소득세법 제162조의 3 [ 현금영수증가맹점 가입·발급의무 등(2006.12.30 신설) ] 현금매출명세서의 제출

<img src="https://t1.daumcdn.net/cfile/cafe/99022E395E01AD9B23" class="txc-image" actualwidth="1019" hspace="1" vspace="1" border="0" width="1019" exif="{}" data-filename="현금영수증매출명세서.png" style="clear:none;float:none;" id="A_99022E395E01AD9B232849"/> <img src="https://t1.daumcdn.net/cfile/cafe/99BAF3395E01AD9B03" class="txc-image" actualwidth="604" hspace="1" vspace="1" border="0" width="604" exif="{}" data-filename="현금영수증매출명세서 업종.png" style="clear:none;float:none;" id="A_99BAF3395E01AD9B039880"/> <div class="w2group tbl_view_box" style="margin: 0px; padding: 0px; font-family: Dotum, 돋움, Gulim, 굴림, sans-serif; background: transparent; border-top: 1px solid rgb(0, 0, 0); color: rgb(0, 0, 0);"><div class="w2group tbl_view_top" style="margin: 0px; padding: 0px; background: transparent; border-bottom: 1px solid rgb(153, 153, 153);"><div class="w2group title_read" style="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-부가가치세<div class="w2group board_data" style="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;">441</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;">2018-01-23</dd></dl></div></div></div><div class="w2group title_read3 question" style="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);">현금매출명세서 제출 불성실 가산세 적용 여부</div><div class="w2group cont_read2" style="margin: 0px; padding: 30px 20px; background: transparent; min-height: 200px;"><div class="w2textbox " style="margin: 0px; padding: 0px; font-size: 13pt;">수고 많으십니다. 간이과세자인 개인 부동산중개업자입니다. 간이과세자 부가가치세 신고시에 현금매출명세서를 제출 하지 않을 경우 가산세 적용 대상인지 문의 드립니다.</div></div><div class="w2group board_reply" style="margin: 0px; padding: 0px; background: transparent;"></div><div class="w2group cont_file hand_over" style="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="margin: 0px; padding: 16px 20px 10px; font-family: Dotum, 돋움, Gulim, 굴림, sans-serif; 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="margin: 0px; padding: 0px; background: transparent;"><div class="w2group title_read title_read2 answer" style="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:현금매출명세서 제출 불성실 가산세 적용 여부<div class="w2group board_data" style="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;">2018-01-24</dd></dl></div></div></div><div class="w2group cont_read2" style="margin: 0px; padding: 30px 20px; background: transparent; min-height: 200px;"><div class="w2textbox " style="margin: 0px; padding: 0px; font-size: 13pt;"> 안녕하십니까? 국세행정에 대한 관심과 협조에 감사드리며, 답변내용이 도움이 되시길 바랍니다. <div 2"="" class="divHeight5" jquery18305017019903183515=""2668" style="margin: 0px; padding: 0px;"></div> <div 2;="" padding-left:="" 5px"="" id="lawPrint82" class="view_law_01" sizset=""false"" jquery18305017019903183515=""2669"" sizcache012420225441203486=""11" 34="" 437="" style="margin: 0px; padding: 0px;">부가가치세법 제60조 【가산세】8항 규정에 따라 사업자가 현금매출명세서를 제출하지 아니하거나 제출한 수입금액이 사실과 다르게 적혀 있으면 제출하지 아니한 부분의 수입금액 또는 제출한 수입금액과 실제 수입금액과의 차액의 1퍼센트의 가산세가 적용되는 것이나</div> 간이과세자의 경우 상기 가산세 규정이 적용되지 아니하는 것으로 판단됩니다. 감사합니다.</div></div></div><hr style="display:block; border: black 0 none; border-top: black 1px solid; border-bottom: black 3px solid; height: 7px">세법상담-부가가치세 <div class="w2group tbl_view_box" style="margin: 0px; padding: 0px; font-family: Dotum, 돋움, Gulim, 굴림, sans-serif; background: transparent; border-top: 1px solid rgb(0, 0, 0); color: rgb(0, 0, 0);"><div class="w2group tbl_view_top" style="margin: 0px; padding: 0px; background: transparent; border-bottom: 1px solid rgb(153, 153, 153);"><div class="w2group title_read" style="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;"><div class="w2group board_data" style="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;">740</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;">2017-07-20</dd></dl></div></div></div><div class="w2group title_read3 question" style="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);">간이과세자 부동산중개업 현금매출명세서 제출여부</div><div class="w2group cont_read2" style="margin: 0px; padding: 30px 20px; background: transparent; min-height: 200px;"><div class="w2textbox " style="margin: 0px; padding: 0px; font-size: 13pt;">부동산중개업인데 간이과세자이면 현금매출명세서를 제출 안해도 되는건가요? 현금매출명세서를 포함해서 전자신고를 하면 제출할 수 없는 서식코드가 존재한다고 오류가 생기네요...</div></div><div class="w2group board_reply" style="margin: 0px; padding: 0px; background: transparent;"></div><div class="w2group cont_file hand_over" style="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="margin: 0px; padding: 16px 20px 10px; font-family: Dotum, 돋움, Gulim, 굴림, sans-serif; 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="margin: 0px; padding: 0px; background: transparent;"><div class="w2group title_read title_read2 answer" style="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:간이과세자 부동산중개업 현금매출명세서 제출여부<div class="w2group board_data" style="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;">2017-07-20</dd></dl></div></div></div><div class="w2group cont_read2" style="margin: 0px; padding: 30px 20px; background: transparent; min-height: 200px;"><div class="w2textbox " style="margin: 0px; padding: 0px; font-size: 13pt;">간이과세자인 부동산중개업자는 현금매출명세서 제출의무가 없습니다. 오늘도 좋은 하루 되시길 바라오며, 늘 행복이 충만하시기를 기원합니다. 부가가치세법 제61조 【간이과세의 적용 범위】 ① 직전 연도의 재화와 용역의 공급에 대한 대가(부가가치세가 포함된 대가를 말하며, 이하 "공급대가"라 한다)의 합계액이 4천800만원 이상 같은 금액의 130퍼센트에 해당하는 금액 이하의 범위에서 <a class="nts_jl" title="새창" href="https://txsi.hometax.go.kr/docs/common/customer/popup_law_jomun.jsp?thetext=%EB%B6%80%EA%B0%80%EA%B0%80%EC%B9%98%EC%84%B8%EB%B2%95" 시행령제109조"="" target="_blank" jquery183019236197250124826=""2578" style="color: rgb(51, 51, 51);">대통령령으로 정하는</a> 금액에 미달하는 개인사업자는 이 법에서 달리 정하고 있는 경우를 제외하고는 제4장부터 제6장까지의 규정에도 불구하고 이 장의 규정을 적용받는다. 