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<P style="FONT-SIZE: 11pt; MARGIN: 0pt 0pt 0pt 24.35pt; COLOR: #000000; TEXT-INDENT: -24.35pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">[1] 다음은 생산직사원인 박한국(사원코드: 110)씨와 생계를 같이하는 부양가족의 사항이다. 원천징수와 연말정산을 위한 인적공제(소득공제)내역을 입력하시오. 가족전체의 세부담최소화를 기준으로 하여 판단하며, 박한국씨의 한계세율은 26%로 가정한다.</SPAN></P>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt 0pt 0pt 24.35pt; COLOR: #000000; TEXT-INDENT: -24.35pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"><!--StartFragment--> </SPAN></P>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt 0pt 0pt 24.35pt; COLOR: #000000; TEXT-INDENT: -24.35pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"> <FONT color=#003399> </FONT><FONT color=#003399> </FONT><FONT color=#22741c> <IMG class=txc-emo src="https://t1.daumcdn.net/daumtop_deco/icon/deco.hanmail.net/contents/emoticon/etc_07.gif?rv=1.0.1" border=0> </FONT></SPAN><FONT color=#22741c><U><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: center">이금</SPAN><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: center">녀 <SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: center">모친 <SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: center">67세 <SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: left">당년도 중 수취한 급여총액(비과세제외) 6,000,000원 있음</SPAN></P></SPAN></SPAN></SPAN></U></FONT>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt 0pt 0pt 24.35pt; COLOR: #000000; TEXT-INDENT: -24.35pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"><FONT color=#003399> </FONT></P>
<P style="FONT-SIZE: 10pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '한컴바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 16pt; FONT-FAMILY: '한컴바탕'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"><A name=#5e274cfc><FONT color=#003399></FONT></A><SPAN style="FONT-FAMILY: Gulim,굴림"> 박한국의 모친 이금녀에 대해 궁금해서요!!</SPAN></SPAN></P>
<P style="FONT-SIZE: 10pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '한컴바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 16pt; FONT-FAMILY: '한컴바탕'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"><SPAN style="FONT-FAMILY: Gulim,굴림"> 급여총액이 5백만을 넘으니깐 공제대상이 아니지 않나요??</SPAN></SPAN></P>
<P style="FONT-SIZE: 10pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '한컴바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 16pt; FONT-FAMILY: '한컴바탕'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"><SPAN style="FONT-FAMILY: Gulim,굴림"> 답안엔 공제 대상으로 되어 있어서요 ㅜ</SPAN></SPAN></P>
<P style="FONT-SIZE: 10pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '한컴바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 16pt; FONT-FAMILY: '한컴바탕'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"><SPAN style="FONT-FAMILY: Gulim,굴림"> </SPAN></SPAN></P>
<P style="FONT-SIZE: 10pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '한컴바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 16pt; FONT-FAMILY: '한컴바탕'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"><SPAN style="FONT-FAMILY: Gulim,굴림"> 일주일동안 힘내서 꼭합격해요~~~</SPAN></SPAN></P>
<P style="FONT-SIZE: 10pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '한컴바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 16pt; FONT-FAMILY: '한컴바탕'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"> </SPAN></P></SPAN>
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첫댓글 이슬이 좋아님 세법은 1년에 한번씩 개정됩니다. 그러므로 예전의 세법으로는 과세점이 700만원일때 출제된 문제입니다. 지금 현행 세법으로는 님의 생각처럼 공제 대상이 될수 없습니다.
아하;;감사합니다 선생님!! ^^