＊절세하기 위한 지출증빙 준비 요령＊

○절세하기 위한 지출증빙 준비 요령 □ 꼭 챙겨야 할 지출증빙. 사업자는 재화나 용역을 공급받는 경우에는 세법에서 정한 세금계산서, 계산서, 신용카드매출전표 또는 현금영수증 등을 수령하여야 하는데, 이것을 '정규지출증빙서류'라고 한다.   * 정규지출증빙서류 세금계산서, 계산서, 신용카드매출전표(직불카드포함), 현금영수증 정규지출증빙을 갖추지 않았을 경우 세무상 불이익 재화나 용역을 공급받고 공급대가가 1만원을 초과하는 경우 정규증빙을 수취하지 않는다면 미수취금액의 2%를 정규증빙 미 수취에 따른 가산세로 부담하게 된다. <TABLE style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 border=1> <TBODY> <TR> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 1.1pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 1.1pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=130 height=25> 증빙수취기준금액</TD> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 1.1pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=130 height=25> 2008년</TD> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 1.1pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=130 height=25> 2009년</TD> <TD style="BORDER-RIGHT: #000000 1.1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 1.1pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=130 height=25> 2010년</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 1.1pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=130 height=25> 일반비용</TD> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=130 height=25> 3만원</TD> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=130 height=25> 1만원</TD> <TD style="BORDER-RIGHT: #000000 1.1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=130 height=25> 1만원</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 1.1pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=130 height=25> 접대비</TD> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=130 height=25> 3만원</TD> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=130 height=25> 1만원</TD> <TD style="BORDER-RIGHT: #000000 1.1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=130 height=25> 1만원</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 1.1pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 1.1pt solid" vAlign=center width=130 height=25> 경조사비</TD> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 1.1pt solid" vAlign=center width=130 height=25> 10만원</TD> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 1.1pt solid" vAlign=center width=130 height=25> 20만원</TD> <TD style="BORDER-RIGHT: #000000 1.1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 1.1pt solid" vAlign=center width=130 height=25> 20만원</TD></TR></TBODY></TABLE> □ 법인의 사업자가 지출할 때 챙겨야 하는 증빙서류 법인의 업무상 지출액이 발행하는 경우 실제 지출내용을 입증하기 위한 증빙서류가 필요한데 지출내용에 따라 필요한 지출증빙서류는 다음과 같습니다. <TABLE style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 border=1> <TBODY> <TR> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 1.1pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 1.1pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 1.1pt solid" vAlign=center width=260 colSpan=2 height=25> 지출내용</TD> <TD style="BORDER-RIGHT: #000000 1.1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 1.1pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 1.1pt solid" vAlign=center width=368 height=25>  꼭 챙겨야 하는 지출증빙</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 1.1pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 1.1pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=119 height=49 rowSpan=2> 인건비 지급</TD> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 1.1pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=141 height=25> 임직원</TD> <TD style="BORDER-RIGHT: #000000 1.1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 1.1pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=368 height=25> 매월 갑근세 신고,납부</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=141 height=25> 일용직근로자(잡급)</TD> <TD style="BORDER-RIGHT: #000000 1.1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=368 height=25> 분기별 일용근로소득 지급조서 제출</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 1.1pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=119 height=49 rowSpan=2> 복리후생비지출</TD> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=141 height=25> 식대</TD> <TD style="BORDER-RIGHT: #000000 1.1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=368 height=25> 정규증빙서류[건당 1만원(vat포함)초과], 기타 영수증</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=141 height=25> 경조사비</TD> <TD style="BORDER-RIGHT: #000000 1.1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=368 height=25> 내부 지출결의서(청첩장 등 첨부) </TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 1.1pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=119 height=63 rowSpan=2> 접대비 지출</TD> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=141 height=38> 일반접대비</TD> <TD style="BORDER-RIGHT: #000000 1.1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=368 height=38> 건당 1만원(경조사비 20만원)초과분 적격증빙 ※법인,사업자 명의로 발급된 신용카드만 인정</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=141 height=25> 건당50만 원 이상</TD> <TD style="BORDER-RIGHT: #000000 1.1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=368 height=25> 적격증빙, 접대비 실명제 폐지</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 1.1pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=119 height=74 rowSpan=3> 여비, 교통비 지출</TD> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=141 height=25> 사내교통비</TD> <TD style="BORDER-RIGHT: #000000 1.1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=368 height=25> 내부 지출결의서</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=141 height=25> 국내출장비</TD> <TD style="BORDER-RIGHT: #000000 1.1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=368 height=25> 정규증빙서류( 건당 1만원(vat포함)초과), 기타 영수증</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=141 height=25> 해외출장비</TD> <TD style="BORDER-RIGHT: #000000 1.1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=368 height=25> 여행사 수수료에 대한 세금계산서, 기타 영수증</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 1.1pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=119 height=49 rowSpan=2> 임차료 지급</TD> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=141 height=25> 일반과세자</TD> <TD style="BORDER-RIGHT: #000000 1.1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=368 height=25> 세금계산서</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=141 height=25> 간이과세자</TD> <TD style="BORDER-RIGHT: #000000 1.1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=368 height=25> 송금명세서</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 1.1pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=119 height=49 rowSpan=2> 리스료 지급</TD> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=141 height=25> 금융리스</TD> <TD style="BORDER-RIGHT: #000000 1.1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=368 height=25> 영수증</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=141 height=25> 운용리스</TD> <TD style="BORDER-RIGHT: #000000 1.1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=368 height=25> 계산서</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 1.1pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=119 height=38> 지급수수료지급</TD> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=141 height=38> 인적용역</TD> <TD style="BORDER-RIGHT: #000000 1.1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=368 height=38> 세금계산서(전문직 중 과세사업자), 사업소득(또는 기타소득) 원천징수 및 다음달 10일까지 신고납부</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 1.1pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=119 height=25> 기부금 지출</TD> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=141 height=25>  </TD> <TD style="BORDER-RIGHT: #000000 1.1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=368 height=25>  </TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 1.1pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=119 height=25> 차량유지비지출</TD> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=141 height=25>  </TD> <TD style="BORDER-RIGHT: #000000 1.1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=368 height=25> 정규증빙서류(건당 1만원(vat포함) 초과)</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 1.1pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 1.1pt solid" vAlign=center width=119 height=49 rowSpan=2> 식품,원재료구입</TD> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=141 height=25> 과세재화</TD> <TD style="BORDER-RIGHT: #000000 1.1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=368 height=25> 세금계산서</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 1.1pt solid" vAlign=center width=141 height=25> 면세재화</TD> <TD style="BORDER-RIGHT: #000000 1.1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 1.1pt solid" vAlign=center width=368 height=25> 계산서</TD></TR></TBODY></TABLE> □ 정규지출증빙을 갖추지 않고 간이영수증을 첨부해도 되는 경우 전기료, 전화료, 택시요금, 송금수수료, 보험료, 기차요금 등은 정규지출증빙이 아닌 간이영수증을 첨부해도 정규증빙 미 수취에 따른 가산세를 부담하지 않습니다. 경비 등 송금명세서를 제출하면 되는 경우 간이과세자에게 지급한 부동산임대료, 부동산중개업자 수수료 등의 경우에는 정규증빙을 수취하지는 못했지만 금융기관을 통하여 송금한 계좌번호, 지급금액 등의 송금내역을 기재한 경비 등 송금명세서를 별도로 작성하여 법인세 신고 시 첨부하는 경우에는 정규증빙 미 수취에 따른 가산세를 부담하지 않습니다.