Ⅰ. 의의 ····························································································································187
Ⅱ. 간이과세제도의 문제점 ····································································································187
Ⅲ. 일반과세와 간이과세의 비교 ···························································································188
제2절 간이과세의 범위 및 적용 시기와 과세유형 변경 ···················································189
Ⅰ. 간이과세의 범위 ··············································································································189
Ⅱ. 적용 시기와 과세유형 변경 ·····························································································191
Ⅲ. 과세유형의 전환통지 ·······································································································192
Ⅳ. 간이과세의 포기 ··············································································································193
제3절 과세표준과 세액 ··································································································195
Ⅰ. 계산구조 ······················································································································195
Ⅱ. 과세표준과 세액 ··············································································································195
제4절 납세절차 ·············································································································202
Ⅰ. 신고와 납부 ··················································································································202
Ⅱ. 예정부과와 납부 ··············································································································202
Ⅲ. 납부 의무의 면제 등 ······································································································203
Ⅳ. 결정·경정과 징수 ············································································································204
제8장 보 칙 ························································································································206
Ⅰ. 장부에의 기록 ·················································································································206
Ⅱ. 질문·조사 ·····················································································································206
Ⅲ. 과태료 ·························································································································207

제2편 개별소비세법
제1장 총 칙 ······················································································································211
제1절 개별소비세의 개관 ································································································211
Ⅰ. 의의 ····························································································································211
Ⅱ. 개별소비세의 기본성격 ····································································································211
Ⅲ. 개별소비세의 도입 취지 및 효과 ···················································································212
Ⅳ. 용어의 정의 ·················································································································212
제2절 부가가치세와 개별소비세의 비교 ·········································································214
Ⅰ. 부가가치세와 개별소비세의 공통점 ················································································214
Ⅱ. 부가가치세와 개별소비세의 차이점 ················································································215
제2장 과세요건 및 과세시기 ································································································216
제1절 과세요건 ··············································································································216
Ⅰ. 과세대상과 세율 ··············································································································216
Ⅱ. 탄력세율과 잠정세율 ·······································································································220
Ⅲ. 비과세(개소법 2) ···········································································································222
Ⅳ. 과세물품 또는 과세장소의 판정 기준 ············································································222
제2절 납세의무자와 과세표준 ························································································225
Ⅰ. 납세의무자 ·················································································································225
Ⅱ. 과세표준 ·····················································································································226
제3절 과세시기 및 제조, 판매, 반출 의제 ······································································233
Ⅰ. 과세시기 ·····················································································································233
Ⅱ. 제조, 반출 의제 ··············································································································233
제3장 미납세반출 및 면세 ································································································240
제1절 미납세반출 ··········································································································240
Ⅰ. 의의 ····························································································································240
Ⅱ. 미납세반출 대상 ··············································································································240
Ⅲ. 미납세반출 절차 ··············································································································242
Ⅳ. 사후관리 ······················································································································243
제2절 면세제도 ·············································································································245
Ⅰ. 의의 ····························································································································245
Ⅱ. 면세의 종류 ··················································································································246
제4장 세액의 공제와 환급 ···································································································258
