(5) 세금계산서 지연발급․미발급 가산세 적용범위 조정(부가법 §60)

<p class="0" style="text-indent: -29.3pt; letter-spacing: -1.5pt; font-size: 14pt; margin-left: 29.3pt; -ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;">(5) 세금계산서 지연발급․미발급 가산세 적용범위 조정(부가법 §60)<table style="border-right-color: currentColor; border-bottom-color: currentColor; border-left-color: currentColor; border-right-width: medium; border-bottom-width: medium; border-left-width: medium; border-right-style: none; border-bottom-style: none; border-left-style: none; border-collapse: collapse; mso-table-overlap: never;"><tbody><tr><td valign="middle" style="background: rgb(247, 255, 255); border-width: 1.7pt 0.28pt 0.28pt 1.7pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 224.23pt; height: 25.31pt;">현 행</td><td valign="middle" style="background: rgb(247, 255, 255); border-width: 1.7pt 1.7pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 224.23pt; height: 25.31pt;">개 정 안</td></tr><tr><td valign="top" style="border-width: 0.28pt 0.28pt 1.7pt 1.7pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 224.23pt; height: 295.54pt;"> □ 공급자가 재화․용역의 공급시기에 세금계산서를 발급하지 않은 경우 가산세 부과<p class="0" style="line-height: 150%; text-indent: -34.7pt; letter-spacing: -1.5pt; font-size: 8pt; font-weight: bold; margin-left: 34.7pt; -ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"> <p class="0" style="line-height: 150%; text-indent: -32.8pt; letter-spacing: 0pt; font-size: 15pt; font-weight: bold; margin-left: 32.8pt; -ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;"> ㅇ (지연발급) 공급가액의 1%<p class="0" style="line-height: 150%; text-indent: -34.7pt; letter-spacing: -1.5pt; font-size: 8pt; font-weight: bold; margin-left: 34.7pt; -ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;">  - 공급시기가 속하는 과세기간 내에 발급한 경우  <p class="0" style="line-height: 150%; text-indent: -32.5pt; letter-spacing: 0pt; font-size: 15pt; font-weight: bold; margin-left: 32.5pt; -ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;"> ㅇ (미발급) 공급가액의 2%<p class="0" style="line-height: 150%; text-indent: -34.7pt; letter-spacing: -1.5pt; font-size: 8pt; font-weight: bold; margin-left: 34.7pt; -ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;">  - 공급시기가 속하는 과세기간 내에 발급하지 않은 경우</td><td valign="top" style="border-width: 0.28pt 1.7pt 1.7pt 0.28pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 224.23pt; height: 295.54pt;"> □ 낮은 가산세율(1%)이 적용되는 기간 연장 <p class="0" style="line-height: 150%; text-indent: -34.7pt; letter-spacing: -1.5pt; font-size: 8pt; font-weight: bold; margin-left: 34.7pt; -ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"> <p class="0" style="line-height: 150%; text-indent: -32.8pt; letter-spacing: 0pt; font-size: 15pt; margin-left: 32.8pt; -ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;"> ㅇ (좌 동)<p class="0" style="line-height: 150%; text-indent: -34.7pt; letter-spacing: -1.5pt; font-size: 8pt; font-weight: bold; margin-left: 34.7pt; -ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;">  - 공급시기가 속하는 과세기간에 대한 확정신고기한 내에 발급한 경우 <p class="0" style="line-height: 150%; text-indent: -31.9pt; letter-spacing: 0pt; font-size: 15pt; margin-left: 31.9pt; -ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;"> ㅇ (좌 동)<p class="0" style="line-height: 150%; text-indent: -34.7pt; letter-spacing: -1.5pt; font-size: 8pt; font-weight: bold; margin-left: 34.7pt; -ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;">  - 공급시기가 속하는 과세기간에 대한 확정신고기한 내에 발급하지 않은 경우</td></tr></tbody></table> <개정이유> 납세편의 제고 <적용시기> ’17.1.1. 이후 공급하는 분부터 적용