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<p style="font-family: 굴림, gulim, tahoma, sans-serif; -ms-word-break: normal; overflow-wrap: normal;"><b style="font-size: 9pt;">1. 강의진도계획</b><br></p><p style="font-family: 굴림, gulim, tahoma, sans-serif; -ms-word-break: normal; overflow-wrap: normal;"><span style="font-size: 9pt;">(1) 객관식세법 이론편 : 230p ~ 267p </span><br></p><p style="font-family: 굴림, gulim, tahoma, sans-serif; -ms-word-break: normal; overflow-wrap: normal;">(2) 객관식세법 문제편 : 352p ~ 366p, 372<span style="font-size: 9pt;">p ~ p394 </span></p><p style="font-family: 굴림, gulim, tahoma, sans-serif; -ms-word-break: normal; overflow-wrap: normal;"><br></p><p style="font-family: 굴림, gulim, tahoma, sans-serif; -ms-word-break: normal; overflow-wrap: normal;"><b>2. 강의내용</b></p><p style="font-family: 굴림, gulim, tahoma, sans-serif; -ms-word-break: normal; overflow-wrap: normal;">(1) 이론정리</p><p style="-ms-word-break: normal; overflow-wrap: normal;">1. 금융소득금액 : B+C+G+출자 </p><p style="-ms-word-break: normal; overflow-wrap: normal;">*<span style="font-size: 9pt;"> </span><span style="color: rgb(255, 255, 255); font-size: 9pt; background-color: rgb(255, 0, 0);">비직장법법</span><span style="font-size: 9pt;">(무조건 분리)</span></p><p style="-ms-word-break: normal; overflow-wrap: normal;"><span style="font-size: 9pt;"><b><span style="color: rgb(255, 94, 0);">* Gross-up불가 배당 : 동업/출자, 소득공제/집합/유사/파생, 감면법인 감면비율 상당액(외국인 제주 이전), 의제배당(자또자)</span></b></span></p><p style="-ms-word-break: normal; overflow-wrap: normal;">2. 사업소득금액 : 총수입금액 - 필요경비 </p><p style="-ms-word-break: normal; overflow-wrap: normal;">* 주택간주임대료(추계외) : (보증금 - 3억원) x 60% x 일수 x 정기예금이자율 x 1/365 - 이자배당</p><p style="-ms-word-break: normal; overflow-wrap: normal;"><span style="font-size: 9pt;">3. 근로소득금액 : 총급여액 - 근로소득공제</span><br></p><p style="-ms-word-break: normal; overflow-wrap: normal;">4. 연금소득금액 : 총연금액 - 연금소득공제(900만원 한도)</p><p style="-ms-word-break: normal; overflow-wrap: normal;"><span style="font-size: 9pt;">* 공적연금 총연금액 : 과세기준금액 - 과세제외기여금 + 연체이자 </span></p><p style="-ms-word-break: normal; overflow-wrap: normal;">* 사적연금 총연금액(12백만원 초과시 종합과세) : <span style="font-size: 9pt;">한도내 금액(24% 또는 12%) - 과세제외(A) -<span style="color: rgb(255, 255, 255); background-color: rgb(255, 94, 0);"> 이</span>연퇴직소득(B, 분리) - <span style="color: rgb(255, 255, 255); background-color: rgb(255, 94, 0);">의</span>료비 부<span style="color: rgb(255, 255, 255); background-color: rgb(255, 94, 0);">득</span>이한 사유인출(C, 분리)</span></p><p style="-ms-word-break: normal; overflow-wrap: normal;">→ 무조건 분리과세 : 이의득<br></p><p style="-ms-word-break: normal; overflow-wrap: normal;"><span style="font-size: 9pt;">5. 기타소득금액 : 총수입금액 - 필요경비</span></p><p style="-ms-word-break: normal; overflow-wrap: normal;">→ 무조건 분리과세 : 권연서(복<span style="color: rgb(0, 0, 0); background-color: rgb(102, 232, 255);">권</span>등, <span style="color: rgb(0, 0, 0); background-color: rgb(102, 232, 255);">연</span>금외수령, <span style="color: rgb(0, 0, 0); background-color: rgb(102, 232, 255);">서</span>화골동품)<span style="font-size: 9pt;"><br></span></p><p style="-ms-word-break: normal; overflow-wrap: normal;"><span style="font-size: 9pt;">* </span><span style="color: rgb(255, 255, 255); font-size: 9pt; background-color: rgb(70, 115, 255);">지상(에)서 원(래)주인 없다</span><span style="color: rgb(255, 255, 255); font-size: 9pt; background-color: rgb(70, 115, 255);">.