외화평가차액의 조정

<a href="javascript:checkVirus('grpid%3DrtTh%26fldid%3D75S2%26dataid%3D261%26fileid%3D8%26regdt%3D20140220162103&url=http%3A%2F%2Fcfile274.uf.daum.net%2Fattach%2F2510964A5319A561159A01')"><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_etc_s.gif" border="0" alt="첨부파일" class="vam"/> 2013년귀속 외화자산부채의 평가 - 주황규.hwp</a><table class="board_consul_view" style="table-layout: fixed;" summary="세목별인터넷상담사례 내용입니다"><tbody><tr><td height="auto" class="view_style04 PA10" style="-ms-word-break: break-all;" colspan="5"><ul class="text_color"><li></li><li>안녕하십니까? </li><li>국세행정에 대한 관심과 협조에 감사드립니다. </li></ul></td></tr><tr><td class="view_style04 PA10" colspan="5">  <div style="font-family: 굴림; font-size: 10pt;">법인세법 제61조 제2항 제1호부터 7호까지의 금융회사 등 외의 법인이 은행 이외의 법인이 외화평가방법을 신고하지 않았을 경우  "화폐성외화자산ㆍ부채와 환위험회피용통화선도등의 계약 내용 중 외화자산 및 부채를 취득일 또는 발생일(통화선도등의 경우에는 계약체결일을 말한다) 현재의 매매기준율등으로 평가하는 방법"으로 평가하는 것입니다   오늘도 좋은 하루 되시길 바라오며, 늘 행복이 충만하시기를 기원합니다.</div></td></tr><tr><td class="view_style02 PA10" colspan="5"><ul class="text_color"><li>오늘도 좋은 하루 되시길 바라며, 늘 행복이 충만하시길 기원합니다.감사합니다</li><li>법인세법 시행령 제76조 </li></ul></td></tr></tbody></table>  <img src="https://t1.daumcdn.net/cfile/cafe/2525CA375305ACBD1C" class="txc-image" width="1024" style="clear: none; float: none;" border="0" vspace="1" hspace="1" data-filename="외화평가차익-1.png" exif="{}" id="A_2525CA375305ACBD1C4EDA"/> <img src="https://t1.daumcdn.net/cfile/cafe/21469E375305ACC50C" class="txc-image" actualwidth="1024" width="1024" style="clear: none; float: none;" border="0" vspace="1" hspace="1" data-filename="외화평가차익-2.png" exif="{}" id="A_21469E375305ACC50CF802"/> <img src="https://t1.daumcdn.net/cfile/cafe/233D37375305ACCA11" class="txc-image" actualwidth="1024" width="1024" style="clear: none; float: none;" border="0" vspace="1" hspace="1" data-filename="외화평가차익-3.png" exif="{}" id="A_233D37375305ACCA11AF2A"/> <img src="https://t1.daumcdn.net/cfile/cafe/275287375305ACCD07" class="txc-image" actualwidth="1024" width="1024" style="clear: none; float: none;" border="0" vspace="1" hspace="1" data-filename="외화평가차익-4.png" exif="{}" id="A_275287375305ACCD077095"/> <img src="https://t1.daumcdn.net/cfile/cafe/254313375305ACD00E" class="txc-image" actualwidth="1024" width="1024" style="clear: none; float: none;" border="0" vspace="1" hspace="1" data-filename="외화평가차익-5.png" exif="{}" id="A_254313375305ACD00E0C41"/> <img src="https://t1.daumcdn.net/cfile/cafe/212ECA375305ACD218" class="txc-image" actualwidth="1024" width="1024" style="clear: none; float: none;" border="0" vspace="1" hspace="1" data-filename="외화평가차익-6.png" exif="{}" id="A_212ECA375305ACD218185A"/> <table border="0" cellpadding="0" cellspacing="0" width="100%" style="margin: 0px; padding: 0px; font-family: Dotum, Arial, Tahoma, Dotum, Helvetica, AppleGothic, sans-serif; color: rgb(102, 102, 102); line-height: 1.5;"><tbody style="margin: 0px; padding: 0px; line-height: 1.5;"><tr bgcolor="#BCD3E1" style="margin: 0px; padding: 0px; line-height: 1.5;"><td colspan="6" height="2" style="margin: 0px; padding: 0px; font-size: 12px; font-family: Dotum, Arial, Tahoma, Dotum, Helvetica, AppleGothic, sans-serif; color: rgb(102, 102, 102); line-height: 1.5;"></td></tr><tr height="32" style="margin: 0px; padding: 