<![CDATA[
<table id=cafe_editor_main_table_color bgColor='#ffffff' cellpadding=0 cellspacing=0 border=0 width=100%><tr><td id=cafe_editor_main_table class=text><P> <A name="[문서의 처음]"></A></P>
<P style="FONT-SIZE: 11pt; MARGIN: 0px 0px 0px 30px; COLOR: #000000; TEXT-INDENT: -30px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"></SPAN><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: justify">다음 자료를 보고 2009년 2기 부가가치세 확정신고시 납부세액재계산을</SPAN><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"> 위한 공제받지못할매입세액명세서를 작성하시오.(4점)</SPAN> </P>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"></SPAN><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"> • 과세사업과 면세사업에 공통으로 사용되는 자산의 구입내역</SPAN> </P>
<P style="FONT-SIZE: 11pt; MARGIN: 0px 0px 0px 26px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"><A name=#4a8905b0></A></SPAN>
<TABLE style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none; BORDER-COLLAPSE: collapse" height=98 cellSpacing=0 cellPadding=1 width=536 border=1>
<TBODY>
<TR>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=108 height=24>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: center">계정과목</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=115 height=24>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: center">취득일자</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=111 height=24>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: center">공급가액</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=111 height=24>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: center">부가가치세</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=89 height=24>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: center">비고</SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=108 height=24>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: center">토 지</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=115 height=24>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: center">2008.11.25.</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=111 height=24>
<P style="FONT-SIZE: 11pt; MARGIN: 0px 2px 0px 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: right"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: right">100,000,000원</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=111 height=24>
<P style="FONT-SIZE: 11pt; MARGIN: 0px 2px 0px 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: right"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: right">-</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=89 height=24>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: right"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: right"> </SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=108 height=24>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: center">건 물</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=115 height=24>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: center">2008.12.05.</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=111 height=24>
<P style="FONT-SIZE: 11pt; MARGIN: 0px 2px 0px 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: right"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: right">150,000,000원</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=111 height=24>
<P style="FONT-SIZE: 11pt; MARGIN: 0px 2px 0px 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: right"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: right">15,000,000원</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=89 height=24>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: right"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: right"> </SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=108 height=24>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: center">기계장치</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=115 height=24>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: center">2009.01.12.</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=111 height=24>
<P style="FONT-SIZE: 11pt; MARGIN: 0px 2px 0px 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: right"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: right"> 50,000,000원</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=111 height=24>
<P style="FONT-SIZE: 11pt; MARGIN: 0px 2px 0px 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: right"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: right"> 5,000,000원</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=89 height=24>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: right"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: right"> </SPAN></P></TD></TR></TBODY></TABLE><SPAN></SPAN></P>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"> • 2008년 및 2009년의 공급가액 내역</SPAN> </P>
<P style="FONT-SIZE: 11pt; MARGIN: 0px 0px 0px 26px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"><A name=#4a8905b1></A></SPAN>
<TABLE style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none; BORDER-COLLAPSE: collapse" height=73 cellSpacing=0 cellPadding=1 width=536 border=1>
<TBODY>
<TR>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=131 height=24>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: center">구 분</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=135 height=24>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: center">2008년 제2기</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=135 height=24>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: center">2009년 제1기</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=135 height=24>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: center">2009년 제2기</SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=131 height=24>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: center">과세사업</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=135 height=24>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: center">200,000,000원</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=135 height=24>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: right"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: right">-</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=135 height=24>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: center"> 400,000,000원</SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=131 height=24>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: center">면세사업</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=135 height=24>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: center">300,000,000원</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=135 height=24>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: right"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: right">350,000,000원</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=135 height=24>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: center">600,000,000원</SPAN></P></TD></TR></TBODY></TABLE><SPAN></SPAN></P>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; 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: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: justify">[답] 건 물(체감율 : 5%) 15,000,000 * <FONT color=#e31600>0.90</FONT> <FONT color=#e31600>* (-0.4)</FONT> = -5,400,000원</SPAN> </P>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"> 기계장치(체감율 : 25%) 5,000,000 * <FONT color=#e31600>0.75<FONT color=#e31600> </FONT></FONT><FONT color=#e31600>* (-0.4)</FONT> = -1,500,000원</SPAN> </P>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"> </P>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"> </P>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify">질문) 왜 0.9 와 0.75를 곱하는지와 -0.4를 곱하는지 이유좀 설명해주세요</P>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"> 매입세액*(1-5%(25%)*경과된 과세기간의 수) 라는건 알겠는데</P>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"> 자세한 설명이 필요합니다 ㅜ 독학이다보니 이해가 어렵네요 부탁드립니다.</P></tr></td></table>
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첫댓글 취득원가에서 한번도 상각을 안한경우 취득원가 100%가 되겠지요.여기에 경과된 과세기간수*감가율(건물5%,기계장치25%)를 곱한것이 랍니다. 그리고, 취득일은 취득일이 속하는 과세기간 개시일로 세법상 인식합니다. 건물 은 7월1일로 취득일을 보고 2008년 2기, 2009년1기 2과세기간이 경과합니다. * 5%=10% 100%-10%=0.9 , 기계장치는 취득일을 1월1일로 인식합니다. 그럼 1기만 경과했지요? 그러므로 기계장치감가율 0.25*1과세기간=25% 이구요. 100%-25%=75%(0.75)가 나오는 것입니다.
2009년 2기의 공급가액을 보면.. . 과세 4억 면세 6억. .. 면세 사업용으로 구입하였기 때문에 여기서 과세사업 비율이 40%.. 그래서 -0.4 를 곱해준것 같습니다 .. 저도 이거 보면 항상 헷갈려고.. 참고만 하세요 . .
납부환급세액 재계산서식에 작성하는데요 09년 2기 면세비율은 60%이고 09년 1기 면세비율은 100% 입니다 2기에 면세비율이 전기와 비교하여 40% 감소하여서 -0.4를 곱해줍니다
자세히 설명해주셔서 감사합니다^^
댓글을 읽어보니 0.9와 0.75는 이해 하겠으나 -0.4는 도무지 이해가 안가네요^^; 몇번을 읽어도 무슨 말인지..더 자세히 아시는분은 댓글 부탁드립니다~
바로 전기와 비교하여 면세가 차지하는 비율을 비교합니다. 2009년 1기는 면세가 100%에서 2기에는 60%로 40%가 차감하여 -0.4를 하는 겁니다.
그렇군요.. 설명 감사합니다^^