다만, 다음 각 호의 어느 하나에 해당하는 사업자는 간이과세자로 보지 아니한다.부가가치세법 제67조 【간이과세자의 신고와 납부】 ① 간이과세자는 과세기간의 과세표준과 납부세액을 그 과세기간이 끝난 후 25일(폐업하는 경우 <a class="nts_jl" title="새창" href="https://txsi.hometax.go.kr/docs/common/customer/popup_law_jomun.jsp?thetext=%EB%B6%80%EA%B0%80%EA%B0%80%EC%B9%98%EC%84%B8%EB%B2%95%EC%A0%9C5%EC%A1%B0%22" target="_blank" jquery183030083606087371434=""2794" style="color: rgb(51, 51, 51);">제5조제3항에</a> 따른 폐업일이 속한 달의 다음 달 25일) 이내에 <a class="nts_jl" title="새창" href="https://txsi.hometax.go.kr/docs/common/customer/popup_law_jomun.jsp?thetext=%EB%B6%80%EA%B0%80%EA%B0%80%EC%B9%98%EC%84%B8%EB%B2%95" 시행령제114조"="" target="_blank" jquery183030083606087371434=""2795" style="color: rgb(51, 51, 51);">대통령령으로 정하는 바</a>에 따라 납세지 관할 세무서장에게 확정신고를 하고 납세지 관할 세무서장 또는 한국은행등에 납부하여야 한다. ② 제1항에 따라 부가가치세를 납부하는 경우 <a class="nts_jl" title="새창" href="https://txsi.hometax.go.kr/docs/common/customer/popup_law_jomun.jsp?thetext=%EB%B6%80%EA%B0%80%EA%B0%80%EC%B9%98%EC%84%B8%EB%B2%95%EC%A0%9C66%EC%A1%B0%22" target="_blank" jquery183030083606087371434=""2798" style="color: rgb(51, 51, 51);">제66조</a>제1항 본문 및 같은 조 제4항에 따라 납부한 세액은 공제하고 납부한다. ③ 간이과세자는 <a class="nts_jl" title="새창" href="https://txsi.hometax.go.kr/docs/common/customer/popup_law_jomun.jsp?thetext=%EB%B6%80%EA%B0%80%EA%B0%80%EC%B9%98%EC%84%B8%EB%B2%95" 시행령제114조"="" target="_blank" jquery183030083606087371434=""2801" style="color: rgb(51, 51, 51);">대통령령으로 정하는 바</a>에 따라 <a class="nts_jl" title="새창" href="https://txsi.hometax.go.kr/docs/common/customer/popup_law_jomun.jsp?thetext=%EB%B6%80%EA%B0%80%EA%B0%80%EC%B9%98%EC%84%B8%EB%B2%95%EC%A0%9C54%EC%A1%B0%22" target="_blank" jquery183030083606087371434=""2802" style="color: rgb(51, 51, 51);">제54조</a>제1항에 따른 매입처별 세금계산서합계표를 제1항에 따른 해당 신고를 할 때 함께 제출하여야 한다. 부가가치세법 시행규칙 제74조 【간이과세자의 부가가치세 신고】 ① <a class="nts_jl" title="새창" href="https://txsi.hometax.go.kr/docs/common/customer/popup_law_jomun.jsp?thetext=%EB%B6%80%EA%B0%80%EA%B0%80%EC%B9%98%EC%84%B8%EB%B2%95" 시행령제114조"="" target="_blank" jquery18305858544596161244=""2114" style="color: rgb(51, 51, 51);">영 제114조제</a>3항에 따른 간이과세자 부가가치세 신고서는 별지 제44호서식과 같다. 다만, 1개 업종의 사업만을 경영하거나 영세율, <a class="nts_jl" title="새창" href="https://txsi.hometax.go.kr/docs/common/customer/popup_law_jomun.jsp?thetext=%EB%B6%80%EA%B0%80%EA%B0%80%EC%B9%98%EC%84%B8%EB%B2%95" 시행령제112조"="" target="_blank" jquery18305858544596161244=""2115" style="color: rgb(51, 51, 51);">영 제112조제</a>3항에 따른 재고납부세액, 가산세 또는 신용카드매출전표에 의한 매입세액에 대하여 신고사항이 없는 사업자는 국세청장이 정하는 바에 따라 별지 제45호서식 또는 별지 제46호서식을 이용하여 신고할 수 있다. ② 간이과세자가 <a class="nts_jl" title="새창" href="https://txsi.hometax.go.kr/docs/common/customer/popup_law_jomun.jsp?thetext=%EB%B6%80%EA%B0%80%EA%B0%80%EC%B9%98%EC%84%B8%EB%B2%95" 시행령제114조"="" target="_blank" jquery18305858544596161244=""2118" style="color: rgb(51, 51, 51);">영 제114조제</a>3항에 따라 간이과세자 부가가치세 신고서를 관할 세무서장에게 제출하는 경우에는 다음 각 호의 구분에 따른 서류를 함께 제출하여야 한다. 다만, 제1항 단서에 따라 신고하는 경우에는 그러하지 아니하다. 1. <a class="nts_jl" title="새창" href="https://txsi.hometax.go.kr/docs/common/customer/popup_law_jomun.jsp?thetext=%EB%B6%80%EA%B0%80%EA%B0%80%EC%B9%98%EC%84%B8%EB%B2%95%EC%A0%9C74%EC%A1%B0%22" target="_blank" jquery18305858544596161244=""2121" style="color: rgb(51, 51, 51);">법 제46조제</a>1항에 따라 전자적 결제 수단에 의하여 대금을 지급받는 경우: 별지 제24호서식의 전자화폐결제명세서 2. <a class="nts_jl" title="새창" href="https://txsi.hometax.go.kr/docs/common/customer/popup_law_jomun.jsp?thetext=%EB%B6%80%EA%B0%80%EA%B0%80%EC%B9%98%EC%84%B8%EB%B2%95%EC%A0%9C74%EC%A1%B0%22" target="_blank" jquery18305858544596161244=""2124" style="color: rgb(51, 51, 51);">법 제46조제</a>3항에 따라 매입세액을 공제받는 경우: 별지 제16호서식의 신용카드매출전표등 수령명세서 3. 부동산임대업자인 경우: 별지 제25호서식의 부동산임대공급가액명세서 4. 부동산을 취득하는 경우: 별지 제27호서식의 건물 등 감가상각자산 취득명세서 5. <a class="nts_jl" title="새창" href="https://txsi.hometax.go.kr/docs/common/customer/popup_law_jomun.jsp?thetext=%EB%B6%80%EA%B0%80%EA%B0%80%EC%B9%98%EC%84%B8%EB%B2%95%EC%A0%9C10%EC%A1%B0%22" target="_blank" jquery18305858544596161244=""2131" style="color: rgb(51, 51, 51);">법 제10조제8항</a>제2호에 따라 사업을 양도하는 경우: 별지 제31호서식의 사업양도신고서 6. 음식·숙박업자 및 그 밖의 서비스업자인 경우: 별지 제33호서식의 사업장현황명세서</div></div></div> <hr style="display:block; border: black 0 none; border-top: black 1px solid; border-bottom: black 3px solid; height: 7px"> 소득세법 제162조의 3 [ 현금영수증가맹점 가입·발급의무 등(2006.12.30 신설) ]소득세법시행령 제210조의3 [ 현금영수증가맹점의 가입 등(2007.02.28 신설) ]소득세법시행규칙 제95조의4 [ 현금영수증가맹점 가입대상자의 범위(2007.04.17 신설) ] 소득세법 제162조의 3 [ 현금영수증가맹점 가입·발급의무 등(2006.12.30 신설) ]① 주로 사업자가 아닌 소비자에게 재화 또는 용역을 공급하는 사업자로서 업종ㆍ규모 등을 고려하여 대통령령으로 정하는 요건에 해당하는 사업자는 그 요건에 해당하는 날이 속하는 달의 말일부터 3개월 이내에 신용카드단말기 등에 현금영수증 발급장치를 설치함으로써 현금영수증가맹점으로 가입하여야 한다.(2014.12.23 개정)  ② 제1항에 따라 현금영수증가맹점으로 가입한 사업자는 국세청장이 정하는 바에 따라 현금영수증가맹점을 나타내는 표지를 게시하여야 한다.(2009.12.31 개정) ③ 현금영수증가맹점으로 가입한 사업자는 사업과 관련하여 재화 또는 용역을 공급하고 그 상대방이 대금을 현금으로 지급한 후 현금영수증의 발급을 요청하는 경우에는 그 발급을 거부하거나 사실과 다르게 발급해서는 아니 된다.(2009.12.31 개정) ④ 제1항에 따라 현금영수증가맹점으로 가입하여야 하는 사업자 중 대통령령[소득세법시행령 제210조의 3 [ 현금영수증가맹점의 가입 등(2007.02.28 신설) ]]으로 정하는 업종을 영위하는 사업자는 건당 거래금액(부가가치세액을 포함한다)이 10만원 이상인 재화 또는 용역을 공급하고 그 대금을 현금으로 받은 경우에는 제3항에도 불구하고 상대방이 현금영수증 발급을 요청하지 아니하더라도 대통령령으로 정하는 바(010-000-1234)에 따라 현금영수증을 발급하여야 한다. 다만, 제168조, 「법인세법」 제111조 또는 「부가가치세법」 제8조에 따라 사업자등록을 한 자에게 재화 또는 용역을 공급하고 제163조, 「법인세법」 제121조 또는 「부가가치세법」 제32조에 따라 계산서 또는 세금계산서를 교부한 경우에는 현금영수증을 발급하지 아니할 수 있다.(2014.01.01 개정)  ⑤ 제3항에 따라 현금영수증가맹점으로 가입한 사업자 또는 제4항에 따라 현금영수증을 발급하여야 하는 사업자가 현금영수증을 발급하지 아니하거나 사실과 다른 현금영수증을 발급한 때에는 그 상대방은 그 현금거래 내용을 국세청장ㆍ지방국세청장 또는 세무서장에게 신고할 수 있다.(2017.12.19 개정) ⑥ 제5항에 따라 신고를 받은 국세청장ㆍ지방국세청장 또는 세무서장은 해당 사업자의 납세지 관할 세무서장에게 이를 통보하여야 한다. 