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<TD class=subdody_news_title16 style="PADDING-RIGHT: 0px; PADDING-LEFT: 0px; PADDING-BOTTOM: 2px; PADDING-TOP: 5px">국세청 고시</TD></TR>
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<P><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">기준경비율ㆍ단순경비율 적용대상자</SPAN> <BR><BR><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"> ○ ’07년(’06귀속) 종합소득세 신고시 </SPAN><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 12pt; COLOR: #0066ff; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">기준경비율 및 단순경비율 적용대상자는 직전년도</SPAN><SPAN style="FONT-SIZE: 12pt; COLOR: #0066ff; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">(’05년)</SPAN><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 12pt; COLOR: #0066ff; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"> 수입금액에 따라 구분됨</SPAN><SPAN style="FONT-SIZE: 12pt; COLOR: #0066ff; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"></SPAN> <BR><BR><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"> ○ </SPAN><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 12pt; COLOR: #0066ff; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">기준경비율 적용대상자</SPAN><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">는 당해연도(’06년) 귀속 종합소득세를 장부에 의해 계산한 소득금액으로 신고하지 않는 사업자로서, 직전년도(’05년) 수입금액의 합계액이 아래 금액 이상인 사업자</SPAN> </SPAN><SPAN></P>
<P style="FONT-SIZE: 12pt; MARGIN: 8pt 0pt 0pt 38.28pt; COLOR: #000000; TEXT-INDENT: -38.28pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"></SPAN>
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<P style="FONT-SIZE: 12pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 130%; FONT-FAMILY: '굴림'; TEXT-ALIGN: center"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 15.6pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: center"> 업 종 구 분</SPAN></P></TD>
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<P style="FONT-SIZE: 12pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 130%; FONT-FAMILY: '굴림'; LETTER-SPACING: -1.44pt; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 15.6pt; FONT-FAMILY: '굴림'; LETTER-SPACING: -1.44pt; TEXT-ALIGN: justify"> ’05년 수입금액</SPAN></P></TD></TR>
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<P style="FONT-SIZE: 12pt; MARGIN: 0pt 5pt 0pt 24.84pt; COLOR: #000000; TEXT-INDENT: -19.84pt; LINE-HEIGHT: 130%; FONT-FAMILY: '굴림'; LETTER-SPACING: -0.96pt; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 15.6pt; FONT-FAMILY: '굴림'; LETTER-SPACING: -0.96pt; TEXT-ALIGN: justify">①농업, 임업, 어업, 광업, 도ㆍ소매업, 부동산매매업 및 아래에 해당하지 아니하는 업</SPAN></P></TD>
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<P style="FONT-SIZE: 12pt; MARGIN: 0pt 10pt 0pt 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 130%; FONT-FAMILY: '굴림'; TEXT-ALIGN: right"><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 15.6pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: right"> 7,200만원</SPAN></P></TD></TR>
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<P style="FONT-SIZE: 12pt; MARGIN: 0pt 5pt 0pt 24.84pt; COLOR: #000000; TEXT-INDENT: -19.84pt; LINE-HEIGHT: 130%; FONT-FAMILY: '굴림'; LETTER-SPACING: -0.96pt; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 15.6pt; FONT-FAMILY: '굴림'; LETTER-SPACING: -0.96pt; TEXT-ALIGN: justify">②제조업,숙박ㆍ음식점업,전기ㆍ가스ㆍ수도사업, 건설업, 소비자용품수리업, 운수ㆍ창고ㆍ통신업, 금융ㆍ보험업</SPAN></P></TD>
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<P style="FONT-SIZE: 12pt; MARGIN: 0pt 10pt 0pt 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 130%; FONT-FAMILY: '굴림'; TEXT-ALIGN: right"><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 15.6pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: right">4,800만원</SPAN></P></TD></TR>
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<P style="FONT-SIZE: 12pt; MARGIN: 0pt 5pt 0pt 25.96pt; COLOR: #000000; TEXT-INDENT: -20.96pt; LINE-HEIGHT: 130%; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 15.6pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">③부동산임대업, 사업서비스업ㆍ교육서비스업ㆍ보건서비스 및 사회복지사업 등 서비스업</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 1.134pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 1.134pt solid" vAlign=center width=111 height=68>
<P style="FONT-SIZE: 12pt; MARGIN: 0pt 10pt 0pt 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 130%; FONT-FAMILY: '굴림'; TEXT-ALIGN: right"><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 15.6pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: right"> 3,600만원</SPAN></P></TD></TR></TBODY></TABLE></SPAN><SPAN></SPAN><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: right"> <A name="[문서의 처음]"></A> </P>
<P style="FONT-SIZE: 12pt; MARGIN: 8pt 0pt 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"> ○ </SPAN><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 12pt; COLOR: #0066ff; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">단순경비율 적용대상자</SPAN><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">는 당해연도(’06년) 귀속 종합소득세를 장부에 의해 계산한 소득금액으로 신고하지 않는 사업자로서, 직전년도(’05년) 수입금액이 위의 수입금액에 미달하는 사업자와 당해 연도 신규사업자</SPAN> </P></SPAN></TD></TR>
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<TD style="PADDING-RIGHT: 0px; PADDING-LEFT: 0px; PADDING-BOTTOM: 0px; PADDING-TOP: 20px"><SPAN class=text_main_more>게시일 2007-03-29 15:58:00.0</SPAN> </TD></TR></TBODY></TABLE>
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