선우회계법인 | 동업기업 원천징수납부 불성실가산세 조정(조특법 §100의25) - ’19.1.1. 이후 원천징수 납부의무가 발생하는 분부터 적용

<p class="0" style="margin-left:26.1pt;text-indent:-26.1pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:-0.5pt;mso-text-raise:0pt;font-size:14.0pt;"> ⑨ 동업기업 원천징수납부 불성실가산세 조정(조특법 §100의25) <table style="border-collapse:collapse;table-layout:fixedborder-top:none;border-left:none;border-bottom:none;border-right:none;mso-table-overlap:never;"><tbody><tr><td style="width:222.53pt;height:23.48pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:solid #000000 1.70pt;border-left:solid #000000 1.70pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;background:#f7ffff;" valign="middle">현 행</td><td style="width:222.53pt;height:23.48pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:solid #000000 1.70pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 1.70pt;background:#f7ffff;" valign="middle">개 정 안</td></tr><tr><td style="width:222.53pt;height:6.82pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:solid #000000 0.28pt;border-left:solid #000000 1.70pt;border-bottom:none;border-right:solid #000000 0.28pt;" valign="middle"> </td><td style="width:222.53pt;height:6.82pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:none;border-right:solid #000000 1.70pt;" valign="middle"> </td></tr><tr><td style="width:222.53pt;height:342.33pt;padding:1.41pt 1.41pt 0.00pt 1.41pt;border-top:none;border-left:solid #000000 1.70pt;border-bottom:solid #000000 1.70pt;border-right:solid #000000 0.28pt;" valign="top"> □ 동업기업에 대한 가산세  ㅇ 동업기업 소득계산 및 배분명세 신고불성실가산세 <p class="0" style="line-height:150%;margin-left:31.3pt;text-indent:-31.3pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-size:15.0pt;"> - 무신고 : 소득금액 × 4% <p class="0" style="line-height:150%;margin-left:31.3pt;text-indent:-31.3pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:-1.5pt;mso-text-raise:0pt;font-size:15.0pt;"> - 과소신고 : 과소신고금액 × 2%  ㅇ 비거주자·외국법인 동업자에 대한 원천징수납부 불성실 가산세 - (금액) Max(①, ②)  <p class="0" style="line-height:150%;margin-left:45.4pt;text-indent:-45.4pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-size:15.0pt;"> ① 미납세액 × 1일 0.03% <p class="0" style="line-height:150%;margin-left:31.0pt;text-indent:-31.0pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-size:15.0pt;"> ② 미납세액 × 5%   - (한도) 미납세액 × 10% </td><td style="width:222.53pt;height:342.33pt;padding:1.41pt 1.41pt 0.00pt 1.41pt;border-top:none;border-left:solid #000000 0.28pt;border-bottom:solid #000000 1.70pt;border-right:solid #000000 1.70pt;" valign="top"> <p class="0" style="line-height:150%;margin-left:22.5pt;text-indent:-22.5pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;letter-spacing:-1.8pt;font-weight:bold;font-size:15.0pt;">□ 원천징수납부 불성실가산세 조정  ㅇ (좌 동)       <p class="0" style="line-height:150%;margin-left:30.1pt;text-indent:-30.1pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;letter-spacing:-1.7pt;font-weight:bold;font-size:1.0pt;"> ㅇ 계산방식 변경 및 가산세율 인하  <table style="border-collapse:collapse;table-layout:fixedborder-top:none;border-left:none;border-bottom:none;border-right:none;mso-table-overlap:never;"><tbody><tr><td style="width:8.48pt;height:4.82pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:solid #000000 0.28pt;border-left:none;border-bottom:none;border-right:solid #000000 0.28pt;" valign="middle"> </td><td style="width:208.21pt;height:4.82pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:none;border-left:solid #000000 0.28pt;border-bottom:none;border-right:none;" valign="middle"> </td></tr><tr><td style="width:8.48pt;height:57.67pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:none;border-left:none;border-bottom:none;border-right:solid #000000 0.28pt;" valign="middle"> </td><td style="width:208.21pt;height:57.67pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:none;border-left:solid #000000 0.28pt;border-bottom:none;border-right:none;" valign="middle"> - 미납세액 × (3% + 1일 0.025%)</td></tr><tr><td style="width:8.48pt;height:4.82pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:none;border-left:none;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="middle"> </td><td style="width:208.21pt;height:4.82pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:none;border-left:solid #000000 0.28pt;border-bottom:none;border-right:none;" valign="middle"> </td></tr></tbody></table> <p class="0" style="line-height:150%;margin-left:26.7pt;text-indent:-26.7pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-size:15.0pt;"> - (좌 동)</td></tr></tbody></table> <개정이유> 가산세 제도 합리화<적용시기> ’19.1.1. 이후 원천징수 납부의무가 발생하는 분부터 적용