[세무안내] 외식업자나 개인사업자가 꼭 챙겨야 할 지출증빙

[세무안내] 외식업자나 개인사업자가 꼭 챙겨야 할 지출증빙   <?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /><o:p></o:p> 예비창업자, 특히 외식업자들이 알아야할 세금은 여러가지 있다. 창업이후 반드시 알아야할 세금문제를 '단박에 익히는 외식업 개인사업자의 세금지식'을 통해 소개하고자 한다.   ‘길동’ 씨는 ‘일촌음식점’과 관련된 업무상 지출을 할 때 어떤 증빙자료를 챙겨야 할까?   <o:p></o:p> 외식업사업자가 사업과 관련하여 다른 사업자로부터 재화나 용역을 공급받고 3만원을 초과하는 대가를 지출하는 경우에는 세금계산서, 계산서, 신용카드매출전표 또는 현금영수증 등의 정규증빙서류를 수령하여야 한다.   <o:p></o:p> 당해 연도에 신규로 사업을 시작한 사업자와 직전 연도 사업소득의 수입금액이 4천800만원 미만인 사업자를 제외한 사업자는 소득세법상 정규증빙을 수취하지 않은 경우에 증빙불비가산세(2%)가 적용되기 때문에 정규증빙서류를 잘 챙겨야 한다.   <o:p></o:p> 업무상 지출액이 발생하는 경우 실제 지출내용을 입증하기 위해 지출내용에 따라 필요한 지출증빙서류는 다음과 같다.   <o:p></o:p> <TABLE style="BORDER-RIGHT: #000000 0.28pt solid; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; BORDER-BOTTOM: #000000 0.28pt solid; BORDER-COLLAPSE: collapse"> <TBODY> <TR> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 194.78pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 2.82pt" vAlign=center colSpan=2> 지출내용</TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 224.74pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 2.82pt" vAlign=center> 챙겨야 할 증빈서류 </TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 103.05pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 5.64pt" vAlign=center rowSpan=2> 상품·원재료 구입비</TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 91.73pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 2.82pt" vAlign=center> 과세재화</TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 224.74pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 2.82pt" vAlign=center> 세금계산서</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 91.73pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 2.82pt" vAlign=center> 면세재화</TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 224.74pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 2.82pt" vAlign=center> 계산서</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 103.05pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 5.64pt" vAlign=center rowSpan=2> 인건비 지급</TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 91.73pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 2.82pt" vAlign=center> 임직원</TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 224.74pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 2.82pt" vAlign=center> 매월 갑근세 신고·납부</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 91.73pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 2.82pt" vAlign=center> 일용근로자</TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 224.74pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 2.82pt" vAlign=center> 분기별 일용근로소득 지급조서 제출</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 103.05pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 5.64pt" vAlign=center rowSpan=2> 복리후생비 지출</TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 91.73pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 2.82pt" vAlign=center> 식대</TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 224.74pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 2.82pt" vAlign=center> 정규증빙서류[건당 3만원(VAT포함)초과] 기타 영수증</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 91.73pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 2.82pt" vAlign=center> 경조사비</TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 224.74pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 2.82pt" vAlign=center> 내부 지출결의서</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 103.05pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 2.82pt" vAlign=center> 접대비 지출</TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 91.73pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 2.82pt" vAlign=center> 일반 접대비</TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 224.74pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 2.82pt" vAlign=center> 건당 3만원(경조사비는 10만원)초과분 적격증빙</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 103.05pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 8.46pt" vAlign=center rowSpan=3> 여비·교통비 지출</TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 91.73pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 2.82pt" vAlign=center> 시내 교통비</TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 224.74pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 2.82pt" vAlign=center> 내부 지출결의서</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 91.73pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 2.82pt" vAlign=center> 국내출장비</TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 224.74pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 2.82pt" vAlign=center> 정규증빙서류[건당 3만원(VAT포함)초과] 기타 영수증</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 91.73pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 2.82pt" vAlign=center> 해외 출장비</TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 224.74pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 2.82pt" vAlign=center> 여행사 수수료에 대한 세금계산서 기타 영수증</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 103.05pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 5.64pt" vAlign=center rowSpan=2> 임차료 지급</TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 91.73pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 2.82pt" vAlign=center> 일반과세자</TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 224.74pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 2.82pt" vAlign=center> 세금계산서</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 91.73pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 2.82pt" vAlign=center> 간이과세자</TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 224.74pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 2.82pt" vAlign=center> 송금명세서</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 103.05pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 5.64pt" vAlign=center rowSpan=2> 리스료 지급</TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 91.73pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 2.82pt" vAlign=center> 금융리스</TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 224.74pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 2.82pt" vAlign=center> 영수증</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 91.73pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 2.82pt" vAlign=center> 운용리스</TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 224.74pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 2.82pt" vAlign=center> 계산서</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 103.05pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 2.82pt" vAlign=center> 지급 수수료 지급</TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 91.73pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 2.82pt" vAlign=center> 인적용역</TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 224.74pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 2.82pt" vAlign=center> 세금계산서(전문직종 중 과세사업자) 사업소득(또는 기타소득)원천징수 내용 다음달 10일까지 신고·납부 </TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 194.78pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 2.82pt" vAlign=center colSpan=2> 기부금 지출</TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 224.74pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 2.82pt" vAlign=center> 개인 : 소득세법 시행규칙 [별지 제45호의 2서식]</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 194.78pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 2.82pt" vAlign=center colSpan=2> 차량유지비 지출</TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 224.74pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 2.82pt" vAlign=center> 정규 증빙서류[건당 3만원(VAT포함) 초과</TD></TR></TBODY></TABLE> [ 도움말 : (주)영화조세통람사 _ 양정훈 권기환 세무사 ] - 이데일리 -                        창업을 생각하고 함께 고민하며 성공창업을 만들어 가는 창업등대                                여러분이 성공하는 그 날까지 함께 할 것입니다.                     무료창업상담 : 창업등대 대표 컨설턴트 창업지기 (010-3217-0566)