제1절 세액의 공제 ·········································································································258
Ⅰ. 의의 ···························································································································258
Ⅱ. 적용 사유 ····················································································································258
Ⅲ. 공제 사유의 발생 시기(개소집 20-0-15) ·········································································259
Ⅳ. 공제세액의 범위 및 공제 한도 ······················································································259
제2절 세액의 환급 ········································································································260
Ⅰ. 의의 ···························································································································260
Ⅱ. 적용 사유 ····················································································································260
Ⅲ. 환급 사유 발생 시기(개소집20-0-16) ··············································································261
Ⅳ. 사례별 환급의 범위(개소집20-0-8) ·················································································262
제3절 공제 및 환급 절차 ·······························································································263
Ⅰ. 공제 및 환급의 신청 ·······································································································263
Ⅱ. 환급 결정 ·····················································································································264
Ⅲ. 공제 및 환급배제 ············································································································265
Ⅳ. 사후관리 ·······················································································································265
제4절 개별소비세 환급 특례 ··························································································266
Ⅰ. 외교공관용 석유류에 대한 면세 특례(사후 환급 특례)(개소령 24) ····································266
Ⅱ. 가정용부탄 등에 대한 개별소비세 환급 특례 ·······························································267
Ⅲ. 담배에 대한 미납세반출, 면제와 세액의 공제 및 환급에 관한 특례 ··························268
제5장 납세절차 및 보칙 ···································································································270
제1절 신 고 ···················································································································270
Ⅰ. 신고기한 ····················································································································270
Ⅱ. 신고기한 특례 ··············································································································271
제2절 납 부 ···················································································································272
Ⅰ. 개별소비세의 일반적인 납부 ··························································································272
Ⅱ. 총괄납부 ······················································································································272
Ⅲ. 납세담보의 제공 ··············································································································274
제3절 신고·납부의 특례 ································································································275
Ⅰ. 사업자 단위 신고·납부 ···································································································275
Ⅱ. 미납세반출 후 반입지에서 반출한 물품의 신고·납부 특례 ··········································275
Ⅲ. 저유소에서의 서로 다른 유류의 혼합 등에 대한 특례 ·················································276
제4절 보 칙 ···················································································································277
Ⅰ. 개업·폐업 등의 신고 ·······································································································277
Ⅱ. 장부기록 ······················································································································278
Ⅲ. 영수증 발급 및 금전등록기의 설치 ···············································································278
Ⅳ. 명령사항 등 ··················································································································279
Ⅴ. 영업정지 및 허가취소의 요구 ························································································280
Ⅵ. 과태료 ·························································································································280

제3편 지방세법
제1장 총 칙 ·······················································································································283
제1절 지방세 의의 ·········································································································283
제2절 지방세 기본법 ·····································································································283
Ⅰ. 목적 ···························································································································283
Ⅱ. 세목 ····························································································································283
Ⅲ. 납세의무 성립 및 확정 ···································································································284
Ⅳ. 수정신고, 경정청구, 기한 후 신고 ················································································284
Ⅴ. 지방세 권리구제제도 ·······································································································286
제2장 취득세 ······················································································································288
제1절 취득의 개념 ·········································································································288
Ⅰ. 의의 ···························································································································288
Ⅱ. 취득의 요건 ·················································································································288
Ⅲ. 취득의 유형 ··················································································································289
Ⅳ. 중과기준세율 및 연부의 개념 ························································································290