0px; line-height: 1.5;"><td width="10" align="center" bgcolor="#F0FAFE" style="margin: 0px; padding: 0px; font-size: 12px; font-family: Dotum, Arial, Tahoma, Dotum, Helvetica, AppleGothic, sans-serif; color: rgb(102, 102, 102); line-height: 1.5;"><img src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.kacpta.or.kr%2Fprocess%2Fboard%2Fimages%2Fic_text.gif" border="0" style="margin: 0px; padding: 0px; line-height: 1.5; border: 0px none;"></td><td width="100" align="left" bgcolor="#F0FAFE" style="margin: 0px; padding: 0px; font-size: 12px; font-family: Dotum, Arial, Tahoma, Dotum, Helvetica, AppleGothic, sans-serif; color: rgb(102, 102, 102); line-height: 1.5;">질문일</td><td width="260" align="left" style="margin: 0px; padding: 0px; font-size: 12px; font-family: Dotum, Arial, Tahoma, Dotum, Helvetica, AppleGothic, sans-serif; color: rgb(102, 102, 102); line-height: 1.5;"> 2016-03-21</td><td width="10" align="center" bgcolor="#F0FAFE" style="margin: 0px; padding: 0px; font-size: 12px; font-family: Dotum, Arial, Tahoma, Dotum, Helvetica, AppleGothic, sans-serif; color: rgb(102, 102, 102); line-height: 1.5;"><img src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.kacpta.or.kr%2Fprocess%2Fboard%2Fimages%2Fic_text.gif" border="0" style="margin: 0px; padding: 0px; line-height: 1.5; border: 0px none;"></td><td width="100" align="left" bgcolor="#F0FAFE" style="margin: 0px; padding: 0px; font-size: 12px; font-family: Dotum, Arial, Tahoma, Dotum, Helvetica, AppleGothic, sans-serif; color: rgb(102, 102, 102); line-height: 1.5;">조회수</td><td width="260" align="left" style="margin: 0px; padding: 0px; font-size: 12px; font-family: Dotum, Arial, Tahoma, Dotum, Helvetica, AppleGothic, sans-serif; color: rgb(102, 102, 102); line-height: 1.5;"> 639</td></tr><tr style="margin: 0px; padding: 0px; line-height: 1.5;"><td colspan="6" style="margin: 0px; padding: 0px; font-size: 12px; font-family: Dotum, Arial, Tahoma, Dotum, Helvetica, AppleGothic, sans-serif; color: rgb(102, 102, 102); line-height: 1.5;"><img src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.kacpta.or.kr%2Fprocess%2Fboard%2Fimages%2Fdot_line_1.gif" width="100%" style="margin: 0px; padding: 0px; line-height: 1.5; border: 0px none;"></td></tr><tr height="32" style="margin: 0px; padding: 0px; line-height: 1.5;"><td align="center" bgcolor="#F0FAFE" style="margin: 0px; padding: 0px; font-size: 12px; font-family: Dotum, Arial, Tahoma, Dotum, Helvetica, AppleGothic, sans-serif; color: rgb(102, 102, 102); line-height: 1.5;"><img src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.kacpta.or.kr%2Fprocess%2Fboard%2Fimages%2Fic_text.gif" border="0" style="margin: 0px; padding: 0px; line-height: 1.5; border: 0px none;"></td><td align="left" bgcolor="#F0FAFE" style="margin: 0px; padding: 0px; font-size: 12px; font-family: Dotum, Arial, Tahoma, Dotum, Helvetica, AppleGothic, sans-serif; color: rgb(102, 102, 102); line-height: 1.5;">질문자</td><td align="left" style="margin: 0px; padding: 0px; font-size: 12px; font-family: Dotum, Arial, Tahoma, Dotum, Helvetica, AppleGothic, sans-serif; color: rgb(102, 102, 102); line-height: 1.5;"> 이수미</td><td align="center" bgcolor="#F0FAFE" style="margin: 0px; padding: 0px; font-size: 12px; font-family: Dotum, Arial, Tahoma, Dotum, Helvetica, AppleGothic, sans-serif; color: rgb(102, 102, 102); line-height: 1.5;"><img src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.kacpta.or.kr%2Fprocess%2Fboard%2Fimages%2Fic_text.gif" border="0" style="margin: 0px; padding: 0px; line-height: 1.5; border: 0px none;"></td><td align="left" bgcolor="#F0FAFE" style="margin: 0px; padding: 0px; font-size: 12px; font-family: Dotum, Arial, Tahoma, Dotum, Helvetica, AppleGothic, sans-serif; color: rgb(102, 102, 102); line-height: 1.5;">이메일</td><td align="left" style="margin: 0px; padding: 0px; font-size: 12px; font-family: Dotum, Arial, Tahoma, Dotum, Helvetica, AppleGothic, sans-serif; color: rgb(102, 102, 102); line-height: 1.5;"> </td></tr><tr style="margin: 0px; padding: 0px; line-height: 1.5;"><td colspan="6" style="margin: 0px; padding: 0px; font-size: 12px; font-family: Dotum, Arial, Tahoma, Dotum, Helvetica, AppleGothic, sans-serif; color: rgb(102, 102, 102); line-height: 1.5;"><img src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.kacpta.or.kr%2Fprocess%2Fboard%2Fimages%2Fdot_line_1.gif" width="100%" style="margin: 0px; padding: 0px; line-height: 1.5; border: 0px none;"></td></tr><tr height="32" style="margin: 0px; padding: 0px; line-height: 1.5;"><td align="center" bgcolor="#F0FAFE" style="margin: 0px; padding: 0px; font-size: 12px; font-family: Dotum, Arial, Tahoma, Dotum, Helvetica, AppleGothic, sans-serif; color: rgb(102, 102, 102); line-height: 1.5;"><img src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.kacpta.or.kr%2Fprocess%2Fboard%2Fimages%2Fic_text.gif" border="0" style="margin: 0px; padding: 0px; line-height: 1.5; border: 0px none;"></td><td align="left" bgcolor="#F0FAFE" style="margin: 0px; padding: 0px; font-size: 12px; font-family: Dotum, Arial, Tahoma, Dotum, Helvetica, AppleGothic, sans-serif; color: rgb(102, 102, 102); line-height: 1.5;">제 목</td><td colspan="4" align="left" style="margin: 0px; padding: 0px; font-size: 12px; font-family: Dotum, Arial, Tahoma, Dotum, Helvetica, AppleGothic, sans-serif; color: rgb(102, 102, 102); line-height: 1.5;"> 화폐성 외화자산 평가방법 관련 문의</td></tr><tr style="margin: 0px; padding: 0px; line-height: 1.5;"></tr><tr style="margin: 0px; padding: 0px; line-height: 1.5;"><td colspan="6" style="margin: 0px; padding: 0px; font-size: 12px; font-family: Dotum, Arial, Tahoma, Dotum, Helvetica, AppleGothic, sans-serif; color: rgb(102, 102, 102); line-height: 1.5;"><img src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.kacpta.or.kr%2Fprocess%2Fboard%2Fimages%2Fdot_line_1.gif" width="100%" style="margin: 0px; padding: 0px; line-height: 1.5; border: 0px none;"></td></tr><tr style="margin: 0px; padding: 0px; line-height: 1.5;"><td colspan="6" bgcolor="#FAFAFA" style="margin: 0px; padding: 0px; font-size: 12px; font-family: Dotum, Arial, Tahoma, Dotum, Helvetica, AppleGothic, sans-serif; color: rgb(102, 102, 102); line-height: 1.5;"><table border="0" cellpadding="20" cellspacing="0" width="100%" style="margin: 0px; padding: 0px; line-height: 1.5;"><tbody style="margin: 0px; padding: 0px; line-height: 1.5;"><tr style="margin: 0px; padding: 0px; line-height: 1.5;"><td style="margin: 0px; padding: 15px; font-size: 12px; font-family: Dotum, Arial, Tahoma, Dotum, Helvetica, AppleGothic, sans-serif; color: rgb(102, 102, 102); line-height: 1.5;">화폐성 외화자산 평가관련 문의드립니다.