근로소득간이지급명세서 사업소득간이지급명세서 제출부담 완화, 일용직 근로소득지급명세서 제출기한

<img src="https://t1.daumcdn.net/cfile/cafe/99CC89375E8FA23511" class="txc-image" hspace="1" vspace="1" border="0" actualwidth="290" width="290" exif="{}" data-filename="JHK.jpg" style="clear:none;float:none;" id="A_99CC89375E8FA23511AC83"/> <table id="table_5" class="table_inline" cellspacing="0" summary="table" style="font-family: 굴림, gulim, tahoma, sans-serif; line-height: 1.6; border-collapse: collapse; text-align: center; clear: both; display: inline-table; zoom: 1; border: none; table-layout: fixed; width: 448.45pt; min-height: 32.97pt; margin: 2pt;"><tbody><tr style="line-height: 1.6;"><td style="font-size: 12px; font-family: 굴림, gulim, tahoma, sans-serif; overflow-wrap: break-word; text-align: left; padding: 0px; height: 32.97pt; width: 64.34pt; vertical-align: middle; background-color: rgb(0, 102, 255); border-width: 1pt; border-style: solid; border-color: rgb(0, 0, 0);"><p style="margin: 0pt 5pt 0pt 28pt; overflow-wrap: normal; word-break: normal; font-size: 16pt; color: rgb(0, 0, 0); text-align: center; line-height: 1.35; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -24pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"><span style="font-size: 16pt; color: rgb(255, 255, 255); font-weight: bold; margin: 0pt; text-align: justify; letter-spacing: 0pt; font-family: HY헤드라인M, 굴림; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);">별<span style="font-size: 16pt; color: rgb(255, 255, 255); font-weight: bold; margin: 0pt; text-align: justify; letter-spacing: 0pt; font-family: 굴림; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> <span style="font-size: 16pt; color: rgb(255, 255, 255); font-weight: bold; margin: 0pt; text-align: justify; letter-spacing: 0pt; font-family: HY헤드라인M, 굴림; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);">첨</td><td style="font-size: 12px; font-family: 굴림, gulim, tahoma, sans-serif; overflow-wrap: break-word; text-align: left; padding: 0px; height: 32.97pt; width: 8.48pt; vertical-align: middle; border-width: 1pt; border-style: none solid; border-color: rgb(0, 0, 0);"><p style="margin: 0pt; overflow-wrap: normal; word-break: normal; font-size: 16pt; color: rgb(0, 0, 0); text-align: center; line-height: 1.3; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: 0pt;"> </td><td style="font-size: 12px; font-family: 굴림, gulim, tahoma, sans-serif; overflow-wrap: break-word; text-align: left; padding: 0px; height: 32.97pt; width: 375.63pt; vertical-align: middle; border-width: 1pt; border-style: solid; border-color: rgb(0, 0, 0);"><p style="margin: 0pt; overflow-wrap: normal; word-break: normal; font-size: 10pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.6; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: 0pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> 2019년 세법개정안 부처협의·입법예고 수정사항</td></tr></tbody></table><p style="margin: 0pt 0pt 0pt 19pt; letter-spacing: 0pt; overflow-wrap: normal; word-break: normal; font-family: Dotum, 돋움, Helvetica, AppleSDGothicNeo, sans-serif; font-size: 10pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.6; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -19pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);">4. 간이(근로소득,사업소득) · 일용 지급명세서 제출기한 추가 연장 <p style="margin: 0pt 0pt 0pt 19pt; letter-spacing: 0pt; overflow-wrap: normal; word-break: normal; font-family: Dotum, 돋움, Helvetica, AppleSDGothicNeo, sans-serif; font-size: 10pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.6; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -19pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);">    (소득법 §164①단서, §164의3①)<p class="div_inline" style="margin: 0pt; letter-spacing: 0pt; text-indent: 0pt; overflow-wrap: normal; word-break: normal; font-family: Dotum, 돋움, Helvetica, AppleSDGothicNeo, sans-serif; font-size: 10pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.6; display: inline-block; zoom: 1; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"><table id="table_9" class="table_inline" cellspacing="0" summary="table" style="font-family: 굴림, gulim, tahoma, sans-serif; line-height: 1.6; border-collapse: collapse; clear: both; display: inline-table; zoom: 1; border: none; table-layout: fixed; width: 451.28pt; min-height: 384.72pt; margin: 1pt;"><tbody><tr style="line-height: 1.6;"><td style="font-size: 12px; font-family: 굴림, gulim, tahoma, sans-serif; overflow-wrap: break-word; padding: 0px; height: 23.48pt; width: 225.64pt; vertical-align: middle; background-color: rgb(206, 255, 255); border-width: 1.5pt 1pt 1pt 1.5pt; border-style: solid; border-color: rgb(0, 0, 0);"><p style="margin: 0pt; overflow-wrap: normal; word-break: normal; font-size: 15pt; color: rgb(0, 0, 0); text-align: center; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: 0pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);">당 초 안</td><td style="font-size: 12px; font-family: 굴림, gulim, tahoma, sans-serif; overflow-wrap: break-word; padding: 0px; height: 23.48pt; width: 225.64pt; vertical-align: middle; background-color: rgb(206, 255, 255); border-width: 1.5pt 1.5pt 1pt 1pt; border-style: solid; border-color: rgb(0, 0, 0);"><p style="margin: 0pt; overflow-wrap: normal; word-break: normal; font-size: 15pt; color: rgb(0, 0, 0); text-align: center; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: 0pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);">수 정 안</td></tr><tr style="line-height: 1.6;"><td style="font-size: 12px; font-family: 굴림, gulim, tahoma, sans-serif; overflow-wrap: break-word; padding: 0px; height: 361.24pt; width: 225.64pt; vertical-align: top; border-width: 1pt 1pt 1.5pt 1.5pt; border-style: solid; border-color: rgb(0, 0, 0);"><p style="margin: 0pt 0pt 0pt 22pt; overflow-wrap: normal; word-break: normal; font-size: 4pt; color: rgb(0, 0, 0); line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -22pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> <p style="margin: 0pt 0pt 0pt 22pt; overflow-wrap: normal; word-break: normal; font-size: 15pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -22pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);">□ 제출기한 5일 연장<p style="margin: 0pt 0pt 0pt 25pt; overflow-wrap: normal; word-break: normal; font-size: 4pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -25pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> <p style="margin: 0pt 0pt 0pt 29pt; overflow-wrap: normal; word-break: normal; font-size: 15pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -29pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> ㅇ (일용 근로소득지급명세서) 분기 마지막 달의 다음달 15일<p style="margin: 0pt 0pt 0pt 24pt; overflow-wrap: normal; word-break: normal; font-size: 4pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -24pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> <p style="margin: 0pt 0pt 0pt 24pt; overflow-wrap: normal; word-break: normal; font-size: 13pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -24pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);">  * (1/4) 4.15 (2/4) 7.15 (3/4)10.15 (4/4) 1.15<p style="margin: 0pt 0pt 0pt 29pt; overflow-wrap: normal; word-break: normal; font-size: 4pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -29pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> <p style="margin: 0pt 0pt 0pt 29pt; overflow-wrap: normal; word-break: normal; font-size: 15pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -29pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> ㅇ (상용 근로소득간이지급명세서) 반기 마지막 달의 다음달 15일<p style="margin: 0pt 0pt 0pt 26pt; overflow-wrap: normal; word-break: normal; font-size: 4pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -26pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> <p style="margin: 0pt 0pt 0pt 26pt; overflow-wrap: normal; word-break: normal; font-size: 13pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -26pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);">  * (上) 7.15 (下) 1.15<p style="margin: 0pt 0pt 0pt 26pt; overflow-wrap: normal; word-break: normal; font-size: 6pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -26pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> <p style="margin: 0pt 0pt 0pt 21pt; overflow-wrap: normal; word-break: normal; font-size: 15pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -21pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);">□ 휴업·폐업·해산시 제출기한 연장<p style="margin: 0pt 0pt 0pt 21pt; overflow-wrap: normal; word-break: normal; font-size: 4pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -21pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> <p style="margin: 0pt 0pt 0pt 29pt; overflow-wrap: normal; word-break: normal; font-size: 15pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -29pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> ㅇ (일용 근로소득지급명세서) 휴업·폐업·해산일이 속하는 분기 마지막 달의 다음달 15일<p style="margin: 0pt 0pt 0pt 24pt; overflow-wrap: normal; word-break: normal; font-size: 4pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -24pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> <p style="margin: 0pt 0pt 0pt 29pt; overflow-wrap: normal; word-break: normal; font-size: 15pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -29pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> ㅇ (상용 근로소득간이지급명세서)  휴업·폐업·해산일이 속하는 반기 마지막 달의 다음달 15일</td><td style="font-size: 12px; font-family: 굴림, gulim, tahoma, sans-serif; overflow-wrap: break-word; padding: 0px; height: 361.24pt; width: 225.64pt; vertical-align: top; border-width: 1pt 1.5pt 1.5pt 1pt; border-style: solid; border-color: rgb(0, 0, 0);"><p style="margin: 0pt 3pt 0pt 29pt; overflow-wrap: normal; word-break: normal; font-size: 4pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -26pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> <p style="margin: 0pt 0pt 0pt 22pt; overflow-wrap: normal; word-break: normal; font-size: 15pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -22pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);">□ 제출기한 추가 연장<p style="margin: 0pt 0pt 0pt 21pt; overflow-wrap: normal; word-break: normal; font-size: 4pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -21pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> <p style="margin: 0pt 0pt 0pt 30pt; overflow-wrap: normal; word-break: normal; font-size: 15pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -30pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> ㅇ 분기 마지막 달의 다음달 말일<p style="margin: 0pt 0pt 0pt 30pt; overflow-wrap: normal; word-break: normal; font-size: 15pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -30pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> <p style="margin: 0pt 0pt 0pt 30pt; overflow-wrap: normal; word-break: normal; font-size: 4pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -30pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> <p style="margin: 0pt 0pt 0pt 24pt; overflow-wrap: normal; word-break: normal; font-size: 13pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -24pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);">  * (1/4) 4.30 (2/4) 7.31 (3/4)10.31 (4/4) 1.31<p style="margin: 0pt 0pt 0pt 22pt; overflow-wrap: normal; word-break: normal; font-size: 4pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -22pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> <p style="margin: 0pt 0pt 0pt 32pt; overflow-wrap: normal; word-break: normal; font-size: 15pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -32pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> ㅇ 반기 마지막 달의 다음달 말일<p style="margin: 0pt 0pt 0pt 32pt; overflow-wrap: normal; word-break: normal; font-size: 15pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -32pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> <p style="margin: 0pt 0pt 0pt 29pt; overflow-wrap: normal; word-break: normal; font-size: 4pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -29pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> <p style="margin: 0pt 0pt 0pt 26pt; overflow-wrap: normal; word-break: normal; font-size: 13pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -26pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);">  * (上) 7.31 (下) 1.31<p style="margin: 0pt 0pt 0pt 21pt; overflow-wrap: normal; word-break: normal; font-size: 6pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -21pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> <p style="margin: 0pt 0pt 0pt 21pt; overflow-wrap: normal; word-break: normal; font-size: 15pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -21pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);">□ 제출기한 추가 연장<p style="margin: 0pt 0pt 0pt 21pt; overflow-wrap: normal; word-break: normal; font-size: 4pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -21pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> <p style="margin: 0pt 0pt 0pt 29pt; overflow-wrap: normal; word-break: normal; font-size: 15pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -29pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> ㅇ 휴업·폐업·해산일이 속하는 분기 마지막 달의 다음달 말일<p style="margin: 0pt 0pt 0pt 24pt; overflow-wrap: normal; word-break: normal; font-size: 6pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -24pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> <p style="margin: 0pt 0pt 0pt 29pt; overflow-wrap: normal; word-break: normal; font-size: 9pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -29pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> <p style="margin: 0pt 0pt 0pt 24pt; overflow-wrap: normal; word-break: normal; font-size: 4pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -24pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> <p style="margin: 0pt 0pt 0pt 26pt; overflow-wrap: normal; word-break: normal; font-size: 15pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -26pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> ㅇ 휴업·폐업·해산일이 속하는 반기 마지막 달의 다음달 말일</td></tr></tbody></table><p style="margin: 0pt 0pt 0pt 87pt; letter-spacing: 0pt; overflow-wrap: normal; word-break: normal; font-family: Dotum, 돋움, Helvetica, AppleSDGothicNeo, sans-serif; font-size: 10pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.6; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -87pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> <p style="margin: 0pt 0pt 0pt 90pt; letter-spacing: 