선우회계법인 | 간이지급명세서란 ? 2019년부터 근로소득 · 사업소득을 지급하는 원천징수의무자는 간이지급명세서를 제출. 상반기7월10일까지 하반기다음해1.10

<div> <img src="https://t1.daumcdn.net/cfile/cafe/9934A6475E0EC95A33" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="간이지급명세서.png" style="clear:none;float:none;" id="A_9934A6475E0EC95A33298E"/> <table class="protectTable" id="protectTable" style="font-family: 굴림, gulim, tahoma, sans-serif; line-height: 1.6; width: 1660px; position: relative;"><tbody><tr style="line-height: 1.6;"><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><table id="table_5" class="table_inline" cellspacing="0" summary="table" style="line-height: 1.6; border-collapse: collapse; text-align: center; clear: both; display: inline-table; zoom: 1; border: none; table-layout: fixed; width: 448.45pt; min-height: 32.97pt; margin: 2pt;"><tbody><tr style="line-height: 1.6;"><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; overflow-wrap: break-word; text-align: left; padding: 0px; height: 32.97pt; width: 64.34pt; vertical-align: middle; background-color: rgb(0, 102, 255); border-width: 1pt; border-style: solid; border-color: rgb(0, 0, 0);"><p style="margin: 0pt 5pt 0pt 28pt; overflow-wrap: normal; word-break: normal; font-size: 16pt; color: rgb(0, 0, 0); text-align: center; line-height: 1.35; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -24pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"><span style="font-size: 16pt; color: rgb(255, 255, 255); font-weight: bold; margin: 0pt; text-align: justify; letter-spacing: 0pt; font-family: HY헤드라인M, 굴림; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);">별<span style="font-size: 16pt; color: rgb(255, 255, 255); font-weight: bold; margin: 0pt; text-align: justify; letter-spacing: 0pt; font-family: 굴림; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> <span style="font-size: 16pt; color: rgb(255, 255, 255); font-weight: bold; margin: 0pt; text-align: justify; letter-spacing: 0pt; font-family: HY헤드라인M, 굴림; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);">첨</td><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; overflow-wrap: break-word; text-align: left; padding: 0px; height: 32.97pt; width: 8.48pt; vertical-align: middle; border-width: 1pt; border-style: none solid; border-color: rgb(0, 0, 0);"><p style="margin: 0pt; overflow-wrap: normal; word-break: normal; font-size: 16pt; color: rgb(0, 0, 0); text-align: center; line-height: 1.3; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: 0pt;"> </td><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; overflow-wrap: break-word; text-align: left; padding: 0px; height: 32.97pt; width: 375.63pt; vertical-align: middle; border-width: 1pt; border-style: solid; border-color: rgb(0, 0, 0);"><p style="margin: 0pt; overflow-wrap: normal; word-break: normal; font-size: 10pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.6; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: 0pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> 2019년 세법개정안 부처협의·입법예고 수정사항</td></tr></tbody></table><p style="margin: 0pt 0pt 0pt 19pt; overflow-wrap: normal; word-break: normal; letter-spacing: 0pt; font-family: Dotum, 돋움, Helvetica, AppleSDGothicNeo, sans-serif; font-size: 10pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.6; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -19pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);">4. 지급명세서 제출기한 추가 연장 (소득법 §164①단서, §164의3①)<p class="div_inline" style="margin: 0pt; overflow-wrap: normal; word-break: normal; letter-spacing: 0pt; text-indent: 0pt; font-family: Dotum, 돋움, Helvetica, AppleSDGothicNeo, sans-serif; font-size: 10pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.6; display: inline-block; zoom: 1; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"><table id="table_9" class="table_inline" cellspacing="0" summary="table" style="line-height: 1.6; border-collapse: collapse; clear: both; display: inline-table; zoom: 1; border: none; table-layout: fixed; width: 451.28pt; min-height: 384.72pt; margin: 1pt;"><tbody><tr style="line-height: 1.6;"><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; overflow-wrap: break-word; padding: 0px; height: 23.48pt; width: 225.64pt; vertical-align: middle; background-color: rgb(206, 255, 255); border-width: 1.5pt 1pt 1pt 1.5pt; border-style: solid; border-color: rgb(0, 0, 0);"><p style="margin: 0pt; overflow-wrap: normal; word-break: normal; font-size: 15pt; color: rgb(0, 0, 0); text-align: center; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: 0pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);">당 초 안</td><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; overflow-wrap: break-word; padding: 0px; height: 23.48pt; width: 225.64pt; vertical-align: middle; background-color: rgb(206, 255, 255); border-width: 1.5pt 1.5pt 1pt 1pt; border-style: solid; border-color: rgb(0, 0, 0);"><p style="margin: 0pt; overflow-wrap: normal; word-break: normal; font-size: 15pt; color: rgb(0, 0, 0); text-align: center; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: 0pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);">수 정 안</td></tr><tr style="line-height: 1.6;"><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; overflow-wrap: break-word; padding: 0px; height: 361.24pt; width: 225.64pt; vertical-align: top; border-width: 1pt 1pt 1.5pt 1.5pt; border-style: solid; border-color: rgb(0, 0, 0);"><p style="margin: 0pt 0pt 0pt 22pt; overflow-wrap: normal; word-break: normal; font-size: 4pt; color: rgb(0, 0, 0); line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -22pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> <p style="margin: 0pt 0pt 0pt 22pt; overflow-wrap: normal; word-break: normal; font-size: 15pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -22pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);">□ 제출기한 5일 연장<p style="margin: 0pt 0pt 0pt 25pt; overflow-wrap: normal; word-break: normal; font-size: 4pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -25pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> <p style="margin: 0pt 0pt 0pt 29pt; overflow-wrap: normal; word-break: normal; font-size: 15pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -29pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> ㅇ (일용 근로소득지급명세서) 분기 마지막 달의 다음달 15일<p style="margin: 0pt 0pt 0pt 24pt; overflow-wrap: normal; word-break: normal; font-size: 4pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -24pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> <p style="margin: 0pt 0pt 0pt 24pt; overflow-wrap: normal; word-break: normal; font-size: 13pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -24pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);">  * (1/4) 4.15 (2/4) 7.15 (3/4)10.15 (4/4) 1.15<p style="margin: 0pt 0pt 0pt 29pt; overflow-wrap: normal; word-break: normal; font-size: 4pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -29pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> <p style="margin: 0pt 0pt 0pt 29pt; overflow-wrap: normal; word-break: normal; font-size: 15pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -29pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> ㅇ (상용 근로소득간이지급명세서) 반기 마지막 달의 다음달 15일<p style="margin: 0pt 0pt 0pt 26pt; overflow-wrap: normal; word-break: normal; font-size: 4pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -26pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> <p style="margin: 0pt 0pt 0pt 26pt; overflow-wrap: normal; word-break: normal; font-size: 13pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -26pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);">  * (上) 7.15 (下) 1.15<p style="margin: 0pt 0pt 0pt 26pt; overflow-wrap: normal; word-break: normal; font-size: 6pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -26pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> <p style="margin: 0pt 0pt 0pt 21pt; overflow-wrap: normal; word-break: normal; font-size: 15pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -21pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);">□ 휴업·폐업·해산시 제출기한 연장<p style="margin: 0pt 0pt 0pt 21pt; overflow-wrap: normal; word-break: normal; font-size: 4pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -21pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> <p style="margin: 0pt 0pt 0pt 29pt; overflow-wrap: normal; word-break: normal; font-size: 15pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -29pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> ㅇ (일용 근로소득지급명세서) 휴업·폐업·해산일이 속하는 분기 마지막 달의 다음달 15일<p style="margin: 0pt 0pt 0pt 24pt; overflow-wrap: normal; word-break: normal; font-size: 4pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -24pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> <p style="margin: 0pt 0pt 0pt 29pt; overflow-wrap: normal; word-break: normal; font-size: 15pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -29pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> ㅇ (상용 근로소득간이지급명세서)  휴업·폐업·해산일이 속하는 반기 마지막 달의 다음달 15일</td><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; overflow-wrap: break-word; padding: 0px; height: 361.24pt; width: 225.64pt; vertical-align: top; border-width: 1pt 1.5pt 1.5pt 1pt; border-style: solid; border-color: rgb(0, 0, 0);"><p style="margin: 0pt 3pt 0pt 29pt; overflow-wrap: normal; word-break: normal; font-size: 4pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -26pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> <p style="margin: 0pt 0pt 0pt 22pt; overflow-wrap: normal; word-break: normal; font-size: 15pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -22pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);">□ 제출기한 추가 연장<p style="margin: 0pt 0pt 0pt 21pt; overflow-wrap: normal; word-break: normal; font-size: 4pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -21pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> <p