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<P style="FONT-SIZE: 11pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify">질문을 정리하여 답변 드리겠습니다.</SPAN> </P>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"> </P>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><STRONG><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify">1.꼭 전자세금계산서를 발행해야 하나요?</SPAN> </STRONG></P>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify">법인사업자는 필수적으로 전자세금계산서를 발행하여야합니다. </SPAN></P>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify">개인사업자의 경우 복식부기의무자에 해당하면 전자세금계산서를 발행하여야 합니다.</SPAN> </P>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify">사업용계좌 역시 개인사업자중 복식부기의무자에 해당하면 개설 신고 및 사용의무가 있습니다.</SPAN> </P>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"></SPAN> </P>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><STRONG><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify">2.의무불이행에 대한 재제</SPAN> </STRONG></P>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify">(1)전자세금계산서</SPAN> </P>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify">법인의 경우 </SPAN></P>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify">2011.1.1부터 2012년12월31까지 의무불이행된 공급가액의 3/1,000에 해당하는 가산세를 부담하여야 하고</SPAN></P>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify">개인복식의무자의 경우</SPAN> </P>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify">2011년 12월 31일까지는 가산세를 적용하지 아니하고</SPAN> </P>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify">2012년 1월 1일부터 2013년 12월 31일까지는 1천분의 3의 가산세를 부담하여야 합니다.</SPAN> </P>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"><BR></SPAN></P>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify">(2)사업용계좌관련</SPAN> </P>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify">복식기장의무자가 사업용계좌개설신고를 하지 아니한 경우 미신고기간수입금액의 0.2%와 </SPAN></P>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify">사업용계좌 사용의무 있는 거래금액합계액의 0.2% 중 큰금액을 사업용계좌미사용가산세로 </SPAN></P>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify">부과하는 것입니다.</SPAN> </P>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify">*미신고기간수입금액 = 해당기간의 수입금액 x 미신고기간 / 365(윤년 366)</SPAN> </P>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"> </P>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify">감사합니다.</P>
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전자세금계산서는 꼭 발행해야 되나요?
우사
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11.04.04 15:54
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