0pt; overflow-wrap: normal; word-break: normal; font-family: Dotum, 돋움, Helvetica, AppleSDGothicNeo, sans-serif; font-size: 10pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.6; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -90pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"><수정이유> 사업자의 지급명세서 제출부담 완화 ② 근로소득간이지급명세서 제출대상 소득 범위 조정 (소득칙 §100) <table style="font-family: 굴림, gulim, tahoma, sans-serif; line-height: 1.6; border-collapse: collapse; border-left: none; border-bottom: none; border-right: none;"><tbody><tr style="line-height: 1.6;"><td valign="middle" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; width: 225.64pt; height: 24.48pt; padding: 1.41pt; border-width: 1.7pt 0.28pt 0.28pt 1.7pt; border-style: solid; border-color: rgb(0, 0, 0); background: rgb(247, 255, 255);">현 행</td><td valign="middle" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; width: 225.64pt; height: 24.48pt; padding: 1.41pt; border-width: 1.7pt 1.7pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(0, 0, 0); background: rgb(247, 255, 255);">개 정 안</td></tr><tr style="line-height: 1.6;"><td valign="top" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; width: 225.64pt; height: 12.82pt; padding: 1.41pt; border-top: 0.28pt solid rgb(0, 0, 0); border-left: 1.7pt solid rgb(0, 0, 0); border-bottom: none; border-right: 0.28pt solid rgb(0, 0, 0);">  </td><td valign="top" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; width: 225.64pt; height: 12.82pt; padding: 1.41pt; border-top: 0.28pt solid rgb(0, 0, 0); border-left: 0.28pt solid rgb(0, 0, 0); border-bottom: none; border-right: 1.7pt solid rgb(0, 0, 0);">  </td></tr><tr style="line-height: 1.6;"><td valign="top" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; width: 225.64pt; height: 64.66pt; padding: 1.41pt; border-top: none; border-left: 1.7pt solid rgb(0, 0, 0); border-bottom: none; border-right: 0.28pt solid rgb(0, 0, 0);">□근로소득간이지급명세서 제출대상 소득 ㅇ 반기 근무분에 대한 소득</td><td valign="top" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; width: 225.64pt; height: 64.66pt; padding: 1.41pt; border-top: none; border-left: 0.28pt solid rgb(0, 0, 0); border-bottom: none; border-right: 1.7pt solid rgb(0, 0, 0);">□제출대상 소득 범위 조정  ㅇ 반기 동안 지급한 소득</td></tr><tr style="line-height: 1.6;"><td valign="top" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; width: 225.64pt; height: 6.82pt; padding: 1.41pt; border-top: none; border-left: 1.7pt solid rgb(0, 0, 0); border-bottom: 1.7pt solid rgb(0, 0, 0); border-right: 0.28pt solid rgb(0, 0, 0);"> </td><td valign="top" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; width: 225.64pt; height: 6.82pt; padding: 1.41pt; border-top: none; border-left: 0.28pt solid rgb(0, 0, 0); border-bottom: 1.7pt solid rgb(0, 0, 0); border-right: 1.7pt solid rgb(0, 0, 0);"> </td></tr></tbody></table> <개정이유> 근로소득간이지급명세서 제출의무자 부담 완화<p class="0" style="margin-left: 51.3pt; overflow-wrap: normal; word-break: normal; font-family: 굴림, gulim, tahoma, sans-serif; text-indent: -51.3pt; letter-spacing: -1.4pt; font-weight: bold; font-size: 4pt;"> <적용시기> ‘20.1.1. 이후 제출하는 분부터 적용 <img src="https://t1.daumcdn.net/cfile/cafe/99F1B6375E15607519" class="txc-image" actualwidth="217" hspace="1" vspace="1" border="0" width="217" exif="{}" data-filename="간이지급명세서.png" style="clear:none;float:none;" id="A_99F1B6375E156075193C90"/><a href="http://link.neo-plus.com/link/new_message/html/SW_upmsg_2020/2020010802/html_20200108_ShowPopup.htm">http://link.neo-plus.com/link/new_message/html/SW_upmsg_2020/2020010802/html_20200108_ShowPopup.htm</a> <img src="https://t1.daumcdn.net/cfile/cafe/99F5263C5E1560DA19" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="근로소득 간이지급명세서 제출기한.png" style="clear:none;float:none;" id="A_99F5263C5E1560DA199780"/> <img src="https://t1.daumcdn.net/cfile/cafe/99ACB7465E156CF427" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="간이지급명세서 자주오는 질문.jpg" style="clear:none;float:none;" id="A_99ACB7465E156CF427E05A"/> <img src="https://t1.daumcdn.net/cfile/cafe/998DC6425E12BFC515" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="근로소득간이지급명세서.png" style="clear:none;float:none;" id="A_998DC6425E12BFC515BE82"/> <img src="https://t1.daumcdn.net/cfile/cafe/9919D54F5E12C07217" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="간이지급명세서.png" style="clear:none;float:none;" id="A_9919D54F5E12C072174502"/><img src="https://t1.daumcdn.net/cfile/cafe/9936A94A5E168DE003" class="txc-image" actualwidth="1001" hspace="1" vspace="1" border="0" width="1001" exif="{}" data-filename="간이지급명세서.png" style="clear:none;float:none;" id="A_9936A94A5E168DE003E2FE"/> <img src="https://t1.daumcdn.net/cfile/cafe/994377335E12E2811F" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="근로소득간이지급명세서.png" style="clear:none;float:none;" id="A_994377335E12E2811F4FD4"/> <img src="https://t1.daumcdn.net/cfile/cafe/99BE18485E12C1CF16" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="간이지급명세서.png" style="clear:none;float:none;" id="A_99BE18485E12C1CF1628CD"/> <img src="https://t1.daumcdn.net/cfile/cafe/99A913485E12C8AD1A" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="1.png" style="clear:none;float:none;" id="A_99A913485E12C8AD1A868A"/><img src="https://t1.daumcdn.net/cfile/cafe/992AE8485E12C8AD26" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="간이지급명세서.png" style="clear:none;float:none;" id="A_992AE8485E12C8AD2608E5"/> <a href="javascript:checkVirus('grpid%3DrtTh%26fldid%3DIZQL%26dataid%3D102%26fileid%3D14%26regdt%3D20190906175756&url=http%3A%2F%2Fcfile276.uf.daum.net%2Fattach%2F99B366425E168FA63AB11E')"><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_etc_s.gif" border="0" alt="첨부파일" class="vam"/> 간이지급명세서_직접작성제출방식(엑셀파일 제출)_매뉴얼.pdf</a> <a href="javascript:checkVirus('grpid%3DrtTh%26fldid%3DIZQL%26dataid%3D102%26fileid%3D15%26regdt%3D20190906175756&url=http%3A%2F%2Fcfile277.uf.daum.net%2Fattach%2F99D4DC4E5E1690330548AF')"><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_etc_s.gif" border="0" alt="첨부파일" class="vam"/> 간이지급명세서 일괄등록 양식_근로소득.xls</a> <a href="javascript:checkVirus('grpid%3DrtTh%26fldid%3DIZQL%26dataid%3D102%26fileid%3D17%26regdt%3D20190906175756&url=http%3A%2F%2Fcfile259.uf.daum.net%2Fattach%2F996F00425E1690B80825BF')"><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_etc_s.gif" border="0" alt="첨부파일" class="vam"/> 간이지급명세서 일괄등록 양식_거주자사업소득.xls</a> <img src="https://t1.daumcdn.net/cfile/cafe/9914DD435E1690C538" class="txc-image" actualwidth="800" hspace="1" vspace="1" border="0" width="800" exif="{}" data-filename="엑셀일괄등록.png" style="clear:none;float:none;" id="A_9914DD435E1690C538F663"/> <img src="https://t1.daumcdn.net/cfile/cafe/99F6E5495E12C9B535" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="사업소득간이지급명세서.png" style="clear:none;float:none;" id="A_99F6E5495E12C9B535120C"/> (9) 지급명세서 제출부담 완화 <p class="0" style="margin-left:30.6pt;text-indent:-30.6pt;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:14.0pt;"> ① 지급명세서 제출기한 연장(소득법 §164①단서, §164의3①) <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:225.64pt;height:24.48pt;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:225.64pt;height:24.48pt;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:225.64pt;height:12.82pt;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="top">  </td><td style="width:225.64pt;height:12.82pt;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="top">  </td></tr><tr><td style="width:225.64pt;height:201.22pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:none;border-left:solid #000000 1.70pt;border-bottom:none;border-right:solid #000000 0.28pt;" valign="top">□ 일용 근로소득지급명세서 제출기한  ㅇ 분기 마지막 달의 다음 달 10일 <p class="0" style="line-height:140%;margin-left:33.7pt;text-indent:-33.7pt;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:13.0pt;"> * (1분기분) 4.10, (2분기분) 7.10 (3분기분)10.10, (4분기분) 1.10 □ 상용 근로소득간이지급명세서 제출기한  ㅇ 반기 마지막 달의 다음 달 10일  * (상반기분) 7.10 (하반기분) 1.10</td><td style="width:225.64pt;height:201.22pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:none;border-left:solid #000000 0.28pt;border-bottom:none;border-right:solid #000000 1.70pt;" valign="top">□ 제출기한 연장  ㅇ 분기 마지막 달의 다음 달 15일  * (1분기분) 4.15, (2분기분) 7.15 (3분기분)10.15, (4분기분) 1.15 □ 제출기한 연장   ㅇ 반기 마지막 달의 다음 달 15일  * (상반기분) 7.15 (하반기분) 1.15</td></tr><tr><td style="width:225.64pt;height:12.48pt;padding:1.41pt 1.41pt 1.41pt 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"> </td><td style="width:225.64pt;height:12.48pt;padding:1.41pt 1.41pt 1.41pt 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"> </td></tr></tbody></table> <개정이유> 지급명세서 제출의무자 부담 완화 <적용시기> ‘20.1.1. 이후 제출하는 분부터 적용 <p class="0" style="margin-left:34.3pt;text-indent:-34.3pt;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:14.0pt;"> ② 근로소득간이지급명세서 제출대상 소득 범위 조정 (소득칙 §100) <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:225.64pt;height:24.48pt;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:225.64pt;height:24.48pt;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:225.64pt;height:12.82pt;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="top">  </td><td style="width:225.64pt;height:12.82pt;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="top">  </td></tr><tr><td style="width:225.64pt;height:64.66pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:none;border-left:solid #000000 1.70pt;border-bottom:none;border-right:solid #000000 0.28pt;" valign="top">□근로소득간이지급명세서 제출대상 소득  ㅇ 반기 근무분에 대한 소득</td><td style="width:225.64pt;height:64.66pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:none;border-left:solid #000000 0.28pt;border-bottom:none;border-right:solid #000000 1.70pt;" valign="top">□제출대상 소득 범위 조정   ㅇ 반기 동안 지급한 소득</td></tr><tr><td style="width:225.64pt;height:6.82pt;padding:1.41pt 1.41pt 1.41pt 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"> </td><td style="width:225.64pt;height:6.82pt;padding:1.41pt 1.41pt 1.41pt 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"> </td></tr></tbody></table> <개정이유> 근로소득간이지급명세서 제출의무자 부담 완화 <적용시기> ‘20.1.1. 이후 제출하는 분부터 적용 <img src="https://t1.daumcdn.net/cfile/cafe/99960F4F5E0ECA9803" class="txc-image" actualwidth="727" hspace="1" vspace="1" border="0" width="727" exif="{}" data-filename="근로소득간이지급명세서.png" style="clear:none;float:none;" id="A_99960F4F5E0ECA98039DD0"/> <p class="0" style="margin-left:40.8pt;text-indent:-40.8pt;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:14.0pt;"> ③ 휴·폐업등 사업자의 지급명세서 제출부담 완화 (소득법 §164①, §164의3①, 소득령 §213) <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:225.64pt;height:24.48pt;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:225.64pt;height:24.48pt;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:225.64pt;height:12.82pt;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="top">  </td><td style="width:225.64pt;height:12.82pt;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="top">  </td></tr><tr><td style="width:225.64pt;height:466.18pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:none;border-left:solid #000000 1.70pt;border-bottom:none;border-right:solid #000000 0.28pt;" valign="top">□ 휴업·폐업·해산시제출기한  ㅇ 일용 근로소득지급명세서: 휴업·폐업·해산일이 속하는 달의 다음 달 10일   ㅇ 상용 근로소득간이지급명세서: 휴업·폐업·해산일이 속하는 달의 다음 달 10일  <p class="0" style="line-height:150%;margin-left:29.9pt;text-indent:-29.9pt;text-align:center;word-break:keep-all;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;letter-spacing:-0.1pt;font-weight:bold;font-size:5.0pt;"><신 설></td><td style="width:225.64pt;height:466.18pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:none;border-left:solid #000000 0.28pt;border-bottom:none;border-right:solid #000000 1.70pt;" valign="top">□ 제출기한 조정 <p class="0" style="line-height:150%;margin-left:29.9pt;text-indent:-29.9pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;letter-spacing:-1.6pt;font-weight:bold;font-size:15.0pt;"> ㅇ휴업·폐업·해산일이 속하는 분기 마지막 달의 다음 달 15일 <p class="0" style="line-height:150%;margin-left:24.2pt;text-indent:-24.2pt;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:13.0pt;"> * (1분기분) 4.15 (2분기분) 7.15 (3분기분)10.15 (4분기분) 1.15 <p class="0" style="line-height:150%;margin-left:29.9pt;text-indent:-29.9pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;letter-spacing:-1.6pt;font-weight:bold;font-size:15.0pt;"> ㅇ휴업·폐업·해산일이 속하는 반기 마지막 달의 다음 달 15일  * (상반기분) 7.15 (하반기분) 1.15 □ 상용 근로소득간이지급명세서 제출의무 면제  ㅇ휴업·폐업·해산으로 상용 근로소득지급명세서를 상용 근로소득간이지급명세서 제출기한 전에 제출한 경우 <p class="0" style="line-height:150%;margin-left:26.0pt;text-indent:-26.0pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:-0.3pt;mso-text-raise:0pt;font-size:13.0pt;"> * 휴업·폐업·해산시 제출기한:  · 상용 근로소득지급명세서: 휴업·폐업·해산한 달의 다음다음 달 말일  · 상용 근로소득간이지급명세서: (상반기분) 7.15 (하반기분) 1.15</td></tr><tr><td style="width:225.64pt;height:12.48pt;padding:1.41pt 1.41pt 1.41pt 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"> </td><td style="width:225.64pt;height:12.48pt;padding:1.41pt 1.41pt 1.41pt 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"> </td></tr></tbody></table> <개정이유> 휴업·폐업·해산한 지급명세서 제출의무자 부담 완화 <적용시기> ‘20.1.1. 이후 제출하는 분부터 적용 <img src="https://t1.daumcdn.net/cfile/cafe/995E57485E0EC9C538" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="간이지급명세서.png" style="clear:none;float:none;" id="A_995E57485E0EC9C53807F7"/><div style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; line-height: 1.6; color: rgb(81, 79, 92); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial;"></div><div id="bbs_contents" class="bbs_contents" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; line-height: 1.6; padding: 20px 12px 0px 18px; position: relative; overflow: hidden; overflow-wrap: normal; word-break: normal; zoom: 1; color: rgb(81, 79, 92); font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial;"><div class="bbs_contents_inbox" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; line-height: 1.6; zoom: 1;"><div id="user_contents" name="user_contents" class="user_contents " style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; line-height: 1.6; width: 1624px;"><table class="protectTable" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; line-height: 1.6; width: 1624px; border-collapse: separate; position: relative; color: rgb(81, 79, 92);"><tbody><tr style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; line-height: 