style="margin: 0pt 0pt 0pt 30pt; overflow-wrap: normal; word-break: normal; font-size: 15pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -30pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> ㅇ 분기 마지막 달의 다음달 말일<p style="margin: 0pt 0pt 0pt 30pt; overflow-wrap: normal; word-break: normal; font-size: 15pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -30pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> <p style="margin: 0pt 0pt 0pt 30pt; overflow-wrap: normal; word-break: normal; font-size: 4pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -30pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> <p style="margin: 0pt 0pt 0pt 24pt; overflow-wrap: normal; word-break: normal; font-size: 13pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -24pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);">  * (1/4) 4.30 (2/4) 7.31 (3/4)10.31 (4/4) 1.31<p style="margin: 0pt 0pt 0pt 22pt; overflow-wrap: normal; word-break: normal; font-size: 4pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -22pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> <p style="margin: 0pt 0pt 0pt 32pt; overflow-wrap: normal; word-break: normal; font-size: 15pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -32pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> ㅇ 반기 마지막 달의 다음달 말일<p style="margin: 0pt 0pt 0pt 32pt; overflow-wrap: normal; word-break: normal; font-size: 15pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -32pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> <p style="margin: 0pt 0pt 0pt 29pt; overflow-wrap: normal; word-break: normal; font-size: 4pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -29pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> <p style="margin: 0pt 0pt 0pt 26pt; overflow-wrap: normal; word-break: normal; font-size: 13pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -26pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);">  * (上) 7.31 (下) 1.31<p style="margin: 0pt 0pt 0pt 21pt; overflow-wrap: normal; word-break: normal; font-size: 6pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -21pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> <p style="margin: 0pt 0pt 0pt 21pt; overflow-wrap: normal; word-break: normal; font-size: 15pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -21pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);">□ 제출기한 추가 연장<p style="margin: 0pt 0pt 0pt 21pt; overflow-wrap: normal; word-break: normal; font-size: 4pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -21pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> <p style="margin: 0pt 0pt 0pt 29pt; overflow-wrap: normal; word-break: normal; font-size: 15pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -29pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> ㅇ 휴업·폐업·해산일이 속하는 분기 마지막 달의 다음달 말일<p style="margin: 0pt 0pt 0pt 24pt; overflow-wrap: normal; word-break: normal; font-size: 6pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -24pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> <p style="margin: 0pt 0pt 0pt 29pt; overflow-wrap: normal; word-break: normal; font-size: 9pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -29pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> <p style="margin: 0pt 0pt 0pt 24pt; overflow-wrap: normal; word-break: normal; font-size: 4pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -24pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> <p style="margin: 0pt 0pt 0pt 26pt; overflow-wrap: normal; word-break: normal; font-size: 15pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.5; letter-spacing: 0pt; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -26pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> ㅇ 휴업·폐업·해산일이 속하는 반기 마지막 달의 다음달 말일</td></tr></tbody></table><p style="margin: 0pt 0pt 0pt 87pt; overflow-wrap: normal; word-break: normal; letter-spacing: 0pt; font-family: Dotum, 돋움, Helvetica, AppleSDGothicNeo, sans-serif; font-size: 10pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.6; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -87pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> <p style="margin: 0pt 0pt 0pt 90pt; overflow-wrap: normal; word-break: normal; letter-spacing: 0pt; font-family: Dotum, 돋움, Helvetica, AppleSDGothicNeo, sans-serif; font-size: 10pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.6; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -90pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"><수정이유> 사업자의 지급명세서 제출부담 완화<p style="margin: 0pt 0pt 0pt 90pt; overflow-wrap: normal; word-break: normal; letter-spacing: 0pt; font-family: Dotum, 돋움, Helvetica, AppleSDGothicNeo, sans-serif; font-size: 10pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.6; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -90pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> <p style="margin: 0pt 0pt 0pt 90pt; overflow-wrap: normal; word-break: normal; letter-spacing: 0pt; font-family: Dotum, 돋움, Helvetica, AppleSDGothicNeo, sans-serif; font-size: 10pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.6; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -90pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> <p style="margin: 0pt 0pt 0pt 90pt; overflow-wrap: normal; word-break: normal; letter-spacing: 0pt; font-family: Dotum, 돋움, Helvetica, AppleSDGothicNeo, sans-serif; font-size: 10pt; color: rgb(0, 0, 0); text-align: center; line-height: 1.6; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -90pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"><img src="https://t1.daumcdn.net/cfile/cafe/9926344B5E12C0A515" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="근로소득간이지급명세서.png" style="clear:none;float:none;" id="A_9926344B5E12C0A5150519"/><p style="margin: 0pt 0pt 0pt 90pt; overflow-wrap: normal; word-break: normal; letter-spacing: 0pt; font-family: Dotum, 돋움, Helvetica, AppleSDGothicNeo, sans-serif; font-size: 10pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.6; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -90pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> <p style="margin: 0pt 0pt 0pt 90pt; overflow-wrap: normal; word-break: normal; letter-spacing: 0pt; font-family: Dotum, 돋움, Helvetica, AppleSDGothicNeo, sans-serif; font-size: 10pt; color: rgb(0, 0, 0); text-align: center; line-height: 1.6; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -90pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"><img src="https://t1.daumcdn.net/cfile/cafe/9949EA4B5E12C0A50C" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="간이지급명세서.png" style="clear:none;float:none;" id="A_9949EA4B5E12C0A50CAA5D"/><p style="margin: 0pt 0pt 0pt 90pt; overflow-wrap: normal; word-break: normal; letter-spacing: 0pt; font-family: Dotum, 돋움, Helvetica, AppleSDGothicNeo, sans-serif; font-size: 10pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.6; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -90pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> <p style="margin: 0pt 0pt 0pt 90pt; overflow-wrap: normal; word-break: normal; letter-spacing: 0pt; font-family: Dotum, 돋움, Helvetica, AppleSDGothicNeo, sans-serif; font-size: 10pt; color: rgb(0, 0, 0); text-align: center; line-height: 1.6; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -90pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"><img src="https://t1.daumcdn.net/cfile/cafe/99B69D4A5E12C8E927" class="txc-image" hspace="1" vspace="1" border="0" actualwidth="1024" width="1024" exif="{}" data-filename="1.png" style="clear:none;float:none;" id="A_99B69D4A5E12C8E927189A"/><p style="margin: 0pt 0pt 0pt 90pt; overflow-wrap: normal; word-break: normal; letter-spacing: 0pt; font-family: Dotum, 돋움, Helvetica, AppleSDGothicNeo, sans-serif; font-size: 10pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.6; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -90pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> <p style="margin: 0pt 0pt 0pt 90pt; overflow-wrap: normal; word-break: normal; letter-spacing: 0pt; font-family: Dotum, 돋움, Helvetica, AppleSDGothicNeo, sans-serif; font-size: 10pt; color: rgb(0, 0, 0); text-align: center; line-height: 1.6; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -90pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"><img src="https://t1.daumcdn.net/cfile/cafe/99BA2F4A5E12C8EA27" class="txc-image" hspace="1" vspace="1" border="0" actualwidth="1024" width="1024" exif="{}" data-filename="간이지급명세서.png" style="clear:none;float:none;" id="A_99BA2F4A5E12C8EA27F02B"/><p style="margin: 0pt 0pt 0pt 90pt; overflow-wrap: normal; word-break: normal; letter-spacing: 0pt; font-family: Dotum, 돋움, Helvetica, AppleSDGothicNeo, sans-serif; font-size: 10pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.6; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -90pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> <hr style="display:block; border: black 0 none; border-top: black 1px solid; border-bottom: black 3px solid; height: 7px"><p style="margin: 0pt 0pt 0pt 90pt; overflow-wrap: normal; word-break: normal; letter-spacing: 0pt; font-family: Dotum, 돋움, Helvetica, AppleSDGothicNeo, sans-serif; font-size: 10pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.6; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -90pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> <p style="margin: 0pt 0pt 0pt 90pt; overflow-wrap: normal; word-break: normal; letter-spacing: 0pt; font-family: Dotum, 돋움, Helvetica, AppleSDGothicNeo, sans-serif; font-size: 10pt; color: rgb(0, 0, 0); text-align: justify; line-height: 1.6; background-image: url("data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw=="); text-indent: -90pt; border-width: 1pt; border-style: none; border-color: rgb(0, 0, 0);"> </td></tr></tbody></table>(9) 지급명세서 제출부담 완화 <p