일반 도소매 중소기업입니다.단순 외화보통예금이 있습니다.물론 수출 외상대금을 외화로 받아서 원화로 환전하기 위합입니다.근데 결산분개로 외화자산에 대하여 장부상 가액과 비교하여 직전사업년도 종료일기준 평가액과 기준으로 외화환산이익을 계산하였습니다.1) 문제는 외화자산평가를 하려면 신고를 해야 한다고 하는데 그 기한이 궁금합니다.(검색결과 과세표준확정신고시 제출하면 된다고 하는데 그럼 3/31인지 궁금합니다.)2) 평가방법을 3/31까지 신고를 하고 법인 결산시 외화환산이익을 손익계산서상에 반영을 하면세무조정을 따로 해야 하는지 궁금합니다.신고를 안하면 외화자산에 대하여 평가자체를 안해도 되는건지 궁금합니다.알려주세요 </td></tr></tbody></table></td></tr><tr style="margin: 0px; padding: 0px; line-height: 1.5;"><td colspan="6" style="margin: 0px; padding: 0px; font-size: 12px; font-family: Dotum, Arial, Tahoma, Dotum, Helvetica, AppleGothic, sans-serif; color: rgb(102, 102, 102); line-height: 1.5;"><img src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.kacpta.or.kr%2Fprocess%2Fboard%2Fimages%2Fdot_line_1.gif" width="100%" style="margin: 0px; padding: 0px; line-height: 1.5; border: 0px none;"></td></tr><tr height="32" style="margin: 0px; padding: 0px; line-height: 1.5;"><td align="center" bgcolor="#F0FAFE" style="margin: 0px; padding: 0px; font-size: 12px; font-family: Dotum, Arial, Tahoma, Dotum, Helvetica, AppleGothic, sans-serif; color: rgb(102, 102, 102); line-height: 1.5;"><img src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.kacpta.or.kr%2Fprocess%2Fboard%2Fimages%2Fic_text.gif" border="0" style="margin: 0px; padding: 0px; line-height: 1.5; border: 0px none;"></td><td align="left" bgcolor="#F0FAFE" style="margin: 0px; padding: 0px; font-size: 12px; font-family: Dotum, Arial, Tahoma, Dotum, Helvetica, AppleGothic, sans-serif; color: rgb(102, 102, 102); line-height: 1.5;">해당법명</td><td align="left" style="margin: 0px; padding: 0px; font-size: 12px; font-family: Dotum, Arial, Tahoma, Dotum, Helvetica, AppleGothic, sans-serif; color: rgb(102, 102, 102); line-height: 1.5;"> 법인세</td><td align="center" bgcolor="#F0FAFE" style="margin: 0px; padding: 0px; font-size: 12px; font-family: Dotum, Arial, Tahoma, Dotum, Helvetica, AppleGothic, sans-serif; color: rgb(102, 102, 102); line-height: 1.5;"><img src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.kacpta.or.kr%2Fprocess%2Fboard%2Fimages%2Fic_text.gif" border="0" style="margin: 0px; padding: 0px; line-height: 1.5; border: 0px none;"></td><td align="left" bgcolor="#F0FAFE" style="margin: 0px; padding: 0px; font-size: 12px; font-family: Dotum, Arial, Tahoma, Dotum, Helvetica, AppleGothic, sans-serif; color: rgb(102, 102, 102); line-height: 1.5;">진행상황</td><td align="left" style="margin: 0px; padding: 0px; font-size: 12px; font-family: Dotum, Arial, Tahoma, Dotum, Helvetica, AppleGothic, sans-serif; color: rgb(102, 102, 102); line-height: 1.5;"> 2016-03-26</td></tr><tr style="margin: 0px; padding: 0px; line-height: 1.5;"><td colspan="6" style="margin: 0px; padding: 0px; font-size: 12px; font-family: Dotum, Arial, Tahoma, Dotum, Helvetica, AppleGothic, sans-serif; color: rgb(102, 102, 102); line-height: 1.5;"><img src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.kacpta.or.kr%2Fprocess%2Fboard%2Fimages%2Fdot_line_1.gif" width="100%" style="margin: 0px; padding: 0px; line-height: 1.5; border: 0px none;"></td></tr><tr height="32" style="margin: 0px; padding: 0px; line-height: 1.5;"><td