2017년도 제54회 세무사 자격시험 시행계획 공고

<h1>공고 제2017-007호</h1><h1 style="text-align: center;">2017년도 제54회 세무사 자격시험 시행계획 공고</h1><h1 style="text-align: center;">세무사법 시행령 제4조 및 제34조의2의 규정에 따라 2017년도 제54회 세무사</h1><h1 style="text-align: center;">  자격시험 시행계획을 다음과 같이 공고합니다. 2017년 1월 20일한국산업인력공단 이사장     <img width="139" height="27" style="clear: none; float: none;" src="data:image/png;base64,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" v:shapes="_x102965672"> ❍ 2017년도 제54회 세무사 자격시험 제2차 시험 최소합격인원은 630명임    <img width="204" height="27" style="clear: none; float: none;" src="data:image/png;base64,R0lGODlhEQElAPIAAAAAAAAAmAAA/4C8+P///wAAAAAAAAAAACH5BAAAAAQALAAAAAARASUAAAP+KLrc/jDKSau9OOvNu6dEKIbCaJ5oqq5s675wLM90bd9xiep47//AoHBInPFMx6JyyWw6n6+kSAqtWq/YbEow6HoHBKp2TC6bbYKAeg0Wn9/wuDm9Vrfl+LzeSq/fxwAAKIEqhCeGJoGKh4Ijio+LM5CQIogxlpWNjImNlpOPmYyRjpo9fWxhMpQ9mCGYn6Otn5ycsKEusIituKW3mZOunaW5mq/ABKs+p3apMLM4u8a2wbW/pIWyvdib1JLayL2R4snVtNbBguQ4ywF/vMW7l9/Z1+rG1ymxoLzc4DTR4YYJ2yeqnz983ZTVYebG4EEbAA0SsqfL0zdw40axoJf+UN6ggPgMxdPY8Z66G+zctbh3I2I5jdko1pqo7wUxXx4dZuw2kiM6ayfRLGzX7F88myQfkiLY8ZfPn+eUrrjZ9J22mDWlRsWJkalWoQtVyrvoLGnPo0QooXXi9eu+tjNBxmWSsuhYaDJ9EIPrNGhZslZZYjtWUDCWug3zrV0p0qKovY+pKjaHdO/iczABZ77aWGDcXEAQq7o81SK8yKA/T/vIurLlyku5Uua6WZjqZwrD2mWst7VWtFglO6z6t8a809tmu7WdM7ef3aVxk+anvPr04V8DFwHO2dvo0EPFRid8fSPn17cJ+yY+GBRuVppNe29uKjz0M8FTL4Xc3q+hYpL+zddfUtSVBZ5uie1hRYAKPtagCqI9KOGEFLYQYYUYZjjhhRp26GEcHH4o4oiH2ZcgiSim+EOIKrboYn0IvijjjDUg9sGNOOao44489uhjB/ahMMBQRBZp5JFIJqnkkkw26eSTUEYp5ZRUMiNklVhmqeWWXHbp5ZdIgiHkF2SWaeaZaKap5ppstunmm3DGKeecdNYJJ4145qnnnnwukQAAOw==" v:shapes="_x102967672"> <table style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; border-collapse: collapse;"><tbody><tr><td valign="center" style="background: rgb(214, 214, 214); border-width: 1.7pt 0.28pt 1.98pt 1.7pt; border-style: solid solid double; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 55.22pt; height: 35.8pt;">구 분</td><td valign="center" style="background: rgb(214, 214, 214); border-width: 1.7pt 0.28pt 1.98pt; border-style: solid solid double; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 98.46pt; height: 35.8pt;">원서접수(1,2차 동시접수)</td><td valign="center" style="background: rgb(214, 214, 214); border-width: 1.7pt 0.28pt 1.98pt; border-style: solid solid double; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 90.54pt; height: 35.8pt;">시험장소공 고</td><td valign="center" style="background: rgb(214, 214, 214); border-width: 1.7pt 0.28pt 1.98pt; border-style: solid solid double; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 81.89pt; height: 35.8pt;">시행지역</td><td valign="center" style="background: rgb(214, 214, 214); border-width: 1.7pt 0.28pt 1.98pt; border-style: solid solid double; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 67.48pt; height: 35.8pt;">시험일자</td><td valign="center" style="background: rgb(214, 214, 214); border-width: 1.7pt 1.7pt 1.98pt 0.28pt; border-style: solid solid double; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 70.23pt; height: 35.8pt;">합격자발표</td></tr><tr><td valign="center" style="border-width: 1.98pt 0.28pt 0.28pt 1.7pt; border-style: double solid solid; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 55.22pt; height: 60.21pt;">제1차시 험</td><td valign="center" style="border-width: 1.98pt 0.28pt 1.7pt; border-style: double solid solid; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 98.46pt; height: 120.42pt;" rowspan="2">3.13(월)09:00～3.22(수)18:00</td><td valign="center" style="border-width: 1.98pt 0.28pt 0.28pt; border-style: double solid solid; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 90.54pt; height: 60.21pt;">원서접수 시수험자직접선택</td><td valign="center" style="border-width: 1.98pt 0.28pt 0.28pt; border-style: double solid solid; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 81.89pt; height: 60.21pt;">서울, 부산, 대구, 광주, 대전, 인천 </td><td valign="center" style="border-width: 1.98pt 0.28pt 0.28pt; border-style: double solid solid; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 67.48pt; height: 60.21pt;">4.22(토)</td><td valign="center" style="border-width: 1.98pt 1.7pt 0.28pt 0.28pt; border-style: double solid solid; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 70.23pt; height: 60.21pt;">5.24(수)</td></tr><tr><td valign="center" style="border-width: 0.28pt 0.28pt 1.7pt 1.7pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 55.22pt; height: 60.21pt;">제2차시 험</td><td valign="center" style="border-width: 0.28pt 0.28pt 1.7pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 90.54pt; height: 60.21pt;">7. 12(수) 공고</td><td valign="center" style="border-width: 0.28pt 0.28pt 1.7pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 81.89pt; height: 60.21pt;">서울, 부산, 대구, 광주, 대전, 인천 </td><td valign="center" style="border-width: 0.28pt 0.28pt 1.7pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 67.48pt; height: 60.21pt;">8.19(토)</td><td valign="center" style="border-width: 0.28pt 1.7pt 1.7pt 0.28pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 70.23pt; height: 60.21pt;">11.15(수)</td></tr></tbody></table> ※ 제2차 시험 응시자(시험의 일부면제자)도 제1차 시험과 동일한 접수기간 내에 원서접수를 하여야 시험응시 가능※ 면제(경력)서류 제출기간 : 2017. 3. 8(수) ～ 3. 22(수) 17:00(토·일 제외) ※ 인천지역은 경기권을 포함(관할 중부지역본부 전문자격시험팀)    <img width="199" height="27" style="clear: none; float: none;" src="data:image/png;base64,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" v:shapes="_x103823928"> 가. 시험과목(세무사법 시행령 제1조의 4)<table style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; border-collapse: collapse;"><tbody><tr><td valign="center" style="background: rgb(214, 214, 214); border-width: 1.7pt 0.28pt 1.98pt 1.7pt; border-style: solid solid double; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 51.2pt; height: 26.14pt;">구 분</td><td valign="center" style="background: rgb(214, 214, 214); border-width: 1.7pt 0.28pt 1.98pt; border-style: solid solid double; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 344.22pt; height: 26.14pt;">시 험 과 목</td><td valign="center" style="background: rgb(214, 214, 214); border-width: 1.7pt 1.7pt 1.98pt 0.28pt; border-style: solid solid double; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 62.73pt; height: 26.14pt;">시험방법</td></tr><tr><td valign="center" style="border-width: 1.98pt 0.28pt 0.28pt 1.7pt; border-style: double solid solid; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 51.2pt; height: 136.71pt;">제1차시 험</td><td valign="center" style="border-width: 1.98pt 0.28pt 0.28pt; border-style: double solid solid; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 344.22pt; height: 136.71pt;"> 󰊱 재정학 󰊲 세법학개론 (「국세기본법」,「국세징수법」,「조세범처벌법」,「소득세법」,「법인세법」,「부가가치세법」,「국제조세조정에 관한 법률」) 󰊳 회계학개론 󰊴「상법」(회사편)․「민법」(총칙)․「행정소송법」(「민사소송법」 준용규정 포함) 중 택1 󰊵 영어(공인어학성적 제출로 대체)</td><td valign="center" style="border-width: 1.98pt 1.7pt 0.28pt 0.28pt; border-style: double solid solid; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 62.73pt; height: 136.71pt;">객 관 식5지택일형</td></tr><tr><td valign="center" style="border-width: 0.28pt 0.28pt 1.7pt 1.7pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 