class="0" style="margin-left:30.6pt;text-indent:-30.6pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-size:14.0pt;"> ① 지급명세서 제출기한 연장(소득법 §164①단서, §164의3①) <table style="border-collapse:collapse;table-layout:fixedborder-top:none;border-left:none;border-bottom:none;border-right:none;mso-table-overlap:never;"><tbody><tr><td style="width:225.64pt;height:24.48pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:solid #000000 1.70pt;border-left:solid #000000 1.70pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;background:#f7ffff;" valign="middle">현 행</td><td style="width:225.64pt;height:24.48pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:solid #000000 1.70pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 1.70pt;background:#f7ffff;" valign="middle">개 정 안</td></tr><tr><td style="width:225.64pt;height:12.82pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:solid #000000 0.28pt;border-left:solid #000000 1.70pt;border-bottom:none;border-right:solid #000000 0.28pt;" valign="top">  </td><td style="width:225.64pt;height:12.82pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:none;border-right:solid #000000 1.70pt;" valign="top">  </td></tr><tr><td style="width:225.64pt;height:201.22pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:none;border-left:solid #000000 1.70pt;border-bottom:none;border-right:solid #000000 0.28pt;" valign="top">□ 일용 근로소득지급명세서 제출기한  ㅇ 분기 마지막 달의 다음 달 10일 <p class="0" style="line-height:140%;margin-left:33.7pt;text-indent:-33.7pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-size:13.0pt;"> * (1분기분) 4.10, (2분기분) 7.10 (3분기분)10.10, (4분기분) 1.10 □ 상용 근로소득간이지급명세서 제출기한  ㅇ 반기 마지막 달의 다음 달 10일  * (상반기분) 7.10 (하반기분) 1.10</td><td style="width:225.64pt;height:201.22pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:none;border-left:solid #000000 0.28pt;border-bottom:none;border-right:solid #000000 1.70pt;" valign="top">□ 제출기한 연장  ㅇ 분기 마지막 달의 다음 달 15일  * (1분기분) 4.15, (2분기분) 7.15 (3분기분)10.15, (4분기분) 1.15 □ 제출기한 연장   ㅇ 반기 마지막 달의 다음 달 15일  * (상반기분) 7.15 (하반기분) 1.15</td></tr><tr><td style="width:225.64pt;height:12.48pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:none;border-left:solid #000000 1.70pt;border-bottom:solid #000000 1.70pt;border-right:solid #000000 0.28pt;" valign="top"> </td><td style="width:225.64pt;height:12.48pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:none;border-left:solid #000000 0.28pt;border-bottom:solid #000000 1.70pt;border-right:solid #000000 1.70pt;" valign="top"> </td></tr></tbody></table> <개정이유> 지급명세서 제출의무자 부담 완화 <적용시기> ‘20.1.1. 이후 제출하는 분부터 적용 <p class="0" style="margin-left:34.3pt;text-indent:-34.3pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-size:14.0pt;"> ② 근로소득간이지급명세서 제출대상 소득 범위 조정 (소득칙 §100) <table style="border-collapse:collapse;table-layout:fixedborder-top:none;border-left:none;border-bottom:none;border-right:none;mso-table-overlap:never;"><tbody><tr><td style="width:225.64pt;height:24.48pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:solid #000000 1.70pt;border-left:solid #000000 1.70pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;background:#f7ffff;" valign="middle">현 행</td><td style="width:225.64pt;height:24.48pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:solid #000000 1.70pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 1.70pt;background:#f7ffff;" valign="middle">개 정 안</td></tr><tr><td style="width:225.64pt;height:12.82pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:solid #000000 0.28pt;border-left:solid #000000 1.70pt;border-bottom:none;border-right:solid #000000 0.28pt;" valign="top">  </td><td style="width:225.64pt;height:12.82pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:none;border-right:solid #000000 1.70pt;" valign="top">  </td></tr><tr><td style="width:225.64pt;height:64.66pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:none;border-left:solid #000000 1.70pt;border-bottom:none;border-right:solid #000000 0.28pt;" valign="top">□근로소득간이지급명세서 제출대상 소득  ㅇ 반기 근무분에 대한 소득</td><td style="width:225.64pt;height:64.66pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:none;border-left:solid #000000 0.28pt;border-bottom:none;border-right:solid #000000 1.70pt;" valign="top">□제출대상 소득 범위 조정   ㅇ 반기 동안 지급한 소득</td></tr><tr><td style="width:225.64pt;height:6.82pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:none;border-left:solid #000000 1.70pt;border-bottom:solid #000000 1.70pt;border-right:solid #000000 0.28pt;" valign="top"> </td><td style="width:225.64pt;height:6.82pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:none;border-left:solid #000000 0.28pt;border-bottom:solid #000000 1.70pt;border-right:solid #000000 1.70pt;" valign="top"> </td></tr></tbody></table> <개정이유> 근로소득간이지급명세서 제출의무자 부담 완화 <적용시기> ‘20.1.1. 