1.6;"><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; line-height: 1.6; color: rgb(81, 79, 92);"><div class="w2group tbl_view_box" style="font-family: Dotum, 돋움, Gulim, 굴림, sans-serif; font-size: 12px; line-height: 1.6; margin: 0px; padding: 0px; background: transparent; border-top: 1px solid rgb(0, 0, 0); color: rgb(0, 0, 0);"><div class="w2group tbl_view_top" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; line-height: 1.6; margin: 0px; padding: 0px; background: transparent; border-bottom: 1px solid rgb(153, 153, 153);"><div class="w2group title_read" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; line-height: 1.6; margin: 0px; padding: 8px 0px 10px 20px; background: none rgb(251, 251, 251); border-top: 4px solid rgb(253, 253, 253); border-bottom: 1px solid rgb(217, 217, 217); overflow: hidden;">세법상담-기타<div class="w2group board_data" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; line-height: 1.6; margin: 0px; padding: 0px; background: transparent; float: right; overflow: hidden;"><dl class="w2group " style="margin: 0px; padding: 0px; background: transparent;"><dt class="w2textbox " style="margin: 0px; padding: 0px 0px 0px 11px; float: left; font-weight: bold; background: none;">조회수</dt><dd class="w2textbox " style="margin: 0px; padding: 0px 10px; float: left;">1783</dd><dt class="w2textbox " style="margin: 0px; padding: 0px 0px 0px 11px; float: left; font-weight: bold; background: url("../../img/comm/bg/bul_bar.gif") left center no-repeat;">등록일</dt><dd class="w2textbox date" style="margin: 0px; padding: 0px 10px; float: left;">2019-12-31</dd></dl></div></div></div><div class="w2group title_read3 question" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; line-height: 1.6; margin: 0px; padding: 6px 20px; background: url("../../img/comm/img/ico_question.png") 20px 6px no-repeat; overflow: hidden; font-weight: bold; border-bottom: 1px solid rgb(217, 217, 217);">근로소득간이지급명세서 세법개정에 대하여 문의합니다.</div><div class="w2group cont_read2" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; line-height: 1.6; margin: 0px; padding: 30px 20px; background: transparent; min-height: 200px;"><div class="w2textbox " style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 13pt; line-height: 1.6; margin: 0px; padding: 0px;">근로소득 및 사업소득 간이지급명세서가 2019년 처음 나와서 상반기는 귀속기준이였고, 하반기는 지급기준으로 변경된 걸로 알고 있습니다. 이러한 경우에 귀속과 지급일이 다른 경우, 2019년 상반기에는 귀속기준 1월-6월 귀속이였고, 하반기에 들어가는 기준은 지급기준이기에 2019년 6월-11월귀속분(2019년 7월지급-12월지급)이 들어가는건데요. 연말정산은 2019년 귀속분 1-12월을 신고금액으로 하고, 2월에 제출하는 지급명세서 또한 그렇게 신고되는 걸로 알고 있습니다. 이로 인해 다음과 같은 궁금증이 있어서 문의 드립니다. 1. 2월에 신고하는 사업소득과 연말정산에 대하여 지급명세서분과 금액이 달라질 수 있는건 어떻게 처리되는 것인가요? </div></div><div class="w2group board_reply" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; line-height: 1.6; margin: 0px; padding: 0px; background: transparent;"></div><div class="w2group cont_file hand_over" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; line-height: 1.6; margin: 0px; padding: 0px; background: transparent; border-top: 1px solid rgb(238, 238, 238);"><dl class="w2group " style="margin: 0px; padding: 0px; background: transparent; overflow: hidden; color: rgb(68, 68, 68);"><dt class="w2textbox ml20 hand_over" style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; padding: 17px 0px 17px 12px; float: left; width: 86px; font-weight: bold; background: url("../../img/comm/bg/bul_bar.gif") right center no-repeat; margin-left: 20px !important;">질문첨부파일</dt></dl></div></div><div class="w2group tbl_view_box2" style="font-family: Dotum, 돋움, Gulim, 굴림, sans-serif; font-size: 12px; line-height: 1.6; margin: 0px; padding: 16px 20px 10px; background: none rgb(255, 250, 240); border-top: 1px solid rgb(158, 177, 196); border-bottom: 2px solid rgb(158, 177, 196); color: rgb(0, 0, 0);"><div class="w2group tbl_view_top" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; line-height: 1.6; margin: 0px; padding: 0px; background: transparent;"><div class="w2group title_read title_read2 answer" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; line-height: 1.6; margin: 0px; padding: 8px 0px 10px 20px; background-image: url("../../img/comm/img/ico_answer.png"); background-position: left 5px; background-size: initial; background-repeat: no-repeat; background-attachment: initial; background-origin: initial; background-clip: initial; border-top: none; border-bottom: 1px solid rgb(217, 217, 217); overflow: hidden;">답변:근로소득간이지급명세서 세법개정에 대하여 문의합니다.<div class="w2group board_data" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; line-height: 1.6; margin: 0px; padding: 0px; background: transparent; float: right; overflow: hidden;"><dl class="w2group " style="margin: 0px; padding: 0px; background: transparent;"><dt class="w2textbox " style="margin: 0px; padding: 0px 0px 0px 11px; float: left; font-weight: bold; background: none;">답변일</dt><dd class="w2textbox date" style="margin: 0px; padding: 0px 10px; float: left;">2019-12-31</dd></dl></div></div></div><div class="w2group cont_read2" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; line-height: 1.6; margin: 0px; padding: 30px 20px; background: transparent; min-height: 200px;"><div class="w2textbox " style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 13pt; line-height: 1.6; margin: 0px; padding: 0px;">안녕하십니까? 항상 국세행정에 대하여 관심을 가지고 협조해주셔서 대단히 감사드리며, 아래의 답변이 도움 되시기를 바랍니다.   간이지급명세서의 제출 목적은 근로장려금 지급을 위한데 있습니다. 근로장려금을 상반기 소득에 대하여 8~9월에 신청하여 12월에 수령하고, 하반기 소득에 대해 다음해 2~3월에 신청하여 6월에 수령하므로, 간이명세서를 반기별로 제출하도록 하여, 소득을 반기별로 파악하고 근로장려금 지급 여부를 결정할 수 있도록 하는데 있습니다.   귀하께서 말씀하신대로, 연말정산에 따른 지급명세서와 간이지급명세서의 금액이 차이가 발생할 수 있는 것이나, 소득의 귀속자(근로자 등)에 대한 연간 소득 확인은 매월 제출하는 원천징수이행상황신고서와 연말정산에 따른 지급명세서로 하는 것이므로, 문제가 되지 않을 것으로 보입니다.  질의하신 내용에 대하여 답변드린 내용이 충분치 않으시거나, 오류가 있으신 경우에는 다시 재질의를 주시면 성심껏 답변드리겠습니다. ♬오늘도 좋은 하루 되시길 바라오며, 늘 행복이 가득하시기를 기원드립니다.</div></div></div> <div class="w2group tbl_view_box" style="font-family: Dotum, 돋움, Gulim, 굴림, sans-serif; font-size: 12px; line-height: 1.6; margin: 0px; padding: 0px; background: transparent; border-top: 1px solid rgb(0, 0, 0); color: rgb(0, 0, 0);"><div class="w2group tbl_view_top" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; line-height: 1.6; margin: 0px; padding: 0px; background: transparent; border-bottom: 1px solid rgb(153, 153, 153);"><div class="w2group title_read" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; line-height: 1.6; margin: 0px; padding: 8px 0px 10px 20px; background: none rgb(251, 251, 251); border-top: 4px solid rgb(253, 253, 253); border-bottom: 1px solid rgb(217, 217, 217); overflow: hidden;">세법상담-원천징수(연말정산)<div class="w2group board_data" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; line-height: 1.6; margin: 0px; padding: 0px; background: transparent; float: right; overflow: hidden;"><dl class="w2group " style="margin: 0px; padding: 0px; background: transparent;"><dt class="w2textbox " style="margin: 0px; padding: 0px 0px 0px 11px; float: left; font-weight: bold; background: none;">조회수</dt><dd class="w2textbox " style="margin: 0px; padding: 0px 10px; float: left;">455</dd><dt class="w2textbox " style="margin: 0px; padding: 0px 0px 0px 11px; float: left; font-weight: bold; background: url("../../img/comm/bg/bul_bar.gif") left center no-repeat;">등록일</dt><dd class="w2textbox date" style="margin: 0px; padding: 0px 10px; float: left;">2020-01-02</dd></dl></div></div></div><div class="w2group title_read3 question" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; line-height: 1.6; margin: 0px; padding: 6px 20px; background: url("../../img/comm/img/ico_question.png") 20px 6px no-repeat; overflow: hidden; font-weight: bold; border-bottom: 1px solid rgb(217, 217, 217);">근로소득간이지급명세서</div><div class="w2group cont_read2" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; line-height: 1.6; margin: 0px; padding: 30px 20px; background: transparent; min-height: 200px;"><div class="w2textbox " style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 13pt; line-height: 1.6; margin: 0px; padding: 0px;">근로소득간이지급명세서 신고 방법이 바뀌었는데 중복되는 금액(6월 귀속, 7월 지급)의 경우에는 별도의 수정신고를 하지 않아도 되는 부분인가요?