align="center" bgcolor="#F0FAFE" style="margin: 0px; padding: 0px; font-size: 12px; font-family: Dotum, Arial, Tahoma, Dotum, Helvetica, AppleGothic, sans-serif; color: rgb(102, 102, 102); line-height: 1.5;"><img src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.kacpta.or.kr%2Fprocess%2Fboard%2Fimages%2Fic_text.gif" border="0" style="margin: 0px; padding: 0px; line-height: 1.5; border: 0px none;"></td><td align="left" bgcolor="#F0FAFE" style="margin: 0px; padding: 0px; font-size: 12px; font-family: Dotum, Arial, Tahoma, Dotum, Helvetica, AppleGothic, sans-serif; color: rgb(102, 102, 102); line-height: 1.5;">답변자</td><td colspan="4" align="left" style="margin: 0px; padding: 0px; font-size: 12px; font-family: Dotum, Arial, Tahoma, Dotum, Helvetica, AppleGothic, sans-serif; color: rgb(102, 102, 102); line-height: 1.5;"> 김부웅</td></tr><tr style="margin: 0px; padding: 0px; line-height: 1.5;"></tr><tr style="margin: 0px; padding: 0px; line-height: 1.5;"><td colspan="6" style="margin: 0px; padding: 0px; font-size: 12px; font-family: Dotum, Arial, Tahoma, Dotum, Helvetica, AppleGothic, sans-serif; color: rgb(102, 102, 102); line-height: 1.5;"><img src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.kacpta.or.kr%2Fprocess%2Fboard%2Fimages%2Fdot_line_1.gif" width="100%" style="margin: 0px; padding: 0px; line-height: 1.5; border: 0px none;"></td></tr><tr style="margin: 0px; padding: 0px; line-height: 1.5;"><td colspan="6" bgcolor="#FAFAFA" style="margin: 0px; padding: 0px; font-size: 12px; font-family: Dotum, Arial, Tahoma, Dotum, Helvetica, AppleGothic, sans-serif; color: rgb(102, 102, 102); line-height: 1.5;"><table border="0" cellpadding="20" cellspacing="0" width="100%" style="margin: 0px; padding: 0px; line-height: 1.5;"><tbody style="margin: 0px; padding: 0px; line-height: 1.5;"><tr style="margin: 0px; padding: 0px; line-height: 1.5;"><td style="margin: 0px; padding: 15px; font-size: 12px; font-family: Dotum, Arial, Tahoma, Dotum, Helvetica, AppleGothic, sans-serif; color: rgb(102, 102, 102); line-height: 1.5;">법인세과-368.2009.3.31 예규금융회사이외의 법인이 보유한 외화자산및 부채의 평가법인세법시행령 제61조제2항제1호부터7호까지의 금융회사이외의 내국법인이 외화자산및 부채의 장부가액을 증액 또는 감액한 경우 그 평가일이 속하는 사업연도 및 그흐 각사업연도의 소득금액 계산에 있어 당해자산및 부채장부가액은 그 평가하지전의 가액으로하는것임1]신고의무가 없고 외화자산은 장부가액(부가가치세 신고금액재정환율)으로합니다2]임의 평가를 하여도 법인세신고 세무조정계산서 작성시 원장부가액으로 가감해서 손금산입 손금불산입으로조정해야합니다 </td></tr></tbody></table></td></tr><tr style="margin: 0px; padding: 0px; line-height: 1.5;"><td colspan="6" style="margin: 0px; padding: 0px; font-size: 12px; font-family: Dotum, Arial, Tahoma, Dotum, Helvetica, AppleGothic, sans-serif; color: rgb(102, 102, 102); line-height: 1.5;"><img src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.kacpta.or.kr%2Fprocess%2Fboard%2Fimages%2Fdot_line_1.gif" width="100%" style="margin: 0px; padding: 0px; line-height: 1.5; border: 0px none;"></td></tr><tr bgcolor="#F0FAFE" height="60" style="margin: 0px; padding: 0px; line-height: 1.5;"><td colspan="6" width="100%" style="margin: 0px; padding: 0px; font-size: 12px; font-family: Dotum, Arial, Tahoma, Dotum, Helvetica, AppleGothic, sans-serif; color: rgb(102, 102, 102); line-height: 1.5;">        본 상담은 상담세무사의 개인적인 견해로 국세청 해석과 의견을 달리할 수 있습니다.         보다 자세한 사항은 가까운 세무사사무실을 찾아 상담하시기 바랍니다.</td></tr></tbody></table>