이후 제출하는 분부터 적용 <p class="0" style="margin-left:40.8pt;text-indent:-40.8pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-size:14.0pt;"> ③ 휴·폐업등 사업자의 지급명세서 제출부담 완화 (소득법 §164①, §164의3①, 소득령 §213) <table style="border-collapse:collapse;table-layout:fixedborder-top:none;border-left:none;border-bottom:none;border-right:none;mso-table-overlap:never;"><tbody><tr><td style="width:225.64pt;height:24.48pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:solid #000000 1.70pt;border-left:solid #000000 1.70pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;background:#f7ffff;" valign="middle">현 행</td><td style="width:225.64pt;height:24.48pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:solid #000000 1.70pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 1.70pt;background:#f7ffff;" valign="middle">개 정 안</td></tr><tr><td style="width:225.64pt;height:12.82pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:solid #000000 0.28pt;border-left:solid #000000 1.70pt;border-bottom:none;border-right:solid #000000 0.28pt;" valign="top">  </td><td style="width:225.64pt;height:12.82pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:none;border-right:solid #000000 1.70pt;" valign="top">  </td></tr><tr><td style="width:225.64pt;height:466.18pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:none;border-left:solid #000000 1.70pt;border-bottom:none;border-right:solid #000000 0.28pt;" valign="top">□ 휴업·폐업·해산시제출기한  ㅇ 일용 근로소득지급명세서: 휴업·폐업·해산일이 속하는 달의 다음 달 10일   ㅇ 상용 근로소득간이지급명세서: 휴업·폐업·해산일이 속하는 달의 다음 달 10일  <p class="0" style="line-height:150%;margin-left:29.9pt;text-indent:-29.9pt;text-align:center;word-break:keep-all;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;letter-spacing:-0.1pt;font-weight:bold;font-size:5.0pt;"><신 설></td><td style="width:225.64pt;height:466.18pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:none;border-left:solid #000000 0.28pt;border-bottom:none;border-right:solid #000000 1.70pt;" valign="top">□ 제출기한 조정 <p class="0" style="line-height:150%;margin-left:29.9pt;text-indent:-29.9pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;letter-spacing:-1.6pt;font-weight:bold;font-size:15.0pt;"> ㅇ휴업·폐업·해산일이 속하는 분기 마지막 달의 다음 달 15일 <p class="0" style="line-height:150%;margin-left:24.2pt;text-indent:-24.2pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-size:13.0pt;"> * (1분기분) 4.15 (2분기분) 7.15 (3분기분)10.15 (4분기분) 1.15 <p class="0" style="line-height:150%;margin-left:29.9pt;text-indent:-29.9pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;letter-spacing:-1.6pt;font-weight:bold;font-size:15.0pt;"> ㅇ휴업·폐업·해산일이 속하는 반기 마지막 달의 다음 달 15일  * (상반기분) 7.15 (하반기분) 1.15 □ 상용 근로소득간이지급명세서 제출의무 면제  ㅇ휴업·폐업·해산으로 상용 근로소득지급명세서를 상용 근로소득간이지급명세서 제출기한 전에 제출한 경우 <p class="0" style="line-height:150%;margin-left:26.0pt;text-indent:-26.0pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:-0.3pt;mso-text-raise:0pt;font-size:13.0pt;"> * 휴업·폐업·해산시 제출기한:  · 상용 근로소득지급명세서: 휴업·폐업·해산한 달의 다음다음 달 말일  · 상용 근로소득간이지급명세서: (상반기분) 7.15 (하반기분) 1.15</td></tr><tr><td style="width:225.64pt;height:12.48pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:none;border-left:solid #000000 1.70pt;border-bottom:solid #000000 1.70pt;border-right:solid #000000 0.28pt;" valign="top"> </td><td style="width:225.64pt;height:12.48pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:none;border-left:solid #000000 0.28pt;border-bottom:solid #000000 1.70pt;border-right:solid #000000 1.70pt;" valign="top"> </td></tr></tbody></table> <개정이유> 휴업·폐업·해산한 지급명세서 제출의무자 부담 완화 <적용시기> ‘20.1.1. 이후 제출하는 분부터 적용</div><div> </div><ul id="group3646" class="w2group " style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; padding: 0px; font-family: Dotum, 돋움, Gulim, 굴림, sans-serif; list-style: none; background: 0px 0px rgb(244, 248, 253); color: rgb(0, 0, 0);"><li class="w2textbox " style="margin: 0px; padding: 0px 0px 0px 10px; line-height: 18px; background: url("/img/comm/bg/bul_box.gif") left 7px no-repeat;"><a href="javascript:checkVirus('grpid%3DrtTh%26fldid%3D70Zb%26dataid%3D204%26fileid%3D6%26regdt%3D20190610130239&url=http%3A%2F%2Fcfile269.uf.daum.net%2Fattach%2F99E0A6415D19747A35E5AA')"><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_etc_s.gif" border="0" alt="첨부파일" class="vam"/> 근로소득간이지급명세서 FAQ(2019.6.26. 수정).pdf</a></li><li id="textbox2219" class="w2textbox " style="margin: 0px; padding: 0px 0px 0px 10px; line-height: 18px; background: url("/img/comm/bg/bul_box.gif") left 7px no-repeat;"> </li><li class="w2textbox " style="margin: 0px; padding: 0px 0px 0px 10px; line-height: 18px; background: url("/img/comm/bg/bul_box.gif") left 7px no-repeat; text-align: center;"><img src="https://t1.daumcdn.net/cfile/cafe/99920F505D2431ED37" class="txc-image" actualwidth="1023" hspace="1" vspace="1" border="0" width="1023" exif="{}" data-filename="간이지급명세서.png" style="clear:none;float:none;" id="A_99920F505D2431ED37C053"/></li><li id="textbox2219" class="w2textbox " style="margin: 0px; padding: 0px 0px 0px 10px; line-height: 18px; background: url("/img/comm/bg/bul_box.gif") left 7px no-repeat;"> </li><li class="w2textbox " style="margin: 0px; padding: 