</div></div><div class="w2group board_reply" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; line-height: 1.6; margin: 0px; padding: 0px; background: transparent;"></div><div class="w2group cont_file hand_over" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; line-height: 1.6; margin: 0px; padding: 0px; background: transparent; border-top: 1px solid rgb(238, 238, 238);"><dl class="w2group " style="margin: 0px; padding: 0px; background: transparent; overflow: hidden; color: rgb(68, 68, 68);"><dt class="w2textbox ml20 hand_over" style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; padding: 17px 0px 17px 12px; float: left; width: 86px; font-weight: bold; background: url("../../img/comm/bg/bul_bar.gif") right center no-repeat; margin-left: 20px !important;">질문첨부파일</dt></dl></div></div><div class="w2group tbl_view_box2" style="font-family: Dotum, 돋움, Gulim, 굴림, sans-serif; font-size: 12px; line-height: 1.6; margin: 0px; padding: 16px 20px 10px; background: none rgb(255, 250, 240); border-top: 1px solid rgb(158, 177, 196); border-bottom: 2px solid rgb(158, 177, 196); color: rgb(0, 0, 0);"><div class="w2group tbl_view_top" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; line-height: 1.6; margin: 0px; padding: 0px; background: transparent;"><div class="w2group title_read title_read2 answer" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; line-height: 1.6; margin: 0px; padding: 8px 0px 10px 20px; background-image: url("../../img/comm/img/ico_answer.png"); background-position: left 5px; background-size: initial; background-repeat: no-repeat; background-attachment: initial; background-origin: initial; background-clip: initial; border-top: none; border-bottom: 1px solid rgb(217, 217, 217); overflow: hidden;">답변:근로소득간이지급명세서<div class="w2group board_data" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; line-height: 1.6; margin: 0px; padding: 0px; background: transparent; float: right; overflow: hidden;"><dl class="w2group " style="margin: 0px; padding: 0px; background: transparent;"><dt class="w2textbox " style="margin: 0px; padding: 0px 0px 0px 11px; float: left; font-weight: bold; background: none;">답변일</dt><dd class="w2textbox date" style="margin: 0px; padding: 0px 10px; float: left;">2020-01-02</dd></dl></div></div></div><div class="w2group cont_read2" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; line-height: 1.6; margin: 0px; padding: 30px 20px; background: transparent; min-height: 200px;"><div class="w2textbox " style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 13pt; line-height: 1.6; margin: 0px; padding: 0px;">안녕하십니까? 항상 국세행정에 대하여 관심을 가지고 협조해주셔서 대단히 감사드리며, 아래의 답변이 도움 되시기를 바랍니다.   2019년 하반기분부터 귀속 기준에서 지급 기준으로 변경된 것이므로, 수정신고하지 않으셔도 될 것으로 사료됩니다. 사례의 경우에는, 6월 귀속 7월 지급분이 상반기 분, 하반기 분에 중복하여 포함 될 것입니다.  질의하신 내용에 대하여 답변드린 내용이 충분치 않으시거나, 오류가 있으신 경우에는 다시 재질의를 주시면 성심껏 답변드리겠습니다. ♬오늘도 좋은 하루 되시길 바라오며, 늘 행복이 가득하시기를 기원드립니다.</div></div></div> </td></tr></tbody></table><table class="clearTable" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; line-height: 1.6; clear: both; border-collapse: separate; color: rgb(81, 79, 92);"><tbody><tr style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; line-height: 1.6;"><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 1px; line-height: 10px; height: 0px; overflow: hidden; color: rgb(81, 79, 92);"> </td></tr></tbody></table><div id="group1338" class="w2group wrap_title border" style="margin: 0px 0px 20px; padding: 0px 0px 13px; font-family: Dotum, 돋움, Gulim, 굴림, sans-serif; background: 0px 0px; position: relative; height: 18px; border-bottom: 2px solid rgb(51, 51, 51); color: rgb(0, 0, 0);"><div id="group1339" class="w2group tit_h2" style="margin: 0px; padding: 0px; background: 0px 0px; float: left;"><h2 id="textbox879" class="w2textbox " style="margin: 0px; padding: 0px; font-size: 16px;">근로소득간이지급명세서 직접작성제출방식 안내</h2></div></div><div id="group1340" class="w2group wrap_contarea" style="margin: 0px; padding: 0px; font-family: Dotum, 돋움, Gulim, 굴림, sans-serif; background: 0px 0px; color: rgb(0, 0, 0);"><div id="group1001" class="w2group tit_h3" style="margin: 0px; padding: 0px; background: 0px 0px; overflow: hidden; min-height: 25px;"><h4 id="textbox1001" class="w2textbox " style="margin: 0px; padding: 0px;">□ 근로소득간이지급명세서 서식과 유사한 화면에서 근로소득간이지급명세서를 직접 작성해서 제출(전송)합니다.</h4></div><div id="group1002" class="w2group section_group" style="margin: 0px; padding: 0px 0px 20px; background: 0px 0px;"><div id="group1003" class="w2group tit_h3 mt10" style="margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding: 0px; background: 0px 0px; overflow: hidden; min-height: 25px; margin-top: 10px !important;"><h4 id="textbox1003" class="w2textbox " style="margin: 0px; padding: 0px;">□ 직접작성제출방식 공통안내 매뉴얼</h4></div><div id="group1004" class="w2group txt_box txt_box2 pb0 pt0" style="margin: 0px; padding: 17px 20px; background: rgb(244, 248, 253); overflow: hidden; border: 1px solid rgb(224, 231, 238);"><div id="group1005" class="w2group txt_list txt_list2" style="margin: 0px; padding: 0px; background: 0px 0px;"><ul id="group1006" class="w2group " style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; padding: 0px; list-style: none; background: 0px 0px;"><div id="group1007" class="w2group pb0 mt10 mb10" style="margin-right: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-left: 0px; background: 0px 0px; margin-top: 10px !important; margin-bottom: 10px !important; padding-bottom: 0px !important;"><div id="anchor1007" class="w2anchor userclass2" style="margin: 0px; padding: 0px;"><a style="color: rgb(7, 67, 125); font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: bold; font-stretch: normal; line-height: normal; font-family: verdana;">☞　공통안내 매뉴얼</a></div></div></ul></div></div></div><div id="group1010" class="w2group section_group" style="margin: 0px; padding: 0px 0px 20px; background: 0px 0px;"><div id="group1011" class="w2group tit_h3" style="margin: 0px; padding: 0px; background: 0px 0px; overflow: hidden; min-height: 25px;"><h4 id="textbox1011" class="w2textbox " style="margin: 0px; padding: 0px;">□ 근로소득간이지급명세서 직접작성제출방식 매뉴얼</h4></div><div id="group1012" class="w2group txt_box txt_box2" style="margin: 0px; padding: 17px 20px; background: rgb(244, 248, 253); overflow: hidden; border: 1px solid rgb(224, 231, 238);"><div id="group1013" class="w2group txt_list txt_list2" style="margin: 0px; padding: 0px; background: 0px 0px;"><ul id="group1014" class="w2group " style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; padding: 0px; list-style: none; background: 0px 0px;"><div id="group1015" class="w2group pb0" style="margin: 0px; padding-top: 0px; padding-right: 0px; padding-left: 0px; background: 0px 0px; padding-bottom: 0px !important;"><div id="anchor1015" class="w2anchor userclass2" style="margin: 0px; padding: 0px;"><a style="color: rgb(7, 67, 125); font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: bold; font-stretch: normal; line-height: normal; font-family: verdana;">☞　근로소득간이지급명세서 직접작성제출방식(엑셀파일 제출) 매뉴얼</a></div></div><div id="group1015" class="w2group pb0" style="margin: 0px; padding-top: 0px; padding-right: 0px; padding-left: 0px; background: 0px 0px; padding-bottom: 0px !important;"><div id="anchor1015" class="w2anchor userclass2" style="margin: 0px; padding: 0px;"><a style="color: rgb(7, 67, 125); font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: bold; font-stretch: normal; line-height: normal; font-family: verdana;"></a><a style="color: rgb(7, 67, 125); font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: bold; font-stretch: normal; line-height: normal; font-family: verdana;"><a href="javascript:checkVirus('grpid%3DrtTh%26fldid%3DIZQL%26dataid%3D102%26fileid%3D18%26regdt%3D20190906175756&url=http%3A%2F%2Fcfile256.uf.daum.net%2Fattach%2F9999774C5E1692FB3F4E4D')"><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_etc_s.gif" border="0" alt="첨부파일" class="vam"/> 간이지급명세서_직접작성제출방식(엑셀파일 제출)_매뉴얼 (1).pdf</a> </a></div></div><div id="group1016" class="w2group pb0 mt10" style="margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-left: 0px; background: 0px 0px; margin-top: 10px !important; padding-bottom: 0px !important;"><div id="anchor1016" class="w2anchor userclass2" style="margin: 0px; padding: 0px;"><a style="color: rgb(7, 67, 125); font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: bold; font-stretch: normal; line-height: normal; font-family: verdana;">☞　근로소득간이지급명세서(근로소득)</a></div></div><div id="group1016" class="w2group pb0 mt10" style="margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-left: 0px; background: 0px 0px; margin-top: 10px !important; padding-bottom: 0px !important;"><div id="anchor1016" class="w2anchor userclass2" style="margin: 0px; padding: 0px;"><a style="color: rgb(7, 67, 125); font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: bold; font-stretch: normal; line-height: normal; font-family: verdana;"></a><a style="color: rgb(7, 67, 125); font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: bold; font-stretch: normal; line-height: normal; font-family: verdana;"><a href="javascript:checkVirus('grpid%3DrtTh%26fldid%3DIZQL%26dataid%3D102%26fileid%3D19%26regdt%3D20190906175756&url=http%3A%2F%2Fcfile253.uf.daum.net%2Fattach%2F9983B2455E16930C06DD56')"><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_etc_s.gif" border="0" alt="첨부파일" class="vam"/> 간이지급명세서(근로소득)_직접작성제출방식_매뉴얼.pdf</a> </a></div></div><div id="group1017" class="w2group pb0 mt10" style="margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-left: 0px; background: 0px 0px; margin-top: 10px !important; padding-bottom: 0px !important;"><div id="anchor1017" class="w2anchor userclass2" style="margin: 0px; padding: 0px;"><a style="color: rgb(7, 67, 125); font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: bold; font-stretch: normal; line-height: normal; font-family: verdana;">☞　근로소득간이지급명세서(거주자의 사업소득)</a></div></div><div id="group1017" class="w2group pb0 mt10" style="margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-left: 0px; background: 0px 0px; margin-top: 10px !important; padding-bottom: 0px !important;"><div id="anchor1017" class="w2anchor userclass2" style="margin: 0px; padding: 0px;"><a style="color: rgb(7, 67, 125); font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: bold; font-stretch: normal; line-height: normal; font-family: verdana;"></a><a style="color: rgb(7, 67, 125); font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: bold; font-stretch: normal; line-height: normal; font-family: verdana;"><a href="javascript:checkVirus('grpid%3DrtTh%26fldid%3DIZQL%26dataid%3D102%26fileid%3D20%26regdt%3D20190906175756&url=http%3A%2F%2Fcfile282.uf.daum.net%2Fattach%2F99253B355E16931B030E74')"><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_etc_s.gif" border="0" alt="첨부파일" class="vam"/> 간이지급명세서(거주자의사업소득)_직접작성제출방식_매뉴얼.pdf</a> </a></div></div><div id="group1018" class="w2group pb0 mt10" style="margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-left: 0px; background: 0px 0px; margin-top: 10px !important; padding-bottom: 0px !important;"><div id="anchor1018" class="w2anchor userclass2" style="margin: 0px; padding: 0px;"><a style="color: rgb(7, 67, 125); font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: bold; font-stretch: normal; line-height: normal; font-family: verdana;">☞　근로소득간이지급명세서(연말정산대상 사업소득)</a></div></div><div id="group1018" class="w2group pb0 mt10" style="margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-left: 0px; background: 0px 0px; margin-top: 10px !important; padding-bottom: 0px !important;"><div id="anchor1018" class="w2anchor userclass2" style="margin: 0px; padding: 0px;"><a style="color: rgb(7, 67, 125); font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: bold; font-stretch: normal; line-height: normal; font-family: verdana;"></a><a style="color: rgb(7, 67, 125); font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: bold; font-stretch: normal; line-height: normal; font-family: verdana;"><a href="javascript:checkVirus('grpid%3DrtTh%26fldid%3DIZQL%26dataid%3D102%26fileid%3D21%26regdt%3D20190906175756&url=http%3A%2F%2Fcfile299.uf.daum.net%2Fattach%2F991EAA3C5E16933934D64F')"><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_etc_s.gif" border="0" alt="첨부파일" class="vam"/> 간이지급명세서(사업연말)_직접작성제출방식_매뉴얼.pdf</a> </a></div></div><div id="group1021" class="w2group pb0 mt10" style="margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-left: 0px; background: 0px 0px; margin-top: 10px !important; padding-bottom: 0px !important;"><div id="anchor1021" class="w2anchor userclass2" style="margin: 0px; padding: 0px;"><a style="color: rgb(7, 67, 125); font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: bold; font-stretch: normal; line-height: normal; font-family: verdana;">☞　근로소득간이지급명세서(비거주자의 사업소득)</a></div></div><div id="group1021" class="w2group pb0 mt10" style="margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-left: 0px; background: 0px 0px; margin-top: 10px !important; padding-bottom: 0px !important;"><div id="anchor1021" class="w2anchor userclass2" style="margin: 0px; padding: 0px;"><a style="color: rgb(7, 67, 125); font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: bold; font-stretch: normal; line-height: normal; font-family: verdana;"></a><a style="color: rgb(7, 67, 