제2절 과세대상 ··············································································································291
Ⅰ. 본래 의미의 과세 대상 ···································································································291
Ⅱ. 의제 하는 과세 대상 ·······································································································295
제3절 납세의무자 ··········································································································297
Ⅰ. 본래 납세의무자 ··············································································································297
Ⅱ. 의제 납세의무자 ··············································································································299
Ⅲ. 과점주주 ······················································································································304
Ⅳ. 명의신탁자의 취득세 납세의무 ·······················································································309
Ⅴ. 비과세 ·························································································································323
제4절 과세표준 ··············································································································327
Ⅰ. 과세표준 산정방법 ··········································································································327
Ⅱ. 토지등의 일괄취득 시 안분방법 ·····················································································336
제5절 세 율 ···················································································································338
Ⅰ. 세율 기본구조 ·················································································································338
Ⅱ. 표준세율 ······················································································································339
Ⅲ. 중과세율 ······················································································································343
Ⅳ. 세율특례 ·······················································································································373
Ⅴ. 세율적용의 특례 ··············································································································375
제6절 신고 및 납부 ········································································································377
Ⅰ. 취득시기 ·····················································································································377
Ⅱ. 징수방법 ······················································································································382
Ⅲ. 신고 및 납부 ················································································································383
Ⅳ. 부족세액의 추징 및 가산세 ····························································································385
Ⅴ. 납세지 ·························································································································387
Ⅵ. 등기자료의 통보 ··············································································································387
제3장 등록면허세 ···············································································································389
제1절 통 칙 ···················································································································389
Ⅰ. 정의 ····························································································································389
Ⅱ. 납세의무자 ···················································································································389
Ⅲ. 납세지 ·························································································································390
Ⅳ. 비과세 ·························································································································391
제2절 등록에 대한 등록면허세 ······················································································392
Ⅰ. 납세의무자 ···················································································································392
Ⅱ. 과세표준 ·····················································································································392
Ⅲ. 세율 ···························································································································393
Ⅳ. 같은 채권의 두 종류 이상의 등록 ·················································································398
Ⅴ. 신고 및 납부 ···············································································································399
Ⅵ. 특별징수 ······················································································································400
Ⅶ. 부족세액의 추징 및 가산세 ····························································································401
Ⅷ. 등록자료의 통보 ··············································································································402
제4장 재산세 ······················································································································403
제1절 의 의 ···················································································································403
제2절 과세대상 ·············································································································404
Ⅰ. 과세대상 ·····················································································································404
Ⅱ. 과세대상의 구분 ··············································································································404
제3절 납세의무자 및 납세지, 비과세 ·············································································419
Ⅰ. 납세의무자 ···················································································································419
Ⅱ. 납세지 ·························································································································422
Ⅲ. 비과세 ·························································································································423
제4절 과세표준 및 세율 ································································································424