0px 0px 0px 10px; line-height: 18px; background: url("/img/comm/bg/bul_box.gif") left 7px no-repeat; text-align: center;"><img src="https://t1.daumcdn.net/cfile/cafe/99E6DB345D2426F523" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="간이지급명세서.png" style="clear:none;float:none;" id="A_99E6DB345D2426F5235A70"/></li><li id="textbox2219" class="w2textbox " style="margin: 0px; padding: 0px 0px 0px 10px; line-height: 18px; background: url("/img/comm/bg/bul_box.gif") left 7px no-repeat;"> </li><li class="w2textbox " style="margin: 0px; padding: 0px 0px 0px 10px; line-height: 18px; background: url("/img/comm/bg/bul_box.gif") left 7px no-repeat; text-align: center;"><img src="https://t1.daumcdn.net/cfile/cafe/99A7B8455D2C12C20A" class="txc-image" actualwidth="824" hspace="1" vspace="1" border="0" width="824" exif="{}" data-filename="거주자 사업소득 간이지급명세서.png" style="clear:none;float:none;" id="A_99A7B8455D2C12C20A7C90"/></li><li id="textbox2219" class="w2textbox " style="margin: 0px; padding: 0px 0px 0px 10px; line-height: 18px; background: url("/img/comm/bg/bul_box.gif") left 7px no-repeat;"> </li><li class="w2textbox " style="margin: 0px; padding: 0px 0px 0px 10px; line-height: 18px; background: url("/img/comm/bg/bul_box.gif") left 7px no-repeat; text-align: center;"><img src="https://t1.daumcdn.net/cfile/cafe/997021395D19BA6608" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="10 - 근로소득간이지급명세서 제출 안내.gif" style="clear:none;float:none;" id="A_997021395D19BA66081B09"/></li><li id="textbox2219" class="w2textbox " style="margin: 0px; padding: 0px 0px 0px 10px; line-height: 18px; background: url("/img/comm/bg/bul_box.gif") left 7px no-repeat;"> </li><li class="w2textbox " style="margin: 0px; padding: 0px 0px 0px 10px; line-height: 18px; background: url("/img/comm/bg/bul_box.gif") left 7px no-repeat; text-align: center;"><img src="https://t1.daumcdn.net/cfile/cafe/99D274395D19BA6B0E" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="11 - 근로소득간이지급명세서 제출방법.gif" style="clear:none;float:none;" id="A_99D274395D19BA6B0EE745"/></li><li id="textbox2219" class="w2textbox " style="margin: 0px; padding: 0px 0px 0px 10px; line-height: 18px; background: url("/img/comm/bg/bul_box.gif") left 7px no-repeat;"> </li><li class="w2textbox " style="margin: 0px; padding: 0px 0px 0px 10px; line-height: 18px; background: url("/img/comm/bg/bul_box.gif") left 7px no-repeat; text-align: center;"><img src="https://t1.daumcdn.net/cfile/cafe/99B519395D1972C82D" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="간이지급명세서.png" style="clear:none;float:none;" id="A_99B519395D1972C82D0175"/></li><li id="textbox2219" class="w2textbox " style="margin: 0px; padding: 0px 0px 0px 10px; line-height: 18px; background: url("/img/comm/bg/bul_box.gif") left 7px no-repeat;"> </li><li class="w2textbox " style="margin: 0px; padding: 0px 0px 0px 10px; line-height: 18px; background: url("/img/comm/bg/bul_box.gif") left 7px no-repeat; text-align: center;"><img src="https://t1.daumcdn.net/cfile/cafe/99A1223E5D28C2FF34" class="txc-image" actualwidth="806" hspace="1" vspace="1" border="0" width="806" exif="{}" data-filename="일용직지급명세서.png" style="clear:none;float:none;" id="A_99A1223E5D28C2FF348106"/></li><li id="textbox2219" class="w2textbox " style="margin: 0px; padding: 0px 0px 0px 10px; line-height: 18px; background: url("/img/comm/bg/bul_box.gif") left 7px no-repeat;"> </li><li class="w2textbox " style="margin: 0px; padding: 0px 0px 0px 10px; line-height: 18px; background: url("/img/comm/bg/bul_box.gif") left 7px no-repeat; text-align: center;"><img src="https://t1.daumcdn.net/cfile/cafe/99C696345D1973462E" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="일용근로소득지급명세.png" style="clear:none;float:none;" id="A_99C696345D1973462E4951"/></li><li id="textbox2219" class="w2textbox " style="margin: 0px; padding: 0px 0px 0px 10px; line-height: 18px; background: url("/img/comm/bg/bul_box.gif") left 7px no-repeat;"> </li><li id="textbox2219" class="w2textbox " style="margin: 0px; padding: 0px 0px 0px 10px; line-height: 18px; background: url("/img/comm/bg/bul_box.gif") left 7px no-repeat;">소득금액증명은 국문/영문 발급가능합니다.(법인사업자 불가)</li><li id="textbox2220" class="w2textbox " style="margin: 0px; padding: 0px 0px 0px 10px; line-height: 18px; background: url("/img/comm/bg/bul_box.gif") left 7px no-repeat;">수임등록시 타소득 포함으로 선택한 의뢰인(개인, 개인사업자)만 발급이 가능합니다.</li><li id="textbox2282" class="w2textbox " style="margin: 0px; padding: 0px 0px 0px 10px; line-height: 18px; background: url("/img/comm/bg/bul_box.gif") left 7px no-repeat;">매년 새로운 사업연도 신청에 대한 서비스개시 안내는 메인화면의 공지사항을 참고하시기 바랍니다.</li><li id="textbox2283" class="w2textbox " style="margin: 0px; padding: 0px 0px 0px 10px; line-height: 18px; background: url("/img/comm/bg/bul_box.gif") left 7px no-repeat;">2018년귀속 근로소득자용, 연말정산한 사업소득자용, 연말정산한 연금소득자용 소득금액증명은 2019.5.1부터 발급가능합니다.