법인세법 대손충당금 도와주세요!!

<p style="text-align: left;"><b>문제<br></b><br>(제 생각)<br>세부담 최소화 조건이니까<br>☞VAT 매출세액 대손세액공제 O<br>☞VAT 매출세액 미수금은 대손불능채권<br>☞설정대상 채권가액에서 뺌</p><div class="figure-img" data-ke-type="image" data-ke-style="alignCenter" data-ke-mobilestyle="widthOrigin"><img src="https://t1.daumcdn.net/cafeattach/8Ms/9e09972fa1728b65d450b2fe1785e3c7ac51872b" class="txc-image" data-img-src="https://t1.daumcdn.net/cafeattach/8Ms/9e09972fa1728b65d450b2fe1785e3c7ac51872b" data-origin-width="1080" data-origin-height="1317"></div><div class="figure-img" data-ke-type="image" data-ke-style="alignCenter" data-ke-mobilestyle="widthOrigin"><img src="https://t1.daumcdn.net/cafeattach/8Ms/58fe03b15dc953c09f3e00ef1a3cb5dc6d8e51f9" class="txc-image" data-img-src="https://t1.daumcdn.net/cafeattach/8Ms/58fe03b15dc953c09f3e00ef1a3cb5dc6d8e51f9" data-origin-width="1080" data-origin-height="584"></div><p style="text-align: left;"><br><b>해설</b><br>"대손충당금 설정대상 외상매출금에<br>VAT 매출세액 미수금 <span style="color: #EF6F53;">포함</span>"</p><div class="figure-img" data-ke-type="image" data-ke-style="alignCenter" data-ke-mobilestyle="widthOrigin"><img src="https://t1.daumcdn.net/cafeattach/8Ms/d8949251e2355647c87b4aa6895d8bcb9362f84f" class="txc-image" data-img-src="https://t1.daumcdn.net/cafeattach/8Ms/d8949251e2355647c87b4aa6895d8bcb9362f84f" data-origin-width="1080" data-origin-height="1585"></div><div class="figure-img" data-ke-type="image" data-ke-style="alignCenter" data-ke-mobilestyle="widthOrigin"><img src="https://t1.daumcdn.net/cafeattach/8Ms/dc974fd3d47ba85ea3bb9f9161a4bb26e748d3cf" class="txc-image" data-img-src="https://t1.daumcdn.net/cafeattach/8Ms/dc974fd3d47ba85ea3bb9f9161a4bb26e748d3cf" data-origin-width="1080" data-origin-height="1336"></div><div class="figure-img" data-ke-type="image" data-ke-style="alignCenter" data-ke-mobilestyle="widthOrigin"><img src="https://t1.daumcdn.net/cafeattach/8Ms/12a00f6bbe17b3fd6761c9a434cff63b288f63dc" class="txc-image" data-img-src="https://t1.daumcdn.net/cafeattach/8Ms/12a00f6bbe17b3fd6761c9a434cff63b288f63dc" data-origin-width="1080" data-origin-height="1257"></div><p style="text-align: left;"><br>세법상 설정대상 채권가액 구할 때<br>VAT 매출세액 미수금 빼야 되는 거 아닌가요??<br><br></p><div data-ke-type="emoticon" data-ke-style="alignCenter" data-emoticon-type="friends1" data-emoticon-name="009" data-emoticon-isAnimation="true" data-emoticon-src="https://t1.daumcdn.net/keditor/emoticon/friends1/large/009.gif"><img src="https://t1.daumcdn.net/keditor/emoticon/friends1/large/009.gif"></div><p style="text-align: left;"></p>