</span><span style="font-size: 9pt;">(필요경비의제규정)</span></p><p style="-ms-word-break: normal; overflow-wrap: normal;"><span style="font-size: 9pt;">→ 상금상금골동품(상금과부상, 주택입주지체상금, 서화골동품) : Max[<span style="color: rgb(255, 255, 255); background-color: rgb(124, 67, 177);">80% 또는 90%</span>, 실제] </span></p><p style="-ms-word-break: normal; overflow-wrap: normal;"><span style="font-size: 9pt;">→ </span><span style="font-size: 9pt;">나머지 : Max[<span style="color: rgb(255, 255, 255); background-color: rgb(124, 67, 177);">60%</span>, 실제] </span></p><p style="-ms-word-break: normal; overflow-wrap: normal;"><span style="font-size: 9pt;"><br></span></p><p style="-ms-word-break: normal; overflow-wrap: normal;"><br></p><p style="font-family: 굴림, gulim, tahoma, sans-serif; -ms-word-break: normal; overflow-wrap: normal;"><span style="font-family: Gulim, 굴림, AppleGothic, sans-serif;">(2) 문제풀이</span></p><p style="font-family: 굴림, gulim, tahoma, sans-serif; -ms-word-break: normal; overflow-wrap: normal;"><span style="letter-spacing: -1.6px; font-family: Gulim, 굴림, AppleGothic, sans-serif;">소득세 계산문제 2~6</span><span style="letter-spacing: -1.6px; font-family: Gulim, 굴림, AppleGothic, sans-serif;">장</span></p><p class="1" style="letter-spacing: -1.2pt; font-family: 굴림, gulim, tahoma, sans-serif; -ms-word-break: normal; overflow-wrap: normal;"><span style="letter-spacing: -1.2pt; font-family: Gulim, 굴림, AppleGothic, sans-serif;">： </span><br></p><p style="font-family: 굴림, gulim, tahoma, sans-serif; -ms-word-break: normal; overflow-wrap: normal;">：<br></p><p style="font-family: 굴림, gulim, tahoma, sans-serif; -ms-word-break: normal; overflow-wrap: normal;">：<br></p><p style="font-family: 굴림, gulim, tahoma, sans-serif; -ms-word-break: normal; overflow-wrap: normal;"><br></p><p style="font-family: 굴림, gulim, tahoma, sans-serif; -ms-word-break: normal; overflow-wrap: normal;"><b>3. 강의 후 해야할 일</b></p><p style="font-family: 굴림, gulim, tahoma, sans-serif; -ms-word-break: normal; overflow-wrap: normal;">연습장에 (책 안보고) 강의내용 생각나는 대로 <span style="color: rgb(255, 0, 0);"><u><b>그려보기</b></u></span></p><p style="font-family: 굴림, gulim, tahoma, sans-serif; -ms-word-break: normal; overflow-wrap: normal;">다음날 도장받고 간단한 학습질문하기</p><p style="font-family: 굴림, gulim, tahoma, sans-serif; -ms-word-break: normal; overflow-wrap: normal;"><img width="82" height="63" class="txc-image" id="tx_entry_17713_" style="width: 82px; height: 63px; clear: none; float: none; cursor: pointer; max-width: 700px;" src="https://t1.daumcdn.net/cfile/cafe/9999A64F5BEAB0CA0E" border="0" vspace="1" hspace="1" actualwidth="254" exif="{}" data-filename="도장.PNG" id="A_9999A64F5BEAB0CA0E1544"/></p><p style="font-family: 굴림, gulim, tahoma, sans-serif; -ms-word-break: normal; overflow-wrap: normal;"><br></p><p class="se_textarea" style="-ms-word-break: normal; overflow-wrap: normal;">처음에는 우리가 습관을 만들지만 </p><p class="se_textarea" style="-ms-word-break: normal; overflow-wrap: normal;">그 다음에는 습관이 우리를 만든다. </p><p class="se_textarea" style="-ms-word-break: normal; overflow-wrap: normal;"><br></p><p class="se_textarea" style="-ms-word-break: normal; overflow-wrap: normal;">- 존 드라이든 -<br></p><p style="font-family: 굴림, gulim, tahoma, sans-serif; -ms-word-break: normal; overflow-wrap: normal;"><br></p><p class="se_textarea"><br></p><p><br></p>
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