51.2pt; height: 140.53pt;">제2차 시 험</td><td valign="center" style="border-width: 0.28pt 0.28pt 1.7pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 344.22pt; height: 140.53pt;"> 󰊱 회계학1부(재무회계, 원가관리회계) 󰊲 회계학2부(세무회계) 󰊳 세법학1부 (「국세기본법」,「소득세법」,「법인세법」,「상속세및증여세법」) 󰊴 세법학2부 (「부가가치세법」,「개별소비세법」,「조세특례제한법」,「지방세법」․「지방세기본법」및「지방세특례제한법」 중 취득세․재산세 및 등록에 대한 등록면허세)</td><td valign="center" style="border-width: 0.28pt 1.7pt 1.7pt 0.28pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 62.73pt; height: 140.53pt;">주 관 식논 술 형</td></tr></tbody></table>   나. 과목별 시험시간<table style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; border-collapse: collapse;"><tbody><tr><td valign="center" style="background: rgb(214, 214, 214); border-width: 1.7pt 0.28pt 1.98pt 1.7pt; border-style: solid solid double; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 54.59pt; height: 24.76pt;">시험구분</td><td valign="center" style="background: rgb(214, 214, 214); border-width: 1.7pt 0.28pt 1.98pt; border-style: solid solid double; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 43.83pt; height: 24.76pt;">교시</td><td valign="center" style="background: rgb(214, 214, 214); border-width: 1.7pt 0.28pt 1.98pt; border-style: solid solid double; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 119.37pt; height: 24.76pt;">시 험 과 목</td><td valign="center" style="background: rgb(214, 214, 214); border-width: 1.7pt 0.28pt 1.98pt; border-style: solid solid double; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 55.54pt; height: 24.76pt;">입실완료</td><td valign="center" style="background: rgb(214, 214, 214); border-width: 1.7pt 0.28pt 1.98pt; border-style: solid solid double; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 127.98pt; height: 24.76pt;">시 험 시 간</td><td valign="center" style="background: rgb(214, 214, 214); border-width: 1.7pt 1.7pt 1.98pt 0.28pt; border-style: solid solid double; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 58.99pt; height: 24.76pt;">문항수</td></tr><tr><td valign="center" style="border-width: 1.98pt 0.28pt 0.28pt 1.7pt; border-style: double solid solid; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 54.59pt; height: 90.63pt;" rowspan="2">제1차시 험</td><td valign="center" style="border-width: 1.98pt 0.28pt 0.28pt; border-style: double solid solid; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 43.83pt; height: 38.95pt;">1교시</td><td valign="center" style="border-width: 1.98pt 0.28pt 0.28pt; border-style: double solid solid; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 119.37pt; height: 38.95pt;"> 󰊱 재정학 󰊲 세법학개론</td><td valign="center" style="border-width: 1.98pt 0.28pt 0.28pt; border-style: double solid solid; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 55.54pt; height: 38.95pt;">09:00</td><td valign="center" style="border-width: 1.98pt 0.28pt 0.28pt; border-style: double solid solid; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 127.98pt; height: 38.95pt;">09:30～10:50(80분)</td><td valign="center" style="border-width: 1.98pt 1.7pt 0.28pt 0.28pt; border-style: double solid solid; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 58.99pt; height: 38.95pt;">과목별 40문항</td></tr><tr><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 43.83pt; height: 51.68pt;">2교시</td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 119.37pt; height: 51.68pt;"> 󰊳 회계학개론 󰊴 상법․민법․ 행정소송법 중 택1</td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 55.54pt; height: 51.68pt;">11:10</td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 127.98pt; height: 