</li><li id="textbox2284" class="w2textbox " style="margin: 0px; padding: 0px 0px 0px 10px; line-height: 18px; background: url("/img/comm/bg/bul_box.gif") left 7px no-repeat;">2018년귀속 종합소득세신고자용 소득금액증명은 2019.7.2부터 발급가능합니다.</li></ul> <img src="https://t1.daumcdn.net/cfile/cafe/99147D405D00662B1B" class="txc-image" actualwidth="445" hspace="1" vspace="1" border="0" width="445" exif="{}" data-filename="소득금액증명원.png" style="clear:none;float:none;" id="A_99147D405D00662B1B1E95"/> <img src="https://t1.daumcdn.net/cfile/cafe/990792425CFDD64127" class="txc-image" actualwidth="747" hspace="1" vspace="1" border="0" width="747" exif="{}" data-filename="근로소득간이지급명세 제출 안내.png" style="clear:none;float:none;" id="A_990792425CFDD64127CDB0"/><table width="710" border="0" align="center" cellpadding="0" cellspacing="0" style="color: rgb(0, 0, 0); font-family: "Malgun Gothic"; font-size:12pt;"><tbody><tr><td colspan="3" style="height: 2401px;"><div align="center"><img src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Flink.neo-plus.com%2Flink%2Fnew_message%2Fhtml%2FSW_upmsg_2019%2F2019062001%2Fimg.png" usemap="#Map" border="0"></div><div> </div></td></tr></tbody></table>   <table width="710" border="0" align="center" cellpadding="0" cellspacing="0" style="color: rgb(0, 0, 0); font-family: "Malgun Gothic"; font-size:12pt;"><tbody><tr><td colspan="3" style="height: 1004px;"><div align="center"><img src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Flink.neo-plus.com%2Flink%2Fnew_message%2Fhtml%2FSW_upmsg_2019%2F2019062101%2Fimg.png" usemap="#Map" border="0"></div><div> </div></td></tr></tbody></table><div id="group1466" class="w2group wrap_title" style="margin: 0px 0px 20px; padding: 23px 0px 0px; font-family: Dotum, 돋움, Gulim, 굴림, sans-serif; background: 0px 0px; position: relative; height: 18px; color: rgb(0, 0, 0);"><div id="group1467" class="w2group tit_h2" style="margin: 0px; padding: 0px; background: 0px 0px; float: left;"><h2 id="txtTitle" class="w2textbox " style="margin: 0px; padding: 0px; font-size: 16px;">공지사항</h2></div></div><div id="group1468" class="w2group wrap_contarea" style="margin: 0px; padding: 0px; font-family: Dotum, 돋움, Gulim, 굴림, sans-serif; background: 0px 0px; color: rgb(0, 0, 0);"><div id="group1723" class="w2group section_group" style="margin: 0px; padding: 0px 0px 30px; background: 0px 0px;"><div id="group1768" class="w2group " style="margin: 0px; padding: 0px; background: 0px 0px; border-bottom: 1px solid rgb(0, 0, 0);"><div id="group1826" class="w2group tbl_view_box" style="margin: 0px; padding: 0px; background: 0px 0px; border-top: 1px solid rgb(0, 0, 0);"><div id="group1825" class="w2group tbl_view_top" style="margin: 0px; padding: 0px; background: 0px 0px; border-bottom: 1px solid rgb(153, 153, 153);"><div id="group1769" class="w2group title_read title_read4" style="margin: 0px; padding: 8px 0px 10px 20px; background: none rgb(251, 251, 251); border-top: 4px solid rgb(253, 253, 253); border-bottom: 1px solid rgb(217, 217, 217); overflow: hidden;">제목2019년 귀속 간이지급명세서 FAQ 게시<div id="group1770" class="w2group board_data" style="margin: 0px; padding: 0px; background: 0px 0px; float: right; overflow: hidden;"><dl id="group1772" class="w2group " style="margin: 0px; padding: 0px; background: 0px 0px;"><dt id="txtTbbsWrtDtHd" class="w2textbox " style="margin: 0px; padding: 0px 0px 0px 11px; float: left; font-weight: 700; background: url("/img/comm/bg/bul_bar.gif") left center no-repeat;">작성일</dt><dd id="txtTbbsWrtDt" class="w2textbox date" style="margin: 0px; padding: 0px 10px; float: left;">2019-06-18</dd><dt id="txtTbbsInqrCntHd" class="w2textbox " style="margin: 0px; padding: 0px 0px 0px 11px; float: left; font-weight: 700; background: none;">조회수</dt><dd id="txtTbbsInqrCnt" class="w2textbox " style="margin: 0px; padding: 0px 10px; float: left;">18506</dd></dl></div></div></div></div><div id="group1773" class="w2group cont_read" style="margin: 0px; padding: 30px 20px; background: 0px 0px; min-height: 200px; line-height: 18px; word-break: break-all;"><div id="txtUnknown42" class="w2textbox " style="margin: 0px; padding: 0px; line-height: 18px;"> 2019년 귀속 간이지급명세서와 관련된 주요 문의사항을 정리하여 붙임과 같이 게시합니다. 근로소득간이지급명세서 제출 사유와 제출 기준 및 제출시기 등을 안내하고 있으니 업무에 참고하시기 바랍니다. ※ 주요 문의 사항(6.26일 수정 게시) 1. 근로소득간이지급명세서 제출 이유 2. 근로소득간이지급명세서 지급금액의 제출기준 3. 귀속시기와 지급시기가 다른 경우 근로소득간이지급명세서 제출 시기</div><div id="txtUnknown42" class="w2textbox " style="margin: 0px; padding: 0px; line-height: 18px;"> </div><div id="txtUnknown42" class="w2textbox " style="margin: 0px; padding: 0px; line-height: 18px;"><img src="https://t1.daumcdn.net/cfile/cafe/998AD83D5D1973FE37" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="근로소득간이지급명세서.png" style="clear:none;float:none;" id="A_998AD83D5D1973FE372B7A"/> </div></div></div></div></div> <img src="https://t1.daumcdn.net/cfile/cafe/9924B23D5D1AFE7441" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="호텔더디지아니스 동대문.png" style="clear:none;float:none;" id="A_9924B23D5D1AFE7441900C"/>