이 경우 납세지 관할 세무서장은 해당 과세기간의 신고금액을 해당 사업자에게 통보하여야 한다.(2009.12.31 개정) ⑦ 현금영수증가맹점으로 가입한 사업자는 그로부터 재화 또는 용역을 공급받은 상대방이 현금영수증의 발급을 요청하지 아니하는 경우에도 대통령령으로 정하는 바에 따라 현금영수증을 발급할 수 있다.(2012.01.01 신설) ⑧ 국세청장은 현금영수증가맹점으로 가입한 사업자에게 현금영수증 발급 요령, 현금영수증가맹점 표지 게시방법 등 현금영수증가맹점으로 가입한 사업자가 준수하여야 할 사항과 관련하여 필요한 명령을 할 수 있다.(2012.01.01 개정) ⑨ 현금영수증가맹점 가입 및 탈퇴, 발급대상 금액, 현금영수증의 미발급 및 사실과 다른 발급의 신고ㆍ통보방법, 그 밖에 필요한 사항은 대통령령으로 정한다.(2012.01.01 항번개정)   소득세법시행령 제210조의3 [ 현금영수증가맹점의 가입 등(2007.02.28 신설) ]① 법 제162조의3 제1항에서 “대통령령으로 정하는 요건에 해당하는 사업자”란 소비자상대업종을 경영하는 다음 각 호의 어느 하나에 해당(OR)하는 사업자를 말한다. 다만, 현금영수증가맹점으로 가입하기 곤란한 경우로서 기획재정부령으로 정하는 사업자는 제외한다.(2010.02.18 개정)   1. 직전 과세기간의 수입금액(결정 또는 경정에 의하여 증가된 수입금액을 포함한다. 이하 이 조에서 같다)의      합계액이 2천400만원 이상인 사업자(2007.02.28 신설)   2. 제147조의3에 따른 사업자(2007.02.28 신설) <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:532.94pt;height:12.82pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="middle">소득세법시행령 제147조의 3 [ 사업장현황신고불성실가산세 (2007.02.28 제목개정) ]</td></tr><tr><td style="width:532.94pt;height:28.82pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="middle">법 제81조 제6항에서 “대통령령으로 정하는 사업자”란 「의료법」에 따른 의료업, 「수의사법」에 따른 수의업 및 「약사법」에 따라 약국을 개설하여 약사(藥事)에 관한 업(業)을 행하는 사업자를 말한다.(2010.02.18 개정)</td></tr></tbody></table>   3. 「부가가치세법 시행령」 제109조 제2항 제7호에 따른 사업자(2013.06.28 개정)<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:532.94pt;height:12.82pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="middle">부가가치세법시행령 제109조 [ 간이과세의 적용 범위 ]</td></tr><tr><td style="width:532.94pt;height:108.82pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="middle"> ② 간이과세자로 보지 아니하는 사업자에 관한 법 제61조 제1항 제2호에서 "대통령령으로 정하는 사업자" 란 다음 각 호의 어느 하나에 해당하는 사업을 경영하는 자를 말한다.(2013.06.28. 개정) 7. 변호사업, 심판변론인업, 변리사업, 법무사업, 공인회계사업, 세무사업, 경영지도사업, 기술지도사업, 감정평가사업, 손해사정인업, 통관업, 기술사업, 건축사업, 도선사업, 측량사업, 공인노무사업, 의사업, 한의사업, 약사업, 한약사업, 수의사업과 그 밖에 이와 유사한 사업서비스업으로서 기획재정부령으로 정하는 것(2013.06.28 개정)</td></tr></tbody></table> 4. 별표 3의3에 따른 업종을 영위하는 사업자(2013.06.11 신설) <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 colspan="2" style="width:534.88pt;height:35.64pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:none;border-left:none;border-bottom:solid #000000 1.70pt;border-right:none;" valign="middle"><p class="0" style="line-height:180%;text-align:center;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;">현금영수증 의무발행업종(제210조의3제1항제4호 및 같은 조 제9항 관련)</td></tr><tr><td style="width:138.99pt;height:18.66pt;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;" valign="middle">구분</td><td style="width:395.89pt;height:18.66pt;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;" valign="middle">업종</td></tr><tr><td style="width:138.99pt;height:1.00pt;padding:0.00pt 1.41pt 0.00pt 1.41pt;border-top:solid #000000 0.56pt;border-left:solid #000000 1.70pt;border-bottom:none;border-right:solid #000000 1.13pt;" valign="middle"> </td><td style="width:395.89pt;height:1.00pt;padding:0.00pt 1.41pt 0.00pt 1.41pt;border-top:solid #000000 0.56pt;border-left:solid #000000 1.13pt;border-bottom:none;border-right:solid #000000 1.70pt;" valign="middle"> </td></tr><tr><td style="width:138.99pt;height:122.66pt;padding:1.41pt 5.67pt 1.41pt 5.67pt;border-top:none;border-left:solid #000000 1.70pt;border-bottom:none;border-right:solid #000000 1.13pt;" valign="middle">1. 사업서비스업</td><td style="width:395.89pt;height:122.66pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:none;border-left:solid #000000 1.13pt;border-bottom:none;border-right:solid #000000 1.70pt;" valign="middle">가. 변호사업 나. 공인회계사업 다. 세무사업라. 변리사업 마. 건축사업 바. 법무사업사. 심판변론인업 아. 경영지도사업 자. 기술지도사업차. 감정평가사업 카. 손해사정인업 타. 통관업파. 기술사업 하. 삭제(2014.02.21.) 거. 측량사업너. 공인노무사업</td></tr><tr><td style="width:138.99pt;height:1.00pt;padding:0.00pt 1.41pt 0.00pt 1.41pt;border-top:none;border-left:solid #000000 1.70pt;border-bottom:solid #000000 0.56pt;border-right:solid #000000 1.13pt;" valign="middle"> </td><td style="width:395.89pt;height:1.00pt;padding:0.00pt 1.41pt 0.00pt 1.41pt;border-top:none;border-left:solid #000000 1.13pt;border-bottom:solid #000000 0.56pt;border-right:solid #000000 1.70pt;" valign="middle"> </td></tr><tr><td style="width:138.99pt;height:1.00pt;padding:0.00pt 1.41pt 0.00pt 1.41pt;border-top:solid #000000 0.56pt;border-left:solid #000000 1.70pt;border-bottom:none;border-right:solid #000000 1.13pt;" valign="middle"> </td><td style="width:395.89pt;height:1.00pt;padding:0.00pt 1.41pt 0.00pt 1.41pt;border-top:solid #000000 0.56pt;border-left:solid #000000 1.13pt;border-bottom:none;border-right:solid #000000 1.70pt;" valign="middle"> </td></tr><tr><td style="width:138.99pt;height:196.21pt;padding:1.41pt 5.67pt 1.41pt 5.67pt;border-top:none;border-left:solid #000000 1.70pt;border-bottom:none;border-right:solid #000000 1.13pt;" valign="middle">2. 보건업</td><td style="width:395.89pt;height:196.21pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:none;border-left:solid #000000 1.13pt;border-bottom:none;border-right:solid #000000 1.70pt;" valign="middle">가. 종합병원 나. 일반병원 다. 치과병원 라. 한방병원 마. 요양병원(2018.02.13 신설)<p class="0" style="margin-left:39.8pt;margin-right:5.0pt;text-indent:-17.4pt;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:13.0pt;">바. 일반의원(일반과, 내과, 소아청소년과, 일반외과, 정형외과, 신경과, 정신건강의학과, 피부과, 비뇨의학과, 안과, 이비인후과, 산부인과, 방사선과 및 성형외과)(2018.02.13 개정)<p class="0" style="margin-left:39.8pt;margin-right:5.0pt;text-indent:-17.4pt;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:13.0pt;">사. 기타의원(마취통증의학과, 결핵과, 가정의학과, 재활의학과 등 달리 분류되지 아니한 병과)(2018.02.13 개정)<p class="0" style="margin-left:26.6pt;margin-right:5.0pt;text-indent:-10.8pt;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:13.0pt;">아. 치과의원(2018.02.13. 개정) 자. 한의원(2018.02.13 개정)<p class="0" style="margin-left:26.6pt;margin-right:5.0pt;text-indent:-10.8pt;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:13.0pt;">차. 수의업(2018.02.13 개정)</td></tr><tr><td style="width:138.99pt;height:1.00pt;padding:0.00pt 1.41pt 0.00pt 1.41pt;border-top:none;border-left:solid #000000 1.70pt;border-bottom:solid #000000 0.56pt;border-right:solid #000000 1.13pt;" valign="middle"> </td><td style="width:395.89pt;height:1.00pt;padding:0.00pt 1.41pt 0.00pt 1.41pt;border-top:none;border-left:solid #000000 1.13pt;border-bottom:solid #000000 0.56pt;border-right:solid #000000 1.70pt;" valign="middle"> </td></tr><tr><td style="width:138.99pt;height:1.00pt;padding:0.00pt 1.41pt 0.00pt 1.41pt;border-top:solid #000000 0.56pt;border-left:solid #000000 1.70pt;border-bottom:none;border-right:solid #000000 1.13pt;" valign="middle"> </td><td style="width:395.89pt;height:1.00pt;padding:0.00pt 1.41pt 0.00pt 1.41pt;border-top:solid #000000 0.56pt;border-left:solid #000000 1.13pt;border-bottom:none;border-right:solid #000000 1.70pt;" valign="middle"> </td></tr><tr><td style="width:138.99pt;height:110.98pt;padding:1.41pt 5.67pt 1.41pt 5.67pt;border-top:none;border-left:solid #000000 1.70pt;border-bottom:none;border-right:solid #000000 1.13pt;" valign="middle">3. 숙박 및 음식점업</td><td style="width:395.89pt;height:110.98pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:none;border-left:solid #000000 1.13pt;border-bottom:none;border-right:solid #000000 1.70pt;" valign="middle"><p class="0" style="margin-left:39.8pt;margin-right:5.0pt;text-indent:-17.4pt;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:13.0pt;">가. 일반유흥 주점업(「식품위생법 시행령」 제21조제8호다목에 따른 단란주점영업을 포함한다)나. 무도유흥 주점업다. 일반 및 생활 숙박시설운영업(2018.02.13 개정)<p class="1" style="margin-left: 20pt; text-indent: -20pt; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="font-family: HY신명조; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <span style="font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">라<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">. <span style="font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">출장 음식 서비스업<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(2017.02.03 <span style="font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">신설<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">)</td></tr><tr><td style="width:138.99pt;height:1.00pt;padding:0.00pt 1.41pt 0.00pt 1.41pt;border-top:none;border-left:solid #000000 1.70pt;border-bottom:solid #000000 0.56pt;border-right:solid #000000 1.13pt;" valign="middle"> </td><td style="width:395.89pt;height:1.00pt;padding:0.00pt 1.41pt 0.00pt 1.41pt;border-top:none;border-left:solid #000000 1.13pt;border-bottom:solid #000000 0.56pt;border-right:solid #000000 1.70pt;" valign="middle"> </td></tr><tr><td style="width:138.99pt;height:1.00pt;padding:0.00pt 1.41pt 0.00pt 1.41pt;border-top:solid #000000 0.56pt;border-left:solid #000000 1.70pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 1.13pt;" valign="middle"> </td><td style="width:395.89pt;height:1.00pt;padding:0.00pt 1.41pt 0.00pt 1.41pt;border-top:solid #000000 0.56pt;border-left:solid #000000 1.13pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 1.70pt;" valign="middle"> </td></tr><tr><td style="width:138.99pt;height:329.54pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #000000 0.28pt;border-left:solid #000000 1.98pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="middle"><p class="0" style="margin-left: 7pt; text-indent: -7pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">4. <span style="font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">교육 서비스업</td><td style="width:395.89pt;height:329.54pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 1.98pt;" valign="middle"><p class="2" style="line-height: 230%; margin-left: 26.6pt; margin-right: 5pt; text-indent: -10.8pt; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">가. 일반 교습 학원<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(2018.02.13 <span style="font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">개정<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">)<p class="2" style="line-height: 230%; margin-left: 26.6pt; margin-right: 5pt; text-indent: -10.8pt; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">나. 예술 학원<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(2018.02.13 <span style="font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">개정<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">)<p class="3" style="line-height: 230%; margin-left: 26.6pt; margin-right: 5pt; text-indent: -10.8pt; text-align: justify; letter-spacing: -1pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">다. 외국어학원 및 기타 교습학원<span style="font-family: HY신명조; letter-spacing: -1pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(2018.02.13 <span style="letter-spacing: -1pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">개정<span style="font-family: HY신명조; letter-spacing: -1pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">)<p class="2" style="line-height: 230%; margin-left: 26.6pt; margin-right: 5pt; text-indent: -10.8pt; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">라. 운전학원<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(2018.02.13 <span style="font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">개정<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">)<p class="2" style="line-height: 230%; margin-left: 26.6pt; margin-right: 5pt; text-indent: -10.8pt; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">마. 태권도 및 무술 교육기관<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(2018.02.13 <span style="font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">개정<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">)<p class="2" style="line-height: 230%; margin-left: 26.6pt; margin-right: 5pt; text-indent: -10.8pt; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">바. 기타 스포츠 교육기관<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(2018.02.13 <span style="font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">개정<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">)<p class="4" style="margin-left: 26.6pt; margin-right: 5pt; text-indent: -10.8pt; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">사. 기타 교육지원 서비스업<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(2018.02.13 <span style="font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">개정<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">)<p class="4" style="margin-left: 33pt; margin-right: 5pt; text-indent: -14pt; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">아. 청소년 수련시설 운영업(교육목적용으로 한정한다)<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(2018.02.13 <span style="font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">개정<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">)<p class="0" style="margin-left:22.8pt;text-indent:-8.8pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:-1.0pt;mso-text-raise:0pt;font-size:13.0pt;">자. 기타 기술 및 직업훈련학원(2019.02.12 신설)<p class="0" style="margin-left:22.8pt;text-indent:-8.8pt;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:13.0pt;">차. 컴퓨터 학원(2019.02.12 신설)<p class="0" style="margin-left:22.8pt;text-indent:-8.8pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:-1.0pt;mso-text-raise:0pt;font-size:13.0pt;">카. 그 외 기타 분류 안 된 교육기관(2019.02.12 신설)</td></tr><tr><td style="width:138.99pt;height:1.00pt;padding:0.00pt 1.41pt 0.00pt 1.41pt;border-top:solid #000000 0.28pt;border-left:solid #000000 1.70pt;border-bottom:solid #000000 0.56pt;border-right:solid #000000 1.13pt;" valign="middle"> </td><td style="width:395.89pt;height:1.00pt;padding:0.00pt 1.41pt 0.00pt 1.41pt;border-top:solid #000000 0.28pt;border-left:solid #000000 1.13pt;border-bottom:solid #000000 0.56pt;border-right:solid #000000 1.70pt;" valign="middle"> </td></tr><tr><td style="width: 138.99pt; height: 21px; padding: 0pt 1.41pt; border-top: 0.56pt solid rgb(0, 0, 0); border-left: 1.7pt solid rgb(0, 0, 0); border-bottom: none; border-right: 1.13pt solid rgb(0, 0, 0);" valign="middle"> </td><td style="width: 395.89pt; height: 21px; padding: 0pt 1.41pt; border-top: 0.56pt solid rgb(0, 0, 0); border-left: 1.13pt solid rgb(0, 0, 0); border-bottom: none; border-right: 1.7pt solid rgb(0, 0, 0);" valign="middle"> </td></tr><tr><td style="width:138.99pt;height:1242.65pt;padding:1.41pt 5.67pt 1.41pt 5.67pt;border-top:none;border-left:solid #000000 1.70pt;border-bottom:none;border-right:solid #000000 1.13pt;" valign="middle"><p class="2" style="line-height: 230%; margin-left: 7pt; text-indent: -7pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">5. <span style="font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">그 밖의 업종</td><td style="width:395.89pt;height:1242.65pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:none;border-left:solid #000000 1.13pt;border-bottom:none;border-right:solid #000000 1.70pt;" valign="middle"><p class="2" style="line-height: 230%; margin-left: 26.6pt; margin-right: 5pt; text-indent: -10.8pt; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">가. 골프장 운영업<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(2018.02.13 <span style="font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">개정<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">)<p class="2" style="line-height: 230%; margin-left: 26.6pt; margin-right: 5pt; text-indent: -10.8pt; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">나. 골프 연습장 운영업<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(2018.02.13 <span style="font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">개정<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">)<p class="2" style="line-height: 230%; margin-left: 39.8pt; margin-right: 5pt; text-indent: -17.4pt; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">다. 장례식장 및 장의관련 서비스업<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(2018.02.13 <span style="font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">개정<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">)<p class="2" style="line-height: 230%; margin-left: 26.6pt; margin-right: 5pt; text-indent: -10.8pt; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">라. 예식장업<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(2018.02.13 <span style="font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">개정<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">)<p class="2" style="line-height: 230%; margin-left: 26.6pt; margin-right: 5pt; text-indent: -10.8pt; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">마. 부동산 중개 및 대리업<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(2018.02.13 <span style="font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">개정<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">)<p class="2" style="line-height: 230%; margin-left: 26.6pt; margin-right: 5pt; text-indent: -10.8pt; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">바. 부동산 투자 자문업<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(2018.02.13 <span style="font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">개정<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">)<p class="2" style="line-height: 230%; margin-left: 26.6pt; margin-right: 5pt; text-indent: -10.8pt; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">사. 산후 조리원<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(2018.02.13 <span style="font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">개정<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">)<p class="2" style="line-height: 230%; margin-left: 26.6pt; margin-right: 5pt; text-indent: -10.8pt; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">아. 시계 및 귀금속 소매업<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(2018.02.13 <span style="font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">개정<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">)<p class="2" style="line-height:230%;margin-left:26.6pt;margin-right:5.0pt;text-indent:-10.8pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;letter-spacing:-0.1pt;font-size:13.0pt;">자. 피부 미용업<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(2018.02.13 <span style="font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">개정<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">) <p class="2" style="line-height: 230%; margin-left: 26.6pt; margin-right: 5pt; text-indent: -10.8pt; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">차. 손ㆍ발톱 관리 미용업 등 기타 미용업<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(2018.02.13 <span style="font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">개정<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">)<p class="2" style="line-height: 230%; margin-left: 32.1pt; margin-right: 5pt; text-indent: -13.6pt; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">카. 비만 관리 센터 등 기타 신체 관리 서비스업<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(2018.02.13 <span style="font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">개정<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">)<p class="2" style="line-height: 230%; margin-left: 32.1pt; margin-right: 5pt; text-indent: -13.6pt; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">타. 마사지업(발 마사지업 및 스포츠 마사지업으로 한정한다)<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(2018.02.13 <span style="font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">개정<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">)<p class="2" style="line-height: 230%; margin-left: 31.9pt; margin-right: 5pt; text-indent: -13.5pt; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">파. 실내건축 및 건축마무리 공사업(도배업만 영위하는 경우는 제외한다)<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(2018.02.13 <span style="font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">개정<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">)<p class="2" style="line-height: 230%; margin-left: 31.9pt; margin-right: 5pt; text-indent: -13.5pt; letter-spacing: -1pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">하. 인물 사진 및 행사용 영상 촬영업<span style="font-family: HY신명조; letter-spacing: -1pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(2018.02.13 <span style="letter-spacing: -1pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">개정<span style="font-family: HY신명조; letter-spacing: -1pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">)<p class="2" style="line-height: 230%; margin-left: 26.6pt; margin-right: 5pt; text-indent: -10.8pt; letter-spacing: -1pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">거. 결혼 상담 및 준비 서비스업<span style="font-family: HY신명조; letter-spacing: -1pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(2018.02.13 <span style="letter-spacing: -1pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">개정<span style="font-family: HY신명조; letter-spacing: -1pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">)<p class="2" style="line-height: 230%; margin-left: 31.9pt; margin-right: 5pt; text-indent: -13.5pt; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">너. 의류 임대업<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(2018.02.13 <span style="font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">개정<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">)<p class="2" style="line-height: 230%; margin-left: 33pt; margin-right: 5pt; text-indent: -14pt; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">더. 「화물자동차 운수사업법 시행령」 제9조제1호에 따른 이사화물운송주선사업(포장이사운송업으로 한정한다)<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(2018.02.13 <span style="font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">개정<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">)<p class="4" style="margin-left: 31.9pt; margin-right: 5pt; text-indent: -13.5pt; letter-spacing: -1pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">러.<span style="font-family: HY신명조; letter-spacing: -1pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <span style="letter-spacing: -1pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">자동차 부품 및 내장품 판매업<span style="font-family: HY신명조; letter-spacing: -1pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(2018.02.13 <span style="letter-spacing: -1pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">개정<span style="font-family: HY신명조; letter-spacing: -1pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">)<p class="4" style="margin-left: 31.9pt; margin-right: 5pt; text-indent: -13.5pt; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">머.<span style="font-family: HY신명조; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <span style="font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">자동차 종합 수리업<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(2018.02.13 <span style="font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">개정<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">)<p class="4" style="margin-left: 31.9pt; margin-right: 5pt; text-indent: -13.5pt; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">버.