Ⅰ. 과세표준 ······················································································································424
Ⅱ. 세율 ····························································································································425
제5절 징수 납부 ············································································································430
Ⅰ. 과세기준일 ··················································································································430
Ⅱ. 납기 ····························································································································430
Ⅲ. 징수방법 등 ·················································································································430
Ⅳ. 물납 ····························································································································431
Ⅴ. 분할납부 ·····················································································································432
Ⅵ. 소액징수면제·신탁재산에 대한 특례·향교 및 종교단체에 대한 특례 ··························433
Ⅶ. 신고의무 ·····················································································································434
Ⅷ. 재산세 과세대장의 비치 등 ····························································································434
Ⅸ. 세 부담의 상한 ·············································································································435
Ⅹ. 부동산정보관리 전담기구의 설치 등(지법 123) ·······························································435
제5장 지방세특례제한법 ································································································436
제1절 총 칙 ···················································································································436
Ⅰ. 목적 ···························································································································436
Ⅱ. 정의 ····························································································································436
Ⅲ. 지방세 특례의 원칙 ·········································································································437
Ⅳ. 지방세 특례의 제한 ·········································································································437
Ⅴ. 조례에 따른 지방세 감면 ·······························································································437
Ⅵ. 기타사항 ·····················································································································438
제2절 감 면 ···················································································································440
Ⅰ. 농어업을 위한 지원 ········································································································440
Ⅱ. 사회복지를 위한 지원 ·····································································································443
Ⅲ. 교육 및 과학기술 등에 대한 지원 ·················································································450
Ⅳ. 중소기업 등에 대한 지원 ·······························································································453
Ⅴ. 국토 및 지역개발에 대한 지원 ······················································································454
Ⅵ. 공공행정 등에 대한 지원 ································································································457

제4편 조세특례제한법
제1장 총 설 ·······················································································································461
제1절 총 칙 ····················································································································461
Ⅰ. 조세특례제한법의 목적(조특법 1) ·····················································································461
Ⅱ. 조세특례제한법상 정의(조특법 ①) ····················································································461
Ⅲ. 조세특례제한법상의 조세감면의 유형 ············································································463
Ⅳ. 조세특례의 제한 ··············································································································466
Ⅴ. 조세특례의 사전·사후관리(조특법 142, 142의2) ·······························································467
제2장 직접국세 ···················································································································470
제1절 중소기업에 대한 조세특례 ···················································································470
Ⅰ. 중소기업의 범위(조특령 2) ·······························································································470
Ⅱ. 중소기업 등 투자세액공제(조특법 5) ···············································································473
Ⅲ. 중소기업 정보화 지원사업에 대한 과세특례(조특법 5조의2) ···········································473
Ⅳ. 창업중소기업 등에 대한 세액감면(조특법 6) ···································································473
Ⅴ. 중소기업에 대한 특별세액감면(조특법 7) ········································································478
Ⅵ. 상생결제 지급금액에 대한 세액공제(조특법 7의4) ···························································481
Ⅶ. 중소기업 지원설비에 대한 손금산입의 특례 등(조특법 8) ·············································484
Ⅷ. 상생협력 중소기업으로부터 받은 수입배당금의 익금불산입(조특법 8의2) ·····················485
Ⅸ. 상생협력을 위한 기금 출연 등에 대한 세액공제(조특법 8의3) ······································485
제2절 연구 및 인력개발에 대한 조세특례 ······································································487
Ⅰ. 연구·인력개발준비금의 손금산입(조특법 9) ·····································································487
Ⅱ. 연구·인력개발비에 대한 세액공제(조특법 10) ·································································487
Ⅲ. 연구개발 관련 출연금 등의 과세특례(조특법 10의2) ·······················································490
Ⅳ. 연구 및 인력개발을 위한 설비투자에 대한 세액공제(조특법 11) ···································491
Ⅴ. 기술이전 및 기술취득 등에 대한 과세특례(조특법 12) ···················································491
Ⅵ. 연구개발특구에 입주하는 첨단기술기업 등에 대한 법인세 등의 감면(조특법 12의2) ············493
Ⅶ. 기술혁신형 합병에 대한 세액공제(조특법 12의3) ····························································495
Ⅷ. 기술혁신형 주식취득에 대한 세액공제(조특법 12의4) ·····················································496
Ⅸ. 중소기업창업투자회사 등의 주식양도차익 등에 대한 비과세(조특법 13) ······················497
