<![CDATA[
<!--StartFragment--><p class="0" style="-ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="letter-spacing: 0pt; font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0.0pt;">[</span><span style="mso-fareast-font-family: 함초롬바탕;">질문</span><span style="letter-spacing: 0pt; font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0.0pt;">]</span></p><p class="0" style="-ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"> <!--[if !supportEmptyParas]--> <!--[endif]--> </p><p class="0" style="-ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="mso-fareast-font-family: 함초롬바탕;">체납 과태료</span><span style="letter-spacing: 0pt; font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0.0pt;">, </span><span style="mso-fareast-font-family: 함초롬바탕;">체납 국세 둘 다 </span></p><p class="0" style="-ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"> <!--[if !supportEmptyParas]--> <!--[endif]--> </p><p class="0" style="-ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="mso-fareast-font-family: 함초롬바탕;">가산금 </span><span style="letter-spacing: 0pt; font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0.0pt;">= </span><span style="mso-fareast-font-family: 함초롬바탕;">해당 세금의 </span><span style="letter-spacing: 0pt; font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0.0pt;">100</span><span style="mso-fareast-font-family: 함초롬바탕;">분의 </span><span style="letter-spacing: 0pt; font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0.0pt;">3</span></p><p class="0" style="-ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="mso-fareast-font-family: 함초롬바탕;">중가산금</span><span style="letter-spacing: 0pt; font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0.0pt;">= </span><span style="mso-fareast-font-family: 함초롬바탕;">해당 세금의 </span><span style="letter-spacing: 0pt; font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0.0pt;">1000</span><span style="mso-fareast-font-family: 함초롬바탕;">분의 </span><span style="letter-spacing: 0pt; font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0.0pt;">12 </span><span style="mso-fareast-font-family: 함초롬바탕;">맞나요</span><span style="letter-spacing: 0pt; font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0.0pt;">?</span></p><p class="0" style="-ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"> <!--[if !supportEmptyParas]--> <!--[endif]--> </p><p class="0" style="-ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="mso-fareast-font-family: 함초롬바탕;">작년인가 재작년에 과태료 규정만 바뀐것 같은데</span><span style="letter-spacing: 0pt; font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0.0pt;">... 2016</span><span style="mso-fareast-font-family: 함초롬바탕;">년도 책 가지고 있어서요</span><span style="letter-spacing: 0pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-fareast-font-family: 함초롬바탕;">ㅠㅠ </span></p><p class="0" style="-ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"> <!--[if !supportEmptyParas]--> <!--[endif]--> </p><p class="0" style="-ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"> <!--[if !supportEmptyParas]--> <!--[endif]--> </p><p class="0" style="-ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="letter-spacing: 0pt; font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0.0pt;">[</span><span style="mso-fareast-font-family: 함초롬바탕;">답변</span><span style="letter-spacing: 0pt; font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0.0pt;">] </span></p><p class="0" style="-ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="mso-fareast-font-family: 함초롬바탕;">국세징수법 </span><span style="letter-spacing: 0pt; font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0.0pt;">21</span><span style="mso-fareast-font-family: 함초롬바탕;">조에 규정한 체납가산세</span><span style="letter-spacing: 0pt; font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0.0pt;">, </span><span style="mso-fareast-font-family: 함초롬바탕;">중가산세율은 </span><span style="letter-spacing: 0pt; font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0.0pt;">2018.1.1.</span><span style="mso-fareast-font-family: 함초롬바탕;">시행 국세징수법에서도 동일합니다</span><span style="letter-spacing: 0pt; font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0.0pt;">. </span></p><p class="0" style="-ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"> <!--[if !supportEmptyParas]--> <!--[endif]--> </p><p class="0" style="-ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="letter-spacing: 0pt; font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0.0pt;">[</span><span style="mso-fareast-font-family: 함초롬바탕;">관련 조문</span><span style="letter-spacing: 0pt; font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0.0pt;">] </span></p><table style="border: 0.28pt solid rgb(0, 0, 0); border-collapse: collapse; mso-table-overlap: never;"><tbody><tr><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 481.9pt; height: 2.82pt;"><p class="0" style="-ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="mso-fareast-font-family: 함초롬바탕;">국세징수법</span><span style="letter-spacing: 0pt; font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0.0pt;">(2018.1..</span><span style="mso-fareast-font-family: 함초롬바탕;">시행</span><span style="letter-spacing: 0pt; font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0.0pt;">) </span></p><p class="0" style="-ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"> <!--[if !supportEmptyParas]--> <!--[endif]--> </p><p class="0" style="-ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="mso-fareast-font-family: 함초롬바탕;">제</span><span style="letter-spacing: 0pt; font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0.0pt;">3</span><span style="mso-fareast-font-family: 함초롬바탕;">절 독촉 </span><span style="letter-spacing: 0pt; font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0.0pt;"><</span><span style="mso-fareast-font-family: 함초롬바탕;">개정 </span><span style="letter-spacing: 0pt; font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0.0pt;">2011.4.4.></span></p><p class="0" style="-ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"> <!--[if !supportEmptyParas]--> <!--[endif]--> </p><p class="0" style="-ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="mso-fareast-font-family: 함초롬바탕;">제</span><span style="letter-spacing: 0pt; font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0.0pt;">21</span><span style="mso-fareast-font-family: 함초롬바탕;">조</span><span style="letter-spacing: 0pt; font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0.0pt;">(</span><span style="mso-fareast-font-family: 함초롬바탕;">가산금</span><span style="letter-spacing: 0pt; font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0.0pt;">) </span></p><p class="0" style="-ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="letter-spacing: 0pt; font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0.0pt;"></span></p><p class="0" style="-ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="letter-spacing: 0pt; font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0.0pt;"></span><span style="letter-spacing: 0pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-fareast-font-family: 함초롬바탕;">① </span><span style="mso-fareast-font-family: 함초롬바탕;">국세를 납부기한까지 완납하지 아니하였을 때에는 그 납부기한이 지난 날부터 체납된 국세의 </span><u><strong><span style="letter-spacing: 0pt; font-family: 함초롬바탕; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt;">100</span><span style="font-size: 10pt; mso-fareast-font-family: 함초롬바탕;">분의 </span><span style="letter-spacing: 0pt; font-family: 함초롬바탕; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt;">3</span></strong></u><span style="mso-fareast-font-family: 함초롬바탕;">에 상당하는 가산금을 징수한다</span><span style="letter-spacing: 0pt; font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0.0pt;">.</span></p><p class="0" style="-ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="letter-spacing: 0pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-fareast-font-family: 함초롬바탕;">② </span><span style="mso-fareast-font-family: 함초롬바탕;">체납된 국세를 납부하지 아니하였을 때에는 납부기한이 지난 날부터 매 </span><span style="letter-spacing: 0pt; font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0.0pt;">1</span><span style="mso-fareast-font-family: 함초롬바탕;">개월이 지날 때마다 체납된 국세의<strong> </strong></span><u><strong><span style="letter-spacing: 0pt; font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0.0pt;">1</span><span style="mso-fareast-font-family: 함초롬바탕;">천분의 </span><span style="letter-spacing: 0pt; font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0.0pt;">12</span></strong></u><span style="mