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<P class=HS1><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 16px; COLOR: #000000; LINE-HEIGHT: 26px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify">[5] 법인세과세표준 및 세액조정계산서(6점)</SPAN> </P>
<P style="FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify">․ 손익계산서상 당기순이익은 233,474,000원이다.</SPAN> </P>
<P style="FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify">․ 중소기업에 대한 특별세액 감면은 3,780,000원이다.</SPAN> </P>
<P style="FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><FONT color=#ff3300><SPAN style="FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify">․ </SPAN><SPAN style="FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><FONT color=#ff3300>당해 사업연도 중 일반과세자로부터 재화 ․ 용역의 매입에 대한 증빙을 분석한 결과 건당 5만원 초과</FONT></SPAN> </FONT></P>
<P style="FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><FONT color=#ff3300><SPAN style="FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify">․ <FONT color=#ff3300>매입액 중 간이영수증을 수취한 금액은 18,000,000원(접대비 해당금액은 제외한 금액임)이었다.</FONT></SPAN> </FONT></P>
<P style="FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify">․ 중간예납세액은 5,860,000원이며, 이자수입 원천납부세액은 1,334,000원이다.</SPAN> </P>
<P style="FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify">․ 이월결손금 및 이월세액공제는 없으며, 최저한세는 고려하지 않는다.</SPAN> </P>
<P style="FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify">․ 분납은 하지 않기로 한다.</SPAN> </P>
<P style="FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"> </P>
<P style="FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"> </P>
<P style="FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"> 답</P>
<P class=HS1><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify">[5] 법인세과세표준 및 세액조정계산서</SPAN> </P>
<P style="FONT-SIZE: 15px; MARGIN: 0px 0px 0px 7px; COLOR: #000000; TEXT-INDENT: -7px; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify">당기순이익 233,474,000 + 익금산입 76,926,000 - 손금산입 40,000,000 = 270,400,000원(차가감소득금액)</SPAN> </P>
<P style="FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"> 산출세액 100,000,000 × 13% + 170,400,000 × 25% = 55,600,000원</SPAN> </P>
<P style="FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"> 공제감면세액(ㄱ) 3,780,000원(-)</SPAN> </P>
<P style="FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"> <FONT color=#33cc00> 가산세 360,000원(+)</FONT></SPAN><FONT color=#33cc00> </FONT></P>
<P style="FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"> 기납부세액 7,194,000원(-)</SPAN> </P>
<P style="FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify">차감납부할 세액 44,986,000원</SPAN> </P>
<P style="FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"> </P>
<P style="FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"> </P>
<P style="FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><STRONG>답에 가산세라고 나와 있는데 문제의 붉은색부분을 어떻게 계산한것 같은데 이게 무슨 가산세인가요?</STRONG></P>
<P style="FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><STRONG>계산 방법좀 알려주세요</STRONG></P>
<P style="FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"></P>
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22회 법인세과표 및 세액조정계산서
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05.12.02 18:06
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첫댓글 증빙불빙 가산세 입니다~ 5만원초과 정규영수증은 세금계산서, 계산서, 신용카드 입니다~ 간이영수증은 증빙이 될수 없습니다 그래서 증빙불빙 가산세가 적용됩니다~ 따라서 18,000,000 x 2% = 360,000