Ⅹ. 내국법인의 벤처기업 등에의 출자에 대한 과세특례(조특법 13의2) ·······························500
ⅩⅠ. 내국법인의 소재·부품·장비전문기업 등에의 출자·인수에 대한 과세특례(조특법 13의3) ··501
ⅩⅡ. 중소기업창업투자회사 등의 소재·부품·장비전문기업 주식양도차익 등에 대한 비과세
(조특법 13의4) ··················································································································504
ⅩⅢ. 창업기업 등에의 출자에 대한 과세특례(조특법 14) ······················································505
ⅩⅣ. 벤처기업 출자자의 제2차 납세의무 면제(조특법 15) ····················································507
ⅩⅤ. 벤처투자조합 출자 등에 대한 소득공제(조특법 16) ······················································509
ⅩⅥ. 벤처기업 주식매수선택권 행사이익 비과세 특례(조특법 16의2) ····································510
ⅩⅦ. 벤처기업 주식매수선택권 행사이익 납부특례(조특법 16의3) ·········································510
ⅩⅧ. 주식매수선택권 행사이익에 대한 과세특례(조특법 16의4) ·············································511
ⅩⅨ. 산업재산권 현물출자 이익에 대한 과세특례(조특법 16의5) ···········································514
ⅩⅩ. 외국인기술자에 대한 소득세의 감면(조특법 18) ····························································515
ⅩⅩⅠ. 외국인 근로자에 대한 과세특례(조특법 18의2) ·····························································516
ⅩⅩⅡ. 내국인 우수인력의 국내 복귀에 대한 소득세 감면(조특법 18의3) ······························517
ⅩⅩⅢ. 성과공유 중소기업의 경영성과급에 대한 세액공제 등(조특법 19) ······························519
제3절 국제자본거래에 대한 조세특례 ·············································································521
Ⅰ. 공공차관 도입에 따른 과세특례(조특법 20) ·····································································521
Ⅱ. 국제금융거래에 따른 이자소득 등에 대한 법인세 등의 면제(조특법 21) ······················522
Ⅲ. 비거주자 등의 정기외화예금에 대한 이자소득세 비과세(조특법 22의2) ························522
Ⅳ. 해외자원개발투자 배당소득에 대한 법인세의 면제(조특법 22) ······································523
제4절 투자촉진을 위한 조세특례 ···················································································524
Ⅰ. 통합 투자 세액공제(조특법 24) ························································································524
Ⅱ. 특정 시설 투자 등에 대한 세액공제(조특법 25) ·····························································526
Ⅲ. 의약품 품질관리 개선시설투자에 대한 세액공제(조특법 25의4) ·····································526
Ⅳ. 신성장기술 사업화를 위한 시설투자에 대한 세액공제(조특법 25의5) ····························526
Ⅴ. 영상콘텐츠 제작비용에 대한 세액공제(조특법 25의6) ·····················································526
Ⅵ. 초연결 네트워크 구축을 위한 시설투자에 대한 세액공제(조특법 25의7) ······················527
Ⅶ. 고용창출투자세액공제(조특법 26) ·····················································································527
Ⅷ. 서비스업 감가상각비의 손금산입특례(조특법 28) ····························································529
Ⅸ. 중소·중견기업 설비투자자산의 감가상각비 손금산입 특례(조특법 28의2) ·····················529
Ⅹ. 설비투자자산의 감가상각비 손금산입 특례(조특법 28조의3) ···········································530
ⅩⅠ. 에너지절약시설의 감가상각비 손금산입 특례(조특법 28의4) ········································530
ⅩⅡ. 경력단절 여성 재고용 기업 등에 대한 세액공제(조특법 29의3) ···································531
ⅩⅢ. 근로소득을 증대시킨 기업에 대한 세액공제(조특법 29의4) ··········································532
ⅩⅣ. 청년고용을 증대시킨 기업에 대한 세액공제(조특법 29의5) ··········································536
ⅩⅤ. 중소기업 청년근로자 및 핵심인력 성과보상기금 수령액에 대한 소득세 감면 등(조특법 29의6)
········································································································································538
ⅩⅥ. 고용을 증대시킨 기업에 대한 세액공제(조특법 29의7) ·················································539
ⅩⅦ. 통합 고용 세액공제(조특법 29의8) ·············································································541
제5절 고용지원을 위한 조세특례 ···················································································543
Ⅰ. 중소기업 취업자에 대한 소득세 감면(조특법 30) ···························································543
Ⅱ. 정규직 근로자로의 전환에 따른 세액공제(조특법 30의2) ···············································545
Ⅲ. 고용유지중소기업 등에 대한 과세특례(조특법 제30조의3) ···············································546
Ⅳ. 중소기업 사회보험료 세액공제(조특법 30의4) ·································································548
제6절 기업구조조정을 위한 조세특례 ············································································550
Ⅰ. 창업자금에 대한 증여세 과세특례(조특법 30의5) ····························································550
Ⅱ. 가업의 승계에 대한 증여세 과세특례(조특법 30의6) ······················································553
Ⅲ. 가업승계 시 증여세의 납부유예(조특법 30의7) ································································557
Ⅳ. 중소기업 간의 통합에 대한 양도소득세의 이월과세 등(조특법 31) ·······························559
Ⅴ. 법인전환에 대한 양도소득세의 이월과세(조특법 32) ·······················································561
Ⅵ. 사업전환 무역조정지원기업에 대한 과세특례(조특법 33) ···············································563
Ⅶ. 내국법인의 금융채무 상환을 위한 자산매각에 대한 과세특례(조특법 34) ····················565
Ⅷ. 주식의 포괄적 교환·이전에 대한 과세 특례(조특법 38) ·················································566
Ⅸ. 주식의 현물출자 등에 의한 지주회사의 설립 등에 대한 과세특례(조특법 제38조의2) ··569
Ⅹ. 내국법인의 외국자회사 주식 등의 현물출자에 대한 과세특례(조특법 38의3) ···············572
ⅩⅠ. 채무의 인수·변제에 대한 과세특례(조특법 39) ·····························································573
ⅩⅡ. 주주등의 자산양도에 관한 법인세 등 과세특례(조특법 40) ·········································574
ⅩⅢ. 재무구조 개선계획 등에 따른 기업의 채무면제익에 대한 과세특례(조특법 44) ·········576
ⅩⅣ. 감자에 대한 과세특례(조특법 45) ···················································································577
ⅩⅤ. 기업 간 주식 등의 교환에 대한 과세특례(조특법 46) ··················································578
ⅩⅥ. 자가 물류시설의 양도차익에 대한 법인세 과세특례(조특법 46의4) ·····························579
ⅩⅦ. 전략적 제휴를 위한 비상장 주식교환등에 대한 과세특례(조특법 46의7) ····················580
ⅩⅧ. 주식매각 후 벤처기업등 재투자에 대한 과세특례(조특법 46의8) ·································581
ⅩⅨ. 벤처기업의 합병 시 이월결손금의 승계에 대한 과세특례(조특법 47의3) ····················583
제7절 금융기관 구조조정을 위한 조세특례(제47조의 4∼제57조) ·······································584
Ⅰ. 합병에 따른 중복자산의 양도에 대한 과세특례(조특법 47의4) ······································584
Ⅱ. 구조개선적립금에 대한 과세특례(조특법 48) ···································································585
Ⅲ. 금융기관의 자산·부채 인수에 대한 법인세 과세특례(조특법 52) ··································585
Ⅳ. 자기관리부동산투자회사 등에 대한 과세특례(조특법 55의2) ··········································585
제8절 지역 간의 균형발전을 위한 조세특례 ··································································586
Ⅰ. 공장의 대도시 밖 이전에 대한 법인세 과세특례(조특법 60) ·········································586
Ⅱ. 법인 본사를 수도권 과밀억제권역 밖으로 이전하는 데 따른 양도차익에 대한 법인세 과세특례