125); font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: bold; font-stretch: normal; line-height: normal; font-family: verdana;"><a href="javascript:checkVirus('grpid%3DrtTh%26fldid%3DIZQL%26dataid%3D102%26fileid%3D22%26regdt%3D20190906175756&url=http%3A%2F%2Fcfile249.uf.daum.net%2Fattach%2F990B933F5E16934F01A415')"><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_etc_s.gif" border="0" alt="첨부파일" class="vam"/> 간이지급명세서(비거주자사업소득)_직접작성제출방식_매뉴얼.pdf</a> </a></div></div></ul></div></div></div><div id="group1030" class="w2group section_group" style="margin: 0px; padding: 0px 0px 20px; background: 0px 0px;"><div id="group1031" class="w2group tit_h3" style="margin: 0px; padding: 0px; background: 0px 0px; overflow: hidden; min-height: 25px;"><h4 id="textbox1031" class="w2textbox " style="margin: 0px; padding: 0px;">□ 근로소득간이지급명세서 수정ㆍ기한 후 직접작성제출방식 매뉴얼</h4></div><div id="group1032" class="w2group txt_box txt_box2" style="margin: 0px; padding: 17px 20px; background: rgb(244, 248, 253); overflow: hidden; border: 1px solid rgb(224, 231, 238);"><div id="group1033" class="w2group txt_list txt_list2" style="margin: 0px; padding: 0px; background: 0px 0px;"><ul id="group1034" class="w2group " style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; padding: 0px; list-style: none; background: 0px 0px;"><div id="group2017" class="w2group pb0" style="margin: 0px; padding-top: 0px; padding-right: 0px; padding-left: 0px; background: 0px 0px; padding-bottom: 0px !important;"><div id="anchor2017" class="w2anchor userclass2" style="margin: 0px; padding: 0px;"><a style="color: rgb(7, 67, 125); font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: bold; font-stretch: normal; line-height: normal; font-family: verdana;">☞　근로소득간이지급명세서(근로소득)</a></div></div><div id="group2017" class="w2group pb0" style="margin: 0px; padding-top: 0px; padding-right: 0px; padding-left: 0px; background: 0px 0px; padding-bottom: 0px !important;"><div id="anchor2017" class="w2anchor userclass2" style="margin: 0px; padding: 0px;"><a style="color: rgb(7, 67, 125); font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: bold; font-stretch: normal; line-height: normal; font-family: verdana;"></a><a style="color: rgb(7, 67, 125); font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: bold; font-stretch: normal; line-height: normal; font-family: verdana;"><a href="javascript:checkVirus('grpid%3DrtTh%26fldid%3DIZQL%26dataid%3D102%26fileid%3D23%26regdt%3D20190906175756&url=http%3A%2F%2Fcfile280.uf.daum.net%2Fattach%2F99ED4B365E16935A35FBA6')"><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_etc_s.gif" border="0" alt="첨부파일" class="vam"/> 간이지급명세서(거주자의사업소득)_직접작성제출방식_수정제출_매뉴얼.pdf</a> </a></div></div><div id="group2016" class="w2group pb0 mt10" style="margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-left: 0px; background: 0px 0px; margin-top: 10px !important; padding-bottom: 0px !important;"><div id="anchor2016" class="w2anchor userclass2" style="margin: 0px; padding: 0px;"><a style="color: rgb(7, 67, 125); font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: bold; font-stretch: normal; line-height: normal; font-family: verdana;">☞　근로소득간이지급명세서(거주자의 사업소득)</a></div></div><div id="group2016" class="w2group pb0 mt10" style="margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-left: 0px; background: 0px 0px; margin-top: 10px !important; padding-bottom: 0px !important;"><div id="anchor2016" class="w2anchor userclass2" style="margin: 0px; padding: 0px;"><a style="color: rgb(7, 67, 125); font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: bold; font-stretch: normal; line-height: normal; font-family: verdana;"></a><a style="color: rgb(7, 67, 125); font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: bold; font-stretch: normal; line-height: normal; font-family: verdana;"><a href="javascript:checkVirus('grpid%3DrtTh%26fldid%3DIZQL%26dataid%3D102%26fileid%3D24%26regdt%3D20190906175756&url=http%3A%2F%2Fcfile300.uf.daum.net%2Fattach%2F9955C7415E16936F37136C')"><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_etc_s.gif" border="0" alt="첨부파일" class="vam"/> 간이지급명세서(거주자의사업소득)_직접작성제출방식_수정제출_매뉴얼.pdf</a> </a></div></div><div id="group1036" class="w2group pb0 mt10" style="margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-left: 0px; background: 0px 0px; margin-top: 10px !important; padding-bottom: 0px !important;"><div id="anchor1036" class="w2anchor userclass2" style="margin: 0px; padding: 0px;"><a style="color: rgb(7, 67, 125); font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: bold; font-stretch: normal; line-height: normal; font-family: verdana;">☞　근로소득간이지급명세서(연말정산대상 사업소득)</a></div></div><div id="group1036" class="w2group pb0 mt10" style="margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-left: 0px; background: 0px 0px; margin-top: 10px !important; padding-bottom: 0px !important;"><div id="anchor1036" class="w2anchor userclass2" style="margin: 0px; padding: 0px;"><a style="color: rgb(7, 67, 125); font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: bold; font-stretch: normal; line-height: normal; font-family: verdana;"></a><a style="color: rgb(7, 67, 125); font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: bold; font-stretch: normal; line-height: normal; font-family: verdana;"><a href="javascript:checkVirus('grpid%3DrtTh%26fldid%3DIZQL%26dataid%3D102%26fileid%3D25%26regdt%3D20190906175756&url=http%3A%2F%2Fcfile294.uf.daum.net%2Fattach%2F999E5D3F5E16938436BC9A')"><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_etc_s.gif" border="0" alt="첨부파일" class="vam"/> 간이지급명세서(사업연말)_직접작성제출방식_수정제출_매뉴얼.pdf</a> </a></div></div><div id="group1037" class="w2group pb0 mt10" style="margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-left: 0px; background: 0px 0px; margin-top: 10px !important; padding-bottom: 0px !important;"><div id="anchor1037" class="w2anchor userclass2" style="margin: 0px; padding: 0px;"><a style="color: rgb(7, 67, 125); font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: bold; font-stretch: normal; line-height: normal; font-family: verdana;">☞　근로소득간이지급명세서(비거주자의 사업소득)</a></div></div><div id="group1037" class="w2group pb0 mt10" style="margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-left: 0px; background: 0px 0px; margin-top: 10px !important; padding-bottom: 0px !important;"><div id="anchor1037" class="w2anchor userclass2" style="margin: 0px; padding: 0px;"><a style="color: rgb(7, 67, 125); font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: bold; font-stretch: normal; line-height: normal; font-family: verdana;"></a><a style="color: rgb(7, 67, 125); font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: bold; font-stretch: normal; line-height: normal; font-family: verdana;"><a href="javascript:checkVirus('grpid%3DrtTh%26fldid%3DIZQL%26dataid%3D102%26fileid%3D26%26regdt%3D20190906175756&url=http%3A%2F%2Fcfile284.uf.daum.net%2Fattach%2F99F538365E16938F345A75')"><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_etc_s.gif" border="0" alt="첨부파일" class="vam"/> 간이지급명세서(비거주자사업소득)_직접작성제출방식_수정제출_매뉴얼.pdf</a> </a></div></div></ul></div></div></div></div></div></div></div>