51.68pt;">11:20～12:40(80분)</td><td valign="center" style="border-width: 0.28pt 1.7pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 58.99pt; height: 51.68pt;">과목별 40문항</td></tr><tr><td valign="center" style="border-width: 0.28pt 0.28pt 1.7pt 1.7pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 54.59pt; height: 123.88pt;" rowspan="4">제2차시 험</td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 43.83pt; height: 30.97pt;">1교시</td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 119.37pt; height: 30.97pt;"> 󰊱 회계학1부</td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 55.54pt; height: 30.97pt;">09:00</td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 127.98pt; height: 30.97pt;">09:30～11:00(90분)</td><td valign="center" style="border-width: 0.28pt 1.7pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 58.99pt; height: 30.97pt;">4문항</td></tr><tr><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 43.83pt; height: 30.97pt;">2교시</td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 119.37pt; height: 30.97pt;"> 󰊲 회계학2부</td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 55.54pt; height: 30.97pt;">11:20</td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 127.98pt; height: 30.97pt;">11:30～13:00(90분)</td><td valign="center" style="border-width: 0.28pt 1.7pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 58.99pt; height: 30.97pt;">4문항</td></tr><tr><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 43.83pt; height: 30.97pt;">3교시</td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 119.37pt; height: 30.97pt;"> 󰊳 세법학1부</td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 55.54pt; height: 30.97pt;">13:40</td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 127.98pt; height: 30.97pt;">14:00～15:30(90분)</td><td valign="center" style="border-width: 0.28pt 1.7pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 58.99pt; height: 30.97pt;">4문항</td></tr><tr><td valign="center" style="border-width: 0.28pt 0.28pt 1.7pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 43.83pt; height: 30.97pt;">4교시</td><td valign="center" style="border-width: 0.28pt 0.28pt 1.7pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 119.37pt; height: 30.97pt;"> 󰊴 세법학2부</td><td valign="center" style="border-width: 0.28pt 0.28pt 1.7pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 55.54pt; height: 30.97pt;">15:50</td><td valign="center" style="border-width: 0.28pt 0.28pt 1.7pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 127.98pt; height: 30.97pt;">16:00～17:30(90분)</td><td valign="center" style="border-width: 0.28pt 1.7pt 1.7pt 0.28pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 58.99pt; height: 30.97pt;">4문항</td></tr></tbody></table><table style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; border-collapse: collapse;"><tbody><tr><td valign="center" style="background: rgb(250, 250, 191); padding: 1.41pt; border: 1.7pt solid rgb(53, 53, 53); border-image: none; width: 459.77pt; height: 77.15pt;">▪ 시험과 관련하여 법률․회계처리기준 등을 적용하여 정답을 구하여야 하는 문제는 해당 시험 전일 현재 시행중인 법률․기준* 등을 적용하여 그 정답을 구하여야 함 * 2018년부터 “해당 시험일 현재 시행중인 법률·기준”으로 변경 예정▪ 회계학 과목의 경우 한국채택국제회계기준(K-IFRS)만 적용하여 출제</td></tr></tbody></table> <a href="javascript:checkVirus('grpid%3D1VlCE%26fldid%3Ddbxm%26dataid%3D4%26fileid%3D1%26regdt%3D20170128172041&url=http%3A%2F%2Fcfile273.uf.daum.net%2Fattach%2F215C8C41588C54542C7352')"><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_etc_s.gif" border="0" alt="첨부파일" class="vam"/> 2017년도 제54회 세무사 자격시험 시행계획 공고문.hwp</a> </h1>