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<P> <A name="[문서의 처음]"></A></P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify">세무조정을 배우다 보니 매출관련해서 매출을 누락시킬 경우</SPAN> </P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify">세무조정을 익금산입으로 처리를 합니다</SPAN> </P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify">예를 들어 매출이 800만원인 외상매출을 기장누락 했을 경우</SPAN> </P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"> 세무조정에서 익금산입 매출 800만원 유보처리</SPAN> </P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"> 매출원가를 손금산입 매출원가 400만 -유보처리(매출원율을 50%가정)</SPAN> </P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify">이렇게 처리한다고 배웠고,</SPAN> </P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify">감고손실이 발생했을 경우 매출누락으로 상여로 처리해서</SPAN> </P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify">예를들어 감모손실이 50개 시가가 45000원이면</SPAN> </P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"> 세무조정에서 익금산입 매출누락 45000원 상여</SPAN> </P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify">이렇게 처리한다고 배웠는데</SPAN> </P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify">실무에서는 구분하지 않고 매출누락은 무조건 상여로 처리를 합니다</SPAN> </P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify">상여로 그냥 처리해도 되는건가요</SPAN> </P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"> </SPAN> </P>
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첫댓글 원칙과는 어긋나는 처리입니다. 유보와 상여를 따로 처리하는게 원칙입니다.
세무조정을 누가 하는데요?