<span style="font-family: HY신명조; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <span style="font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">자동차 전문 수리업<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(2018.02.13 <span style="font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">개정<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">)<p class="4" style="margin-left: 31.9pt; margin-right: 5pt; text-indent: -13.5pt; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">서.<span style="font-family: HY신명조; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <span style="font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">전세버스 운송업<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(2018.02.13 <span style="font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">개정<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">)<p class="4" style="margin-left: 31.9pt; margin-right: 5pt; text-indent: -13.5pt; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">어.<span style="font-family: HY신명조; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <span style="font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">가구 소매업<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(2018.02.13 <span style="font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">개정<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">)<p class="4" style="margin-left: 31.9pt; margin-right: 5pt; text-indent: -13.5pt; letter-spacing: -1pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">저.<span style="font-family: HY신명조; letter-spacing: -1pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <span style="letter-spacing: -1pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">전기용품 및 조명장치 소매업<span style="font-family: HY신명조; letter-spacing: -1pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(2018.02.13 <span style="letter-spacing: -1pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">개정<span style="font-family: HY신명조; letter-spacing: -1pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">)<p class="4" style="margin-left: 31.9pt; margin-right: 5pt; text-indent: -13.5pt; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">처.<span style="font-family: HY신명조; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <span style="font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">의료용 기구 소매업<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(2018.02.13 <span style="font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">개정<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">)<p class="4" style="margin-left: 26.6pt; margin-right: 5pt; text-indent: -10.8pt; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">커. 페인트, 창호 및 기타 건설자재 소매업<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(2018.02.13 <span style="font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">개정<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">)<p class="4" style="margin-left: 31.8pt; margin-right: 5pt; text-indent: -13.4pt; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">터. 주방용품 및 가정용 유리, 요업 제품 소매업[거울 및 액자(내용물 없는 것) 소매업, 주방용 유리제품 소매업, 관상용 어항 소매업으로 한정한다]<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(2018.02.13 <span style="font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">개정<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">)<p class="4" style="margin-left: 26.6pt; margin-right: 5pt; text-indent: -10.8pt; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">퍼. 안경 및 렌즈 소매업<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(2018.02.13 <span style="font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">개정<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">)<p class="4" style="margin-left: 31.9pt; margin-right: 5pt; text-indent: -13.5pt; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">허.<span style="font-family: HY신명조; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <span style="font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">운동 및 경기용품 소매업<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(2018.02.13 <span style="font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">개정<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">)<p class="4" style="margin-left: 31.9pt; margin-right: 5pt; text-indent: -13.5pt; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">고.<span style="font-family: HY신명조; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <span style="font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">예술품 및 골동품 소매업<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(2018.02.13 <span style="font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">개정<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">)<p class="4" style="margin-left: 31.9pt; margin-right: 5pt; text-indent: -13.5pt; letter-spacing: -1pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">노.<span style="font-family: HY신명조; letter-spacing: -1pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <span style="letter-spacing: -1pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">중고자동차 소매업 및 중개업<span style="font-family: HY신명조; letter-spacing: -1pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(2018.02.13 <span style="letter-spacing: -1pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">개정<span style="font-family: HY신명조; letter-spacing: -1pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">)<p class="4" style="margin-left: 31.9pt; margin-right: 5pt; text-indent: -13.5pt; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">도. 악기 소매업<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(2018.02.13 <span style="font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">개정<span style="font-family: HY신명조; letter-spacing: 0pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">)<p class="4" style="margin-left: 31.9pt; margin-right: 5pt; text-indent: -13.5pt; letter-spacing: -1pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">로. 자전거 및 기타 운송장비 소매업<span style="font-family: HY신명조; letter-spacing: -1pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(2018.02.13 <span style="letter-spacing: -1pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">개정<span style="font-family: HY신명조; letter-spacing: -1pt; font-size: 13pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">)<p class="0" style="margin-left:22.8pt;text-indent:-8.8pt;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:13.0pt;">모. 체력단련시설 운영업(2019.02.12 신설)<p class="0" style="margin-left:22.8pt;text-indent:-8.8pt;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:13.0pt;">보. 화장터 운영, 묘지 분양 및 관리업(묘지 분양 및 관리업에 한정한다)(2019.02.12 신설)<p class="0" style="margin-left:22.8pt;text-indent:-8.8pt;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:13.0pt;">소. 특수여객자동차 운송업(2019.02.12 신설)<p class="0" style="margin-left:22.8pt;text-indent:-8.8pt;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:13.0pt;">오. 가전제품 소매업(2019.02.12 신설)<p class="0" style="margin-left:22.8pt;text-indent:-8.8pt;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:13.0pt;">조. 의약품 및 의료용품 소매업(2019.02.12 신설)</td></tr><tr><td style="width:138.99pt;height:1.00pt;padding:0.00pt 1.41pt 0.00pt 1.41pt;border-top:none;border-left:solid #000000 1.70pt;border-bottom:solid #000000 0.56pt;border-right:solid #000000 1.13pt;" valign="middle"> </td><td style="width:395.89pt;height:1.00pt;padding:0.00pt 1.41pt 0.00pt 1.41pt;border-top:none;border-left:solid #000000 1.13pt;border-bottom:solid #000000 0.56pt;border-right:solid #000000 1.70pt;" valign="middle"> </td></tr><tr><td colspan="2" style="width:534.88pt;height:49.06pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:solid #000000 1.70pt;border-left:none;border-bottom:none;border-right:none;" valign="middle"><p class="0" style="line-height:180%;margin-left:37.4pt;text-indent:-37.4pt;margin-top:7.0pt;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:13.0pt;">비고: 업종의 구분은 한국표준산업분류를 기준으로 한다. 다만, 위 표에서 특별히 규정하는 업종의 경우에는 그러하지 아니하다.</td></tr></tbody></table>[별표 3의3]<span style="font-family: HY신명조; letter-spacing: -0.3pt; font-size: 14pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(2019.02.12 <span style="letter-spacing: -0.3pt; font-size: 14pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">개정<span style="font-family: HY신명조; letter-spacing: -0.3pt; font-size: 14pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">)<span style="font-family: HY신명조; letter-spacing: -0.3pt; font-size: 14pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <span style="font-family: HY신명조; letter-spacing: -0.3pt; font-size: 14pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <span style="font-family: HY신명조; letter-spacing: -0.3pt; font-size: 14pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> <span style="font-family: HY신명조; letter-spacing: -0.3pt; font-size: 14pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"> ② 제1항 제1호를 적용하는 경우 소비자상대업종과 다른 업종을 겸영하는 사업자의 수입금액은 소비자상대업종의 수입금액만으로 하며, 소비자상대업종을 영위하는 사업장이 2 이상인 사업자의 수입금액은 사업장별 수입금액을 합산하여 산정한다.(2007.02.28 신설)  ③ 제1항 제1호를 적용하는 경우 직전 과세기간에 신규로 사업을 개시한 사업자의 수입금액은 직전 과세기간의 수입금액을 해당 사업월수(1월 미만의 단수가 있는 때에는 이를 1월로 한다)로 나눈 금액에 12를 곱하여 산정한다.(2007.02.28 신설)  ④ 제1항제1호에 해당하게 되는 사업자는 해당 연도의 3월 31일까지 현금영수증가맹점으로 가입하여야 한다.(2007.02.28 신설)  ⑤ 제4항에 따라 현금영수증가맹점으로 가입된 사업자는 그 현금영수증가맹점의 수입금액의 합계액이 2천400만원에 미달하게 되는 과세기간이 있는 경우에는 그 다음 연도 1월 1일부터 현금영수증가맹점에서 탈퇴할 수 있다. 이 경우 현금영수증가맹점을 나타내는 표지를 게시하여서는 아니 된다.(2007.02.28 신설)  ⑥ 현금영수증의 발급대상금액은 건당 1원 이상의 거래금액으로 한다.(2008.02.22 개정)  ⑦ 현금영수증가맹점으로부터 현금영수증 발급이 거부되거나 사실과 다른 현금영수증을 발급받은 자가 법 제162조의3 제5항에 따라 그 거래내용을 신고하려는 때에는 다음 각 호의 사항이 포함된 신고서에 관련 사실을 증명할 수 있는 서류 또는 자료를 첨부하여 현금영수증 발급이 거부되거나 사실과 다르게 발급받은 날부터 5년 이내에 국세청장ㆍ지방국세청장 또는 세무서장에게 제출하여야 한다.(2012.02.02 개정) 1. 신고자 성명(2012.02.02 개정) 2. 현금영수증가맹점 상호(2012.02.02 개정) 3. 현금영수증 발급이 거부되거나 사실과 다르게 발급받은 일자ㆍ거래내용 및 금액(2012.02.02 개정) ⑧ 납세지 관할 세무서장은 법 제162조의3 제6항에 따라 해당 과세기간의 신고금액을 다음 각 호의 구분에 따른 기한까지 해당 현금영수증가맹점에 통보하여야 한다.(2012.02.02 신설) 1. 해당 과세기간 중에 신고를 받은 경우: 그 과세기간 종료 후 2개월 이내(2012.02.02 신설) 2. 해당 과세기간이 지난 후에 신고를 받은 경우: 신고일 이후 2개월 이내(2012.02.02 신설) ⑨ 법 제162조의3 제4항에서 "대통령령으로 정하는 업종을 영위하는 사업자"란 별표 3의3에 따른 업종을 영위하는 사업자를 말한다.(2012.02.02 항번개정) ⑩ 법 제162조의3 제4항 본문 또는 같은 조 제7항에 따라 현금영수증을 발급하는 경우에는 재화 또는 용역을 공급하고 그 대금을 현금으로 받은 날부터 5일 이내에 무기명으로 발급할 수 있다.(2012.02.02 개정) ⑪ 현금영수증가맹점 가입대상자의 가입, 탈퇴, 발급거부 등에 관한 신고ㆍ통보 절차, 소비자가 현금영수증의 발급을 원하지 아니할 경우 무기명으로 발급하는 방법 등에 관하여 필요한 세부적인 사항은 납세관리상 필요한 범위에서 국세청장이 정한다.(2012.02.02 항번개정) 소득세법시행규칙 제95조의4 [ 현금영수증가맹점 가입대상자의 범위(2007.04.17 신설) ]① 영 제210조의3 제1항 단서에서 “기획재정부령으로 정하는 사업자”라 함은 다음 각 호의 자를 말한다.(2008.04.29 직제개정) 1. 택시운송 사업자(2007.04.17 신설) 2. 읍ㆍ면지역에 소재하는 소매업자 중 사업규모ㆍ시설ㆍ업황 등을 고려하여 국세청장이 지정하는 사업자(2008.04.29 개정) 3. 「법인세법」 제117조의2 제3항 단서에 따라 사실과 다르게 발급한 것으로 보지 아니하는 사업자를 통하여 현금영수증을 발급하는 사업자(2012.02.28 신설) ② 영 별표 3의2 소매업란에서 “기획재정부령으로 정하는 업종”이란 다음 각 호의 어느 하나에 해당하는 업종을 말한다.(2008.04.29 신설) 1. 노점상업ㆍ행상업(2008.04.29 신설) 2. 무인자동판매기를 이용하여 재화 또는 용역을 공급하는 자동판매기운영업(2008.04.29 신설) 3. 자동차소매업(중고자동차 소매업은 제외한다)(2017.03.10 개정) 4. 우표ㆍ수입인지소매업 및 복권소매업(2008.04.29 신설) ③ 영 별표 3의2 제조업란에서 “기획재정부령으로 정하는 업종”이라 함은 다음 각 호의 어느 하나에 해당하는 업종을 말한다.(2008.04.29 개정) 1. 과자점업, 도정업 및 제분업 (떡방앗간을 포함한다)(2007.04.17 신설) 2. 양복점업, 양장점업 및 양화점업(2007.04.17. 신설)