(조특법 61) ·····················································································································587
Ⅲ. 공공기관이 혁신도시 등으로 이전하는 경우 법인세 등 감면(조특법 62) ······················589
Ⅳ. 수도권 밖으로 공장을 이전하는 기업에 대한 세액감면등(조특법 63) ····························591
Ⅴ. 수도권 밖으로 본사를 이전하는 법인에 대한 세액감면 등(조특법 63의2) ····················594
Ⅵ. 농공단지 입주기업 등에 대한 세액감면(조특법 64) ························································597
Ⅶ. 영농조합법인 등에 대한 법인세의 면제 등(조특법 66) ··················································598
Ⅷ. 영어조합법인 등에 대한 법인세의 면제 등(조특법 67) ···················································601
Ⅸ. 농업회사법인에 대한 법인세의 면제 등(조특법 68) ························································603
Ⅹ. 자경농지에 대한 양도소득세의 감면(조특법 69) ·····························································605
ⅩⅠ. 축사용지에 대한 양도소득세의 감면(조특법 69의2) ·······················································607
ⅩⅡ. 어업용 토지 등에 대한 양도소득세의 감면(조특법 69의3) ············································609
ⅩⅢ. 자경 산지에 대한 양도소득세의 감면 ···········································································611
ⅩⅣ. 농지대토에 대한 양도소득세 감면(조특법 70) ·······························································613
ⅩⅤ. 경영회생 지원을 위한 농지 매매 등에 대한 양도소득세 과세특례(조특법 70의2) ······616
ⅩⅥ. 영농자녀가 증여받는 농지 등에 대한 증여세의 감면(조특법 71) ·································617
제9절 공익사업지원을 위한 조세특례 ············································································620
Ⅰ. 조합법인 등에 대한 법인세 과세특례(조특법 72) ···························································620
Ⅱ. 기부장려금(조특법 75) ··································································································621
Ⅲ. 정치자금의 손금산입 특례 등(조특법 76) ········································································624
Ⅳ. 공익사업용 토지 등에 대한 양도소득세의 감면(조특법 77) ···········································625
Ⅴ. 대토보상에 대한 양도소득세 과세특례(조특법 77의2) ·····················································626
Ⅵ. 개발제한구역 지정에 따른 매수대상 토지 등에 대한 양도소득세의 감면(조특법 77의3)·········628
Ⅶ. 박물관 등의 이전에 대한 양도소득세의 과세특례(조특법 83) ········································628
Ⅷ. 행정중심복합도시·혁신도시 개발예정지구 내 공장의 지방 이전에 대한 과세특례(조특법 85의2)
········································································································································629
Ⅸ. 기업도시개발사업구역 등 안에 소재하는 토지의 현물출자 등에 대한 법인세 과세특례
(조특법 85의3) ···················································································································630
Ⅹ. 경제자유구역 개발사업을 위한 토지의 현물출자에 대한 법인세 과세특례(조특법 85의4)
········································································································································630
ⅩⅠ. 사회적기업 및 장애인 표준사업장에 대한 법인세 등의 감면(조특법 85의6) ···············630
ⅩⅡ. 공익사업을 위한 수용 등에 따른 공장 이전에 대한 과세특례(조특법 85의7) ·············632
ⅩⅢ. 중소기업의 공장 이전에 대한 과세특례(조특법 85의8) ·················································633
ⅩⅣ. 공익사업을 위한 수용 등에 따른 물류시설 이전에 대한 과세특례(조특법 85의9) ······635
ⅩⅤ. 국가에 양도하는 산지에 대한 양도소득세의 감면(조특법 85의10) ·······························636
제10절 저축지원을 위한 조세특례 ·················································································637
Ⅰ. 소기업·소상공인 공제부금에 대한 소득공제 등(조특법 86의3) ·······································637
Ⅱ. 주택청약종합저축 등에 대한 소득공제 등(조특법 87) ····················································638
Ⅲ. 농어가목돈마련저축에 대한 비과세(조특법 87의2) ···························································641
Ⅳ. 선박투자회사의 주주에 대한 과세특례(조특법 87의5) ·····················································641
Ⅴ. 공모부동산집합투자기구의 집합투자증권의 배당소득에 대한 과세특례(조특법 87의7) ···········641
Ⅵ. 비과세종합저축에 대한 과세특례(조특법 88의2) ······························································643
Ⅶ. 우리사주 조합원 등에 대한 과세특례(조특법 88의4) ······················································644
Ⅷ. 조합 등 출자금 등에 대한 과세특례(조특법 88의5) ························································647
Ⅸ. 세금우대종합저축에 대한 과세특례(조특법 89) ·······························································647
Ⅹ. 조합 등 예탁금에 대한 저율과세 등(조특법 89의3) ························································647
ⅩⅠ. 집합투자기구 등에 대한 과세특례(조특법 91의2) ··························································648
ⅩⅡ. 해외자원개발투자회사 등의 주식의 배당소득에 대한 과세특례(조특법 91의6) ··················648
ⅩⅢ. 재외동포전용 투자신탁등에 대한 과세특례(조특법 91의12) ···········································648
ⅩⅣ. 재형저축에 대한 비과세(조특법 91의14) ·········································································648
ⅩⅤ. 고위험고수익투자신탁 등에 대한 과세특례(조특법 91의15) ···········································649
ⅩⅥ. 장기집합투자증권저축에 대한 소득공제(조특법 91의16) ················································649
ⅩⅦ. 해외 주식투자 전용 집합투자 기구에 대한 과세특례(조특법 91의17) ··························650
ⅩⅧ. 개인종합자산관리계좌에 대한 과세특례(조특법 91의18) ················································650
ⅩⅨ. 장병내일준비적금에 대한 비과세(조특법 91의19) ···························································653
ⅩⅩ. 청년형 장기 집합투자증권 저축에 대한 소득공제(조특법 91의20) ·······························654
ⅩⅩⅠ. 청년희망적금에 대한 비과세(조특법 91의21) ································································656
ⅩⅩⅡ. 청년도약계좌에 대한 비과세(조특법 91의22) ································································656
제11절 국민생활의 안정을 위한 조세특례 ······································································658
Ⅰ. 상가건물 장기 임대사업자에 대한 세액감면(조특법 96의2) ············································658
Ⅱ. 상가임대료를 인하한 임대사업자에 대한 세액공제(조특법 96의3) ·································659
Ⅲ. 월세액에 대한 세액공제(조특법 95의2) ·············································································661
Ⅳ. 소형주택 임대사업자에 대한 세액감면(조특법 96) ··························································662
Ⅴ. 임대주택에 대한 양도소득세의 감면(조특법 97, 조특법 97의2) ·······································664
Ⅵ. 장기일반민간임대주택 등에 대한 양도소득세의 과세특례(조특법 97의3) ·······················665
Ⅶ. 장기임대주택에 대한 양도소득세의 과세특례(조특법 97의4) ··········································666
Ⅷ. 준공공임대주택등에 대한 양도소득세 감면(조특법 97의5) ··············································667
Ⅸ. 임대주택 부동산투자회사의 현물출자자에 대한 과세특례 등(조특법 97의6) ·················668
Ⅹ. 기업형 임대사업자에게 양도한 토지에 대한 과세특례(조특법 97의7) ····························671
ⅩⅠ. 공모부동산투자회사의 현물출자자에 대한 과세특례(조특법 97의8) ······························672
ⅩⅡ. 농어촌주택등 취득자에 대한 양도소득세 과세특례(조특법 99의4) ·······························673
ⅩⅢ. 영세개인사업자의 결손처분세액 납부의무 소멸특례(조특법 99의5) ······························675
ⅩⅣ. 재기중소기업인의 체납액 등에 대한 과세특례(조특법 99의6) ·······································677
ⅩⅤ. 재기중소기업인에 대한 납부고지의 유예 등의 특례(조특법 99의8) ······························679
ⅩⅥ. 목돈 안드는 전세에 대한 과세특례(조특법 99의7) ·························································681
ⅩⅦ. 위기지역 창업기업에 대한 법인세 등의 감면(조특법 99의9) ·········································681
ⅩⅧ. 근로자의 주거안정 지원을 위한 과세특례(조특법 100) ·················································682
ⅩⅨ. 영세개인사업자의 체납액 징수특례(조특법 99의10) ·······················································683
제12절 근로 장려를 위한 조세특례(조특법 100의2~100의13) ··············································688
Ⅰ. 개요 ·························································································································688
Ⅱ. 신청 자격 ···················································································································689
Ⅲ. 근로장려금의 산정 ···········································································································691
Ⅳ. 근로장려금의 신청 등 ·····································································································692
Ⅴ. 근로장려금의 결정 ··········································································································694
Ⅵ. 근로장려금의 환급 및 정산 등 ······················································································695
Ⅶ. 근로장려금 환급의 제한 ·································································································696
Ⅷ. 근로장려금의 경정 등 ·····································································································696
제13절 동업기업에 대한 조세특례(조특법 100의14∼100의 26) ············································697
Ⅰ. 개요 ······················································································································697
Ⅱ. 적용대상 동업기업 ··········································································································697
Ⅲ. 동업기업 및 동업자의 납세의무 ·····················································································698
Ⅳ. 동업기업과세특례의 적용 및 포기신청 ··········································································699
Ⅴ. 동업기업 소득금액 등의 계산 및 배분 ··········································································699
Ⅵ. 동업기업과 동업자 간의 거래 ························································································703
Ⅶ. 지분가액의 조정 ··············································································································703
Ⅷ. 동업기업 지분의 양도 ·····································································································704
Ⅸ. 동업기업 자산의 분배 ·····································································································704
Ⅹ. 동업기업의 소득의 계산 및 배분명세 신고 ···································································705
ⅩⅠ. 비거주자 또는 외국법인인 동업자에 대한 원천징수 ···················································705
ⅩⅡ. 가산세 ·····················································································································705
제14절 자녀장려세제(조특법 100의 27~100의 31) ······························································706
Ⅰ. 취지 ···························································································································706
Ⅱ. 자녀장려금의 신청자격 ···································································································706
Ⅲ. 자녀장려금의 산정 ··········································································································707
Ⅳ. 자녀장려금의 신청 등 ·····································································································707
제15절 투자·상생협력 촉진을 위한 과세특례(조특법 100의32) ··········································708
Ⅰ. 과세대상 법인 ·················································································································708
Ⅱ. 과세방식 ······················································································································708
Ⅲ. 사후관리 ······················································································································713
제16절 그 밖의 직접국세 특례 ························································································714
Ⅰ. 중소기업 최대주주 등의 주식 할증평가 적용특례(조특법 101) ·······································714
Ⅱ. 산림개발소득에 대한 세액감면(조특법 102) ·····································································714
Ⅲ. 자본확충목적회사에 대한 과세특례(조특법 104의3) ·························································714
Ⅳ. 지급명세서 등에 대한 세액공제(조특법 104의5) ·······························································715
Ⅴ. 정비사업조합에 대한 과세특례(조특법 104의7) ·······························································716
Ⅵ. 전자신고에 대한 세액공제(조특법 104의8) ········································································718
Ⅶ. 여수세계박람회 참가준비금의 손금산입(조특법 104의9) ··················································718
Ⅷ. 해운기업에 대한 법인세 과세표준 계산 특례(조특법 104의10) ········································719
Ⅸ. 금융기관의 신용회복목적회사 출자·출연 시 손금산입 특례(조특법 104의11) ·················721
Ⅹ. 신용회복목적회사에 대한 과세특례(조특법 104의12) ·······················································722
ⅩⅠ. 향교 및 종교단체에 대한 종합부동산세 과세특례(조특법 104의13) ······························722
ⅩⅡ. 제3자 물류비용에 대한 세액공제(조특법 104의14) ·························································723
ⅩⅢ. 해외자원개발투자에 대한 과세특례(조특법 104의15) ······················································724
ⅩⅣ. 대학 재정 건전화를 위한 과세특례(조특법 104의16) ·····················································724
ⅩⅤ. 대학 맞춤형 교육비용 등에 대한 세액공제(조특법 104의18) ·········································726
ⅩⅥ. 주택건설사업자가 취득한 토지에 대한 과세특례(조특법 104의19) ································726
ⅩⅦ. 산업단지 개발사업 시행에 따른 양도소득세 과세특례(조특법 104의20) ·······················726
ⅩⅧ. 대한주택공사 및 한국토지공사의 합병에 대한 법인세 과세특례(조특법 104의21) ·······726
ⅩⅨ. 기업의 운동경기부 설치·운영에 대한 과세특례(조특법 104의22) ··································727
ⅩⅩ. 국제회계기준 적용 내국법인등에 대한 대손충당금 환입액의 익금불산입(조특법 104의23) ·····728
ⅩⅩⅠ. 해외진출기업의 국내복귀에 대한 세액감면(조특법 104의24) ·······································728
ⅩⅩⅡ. 석유제품 전자상거래에 대한 세액공제(조특법 104의25) ··············································729
ⅩⅩⅢ. 정비사업조합 설립인가등의 취소에 따른 채권의 손금산입(조특법 104의26) ··············730
ⅩⅩⅣ. 2018 평창 동계올림픽대회 및 장애인동계올림픽대회에 대한 과세특례(조특법 104의28) ····730
ⅩⅩⅤ. 2019광주세계수영선수권대회에 대한 과세특례(조특법 104의29) ·································731
제3장 간접국세 ···················································································································732
Ⅰ. 부가가치세 영세율의 적용(조특법 105) ············································································732
Ⅱ. 농업·임업·어업용 기자재에 대한 부가가치세의 환급에 관한 특례(조특법 105의2) ·······733
Ⅲ. 부가가치세의 면제 등(조특법 106) ···················································································735
Ⅳ. 농업·임업·어업용 및 연안여객 선박용 석유류에 대한 부가가치세 등의 감면 등(조특법 106의2)
·········································································································································737
Ⅴ. 금지금에 대한 부가가치세 과세특례(조특법 106의3) ·······················································741
Ⅵ. 금 관련 제품에 대한 부가가치세 매입자 납부 특례(조특법 106의4) ······························743
Ⅶ. 일반택시 운송사업자의 부가가치세 납부세액 경감(조특법 106의7) ································746
Ⅷ. 스크랩등에 대한 부가가치세 매입자 납부특례(조특법 106의9) ·······································748
Ⅸ. 신용카드 등 결제금액에 대한 부가가치세 대리납부 등(조특법 106의 10) ·····················750
Ⅹ. 외국사업자 등에 대한 간접세의 특례(조특법 107) ··························································751
ⅩⅠ. 외국인관광객 미용성형 의료용역에 대한 부가가치세환급 특례(조특법 107의3) ··········752
ⅩⅡ. 재활용폐자원 등에 대한 부가가치세 매입세액 공제특례(조특법 108) ··························754
ⅩⅢ. 스크랩등사업자의 스크랩등에 대한 부가가치세 매입세액 공제특례 및 부가가치세 예정부과
특례(조특법 108의2, 108의3) ······························································································755
ⅩⅣ. 환경친화적 자동차에 대한 개별소비세 감면(조특법 109) ·············································756
ⅩⅤ. 노후자동차 교체에 대한 개별소비세 감면(조특법 109의2) ············································757
ⅩⅥ. 외교관용 등 승용자동차에 대한 개별소비세의 면제(조특법 110) ·································757
ⅩⅦ. 석유류에 대한 개별소비세의 면제(조특법 111) ······························································758
ⅩⅧ. 자동차 연료에 대한 개별소비세의 환급에 관한 특례(조특법 111의2) ···························758
ⅩⅨ. 택시연료에 대한 개별소비세 등의 감면(조특법 111의3) ·················································759
ⅩⅩ. 외교관용 등 자동차 연료에 대한 개별소비세 등의 환급(조특법 111의4) ·····················760
ⅩⅩⅠ. 개별소비세의 감면절차 등(조특법 113) ····································································762
ⅩⅩⅡ. 군인 등에게 판매하는 물품에 대한 개별소비세와 주세의 면제(조특법 114) ·············762
ⅩⅩⅢ. 주세의 면제(조특법 115) ························································································762
ⅩⅩⅣ. 해외진출기업의 국내복귀에 대한 관세감면(조특법 118의2) ·········································763
제4장 외국인투자 및 특정지역의 투자 등에 대한 조세특례 ······················································764
Ⅰ. 외국인투자에 대한 법인세 등의 감면(조특법 121의2) ······················································764
Ⅱ. 제주국제자유도시 육성을 위한 조세특례 ·····································································766
Ⅲ. 입국경로에 설치된 보세판매장의 내국물품에 대한 간접세의 특례(조특법 121의14) ······769
Ⅳ. 기업도시개발구역 등의 창업기업 등에 대한 법인세 등의 감면(조특법 121의17) ···········770
Ⅴ. 관광 중심 기업도시 내 골프장에 대한 개별소비세 감면(조특법 121의18) ······················771
Ⅵ. 아시아문화중심도시 투자진흥지구 입주기업 등에 대한 법인세 등의 감면 등(조특법 121의 20)
·········································································································································772
Ⅶ. 금융중심지 창업기업 등에 대한 법인세 등의 감면 등(조특법 121의21) ·························774
Ⅷ. 첨단의료복합단지 입주기업에 대한 법인세 등의 감면(조특법 121의22) ·························775
제5장 농업협동조합중앙회의 분할 등에 대한 과세특례 ······················································776
Ⅰ. 법인세 및 부가가치세법 상 적격분할의 의제 ·······························································776
Ⅱ. 주식의 포괄적 교환·이전에 대한 과세특례의 적용요건완화 ········································776
Ⅲ. 고유목적사업준비금 계산의 특례 ···················································································776
Ⅳ. 고유목적사업준비금의 사용에 대한 특례 ·······································································776
Ⅴ. 농업협동조합에 지출하는 금전, 재화에 대한 과세특례 ················································777
Ⅵ. 명칭사용용역 등에 대한 과세특례 ··················································································777
Ⅶ. 농협보험의 교육세 과세표준 계산의 특례 ·····································································777
제6장 공적자금 회수를 위한 조세특례 ··············································································778
Ⅰ. 공적자금 회수를 위한 합병 및 분할 등에 대한 과세특례(조특법 121의24) ···················778
제7장 수산업협동조합중앙회 구조개편을 위한 조세특례 ···················································779
Ⅰ. 공적자금 회수를 위한 합병 및 분할 등에 대한 과세특례(조특법 121의25) ···················779
제8장 사업재편계획을 위한 조세특례 ··············································································781
Ⅰ. 내국법인의 금융채무 상환을 위한 자산매각에 대한 과세특례(조특법 121의26) ·············781
Ⅱ. 채무의 인수·변제에 대한 과세특례(조특법 121의27) ························································782
Ⅲ. 주주등의 자산양도에 관한 법인세 등 과세특례(조특법 121의28) ····································783
Ⅳ. 사업재편계획에 따른 기업의 채무면제익에 대한 과세특례(조특법 121의29) ··················785
Ⅴ. 기업 간 주식 등의 교환에 대한 과세특례(조특법 121의30) ············································785
Ⅵ. 합병에 따른 중복자산의 양도에 대한 과세특례(조특법 121의31) ····································787
제9장 그 밖의 조세특례 ································································································788
제1절 과세표준 양성화를 위한 조세특례 ········································································788
Ⅰ. 성실사업자에 대한 의료비 등 공제(조특법 122의3) ·························································788
Ⅱ. 금사업자와 스크랩등사업자의 수입금액의 증가 등에 대한 세액공제(조특법 122의4) ··· 789
Ⅲ. 신용카드 등 사용금액에 대한 소득공제(조특법 126의2) ··················································790
Ⅳ. 현금영수증사업자 및 현금영수증가맹점에 대한 과세특례(조특법 126의3) ·····················792
Ⅴ. 현금거래의 확인 등(조특법 126의5) ··················································································793
Ⅵ. 성실신고 확인비용에 대한 세액공제(조특법 126의6) ·······················································794
Ⅶ. 금 현물시장에서 거래되는 금지금에 대한 과세특례(조특법 126의7) ······························794
제2절 조세특례의 제한등 ·······························································································797
Ⅰ. 중복지원의 배제(조특법 127) ····························································································797
Ⅱ. 감면의 배제 ·················································································································798
Ⅲ. 양도소득세 및 증여세 감면의 종합한도(조특법 133) ·······················································801
Ⅳ. 해저광물 자원개발을 위한 과세특례(조특법 140) ····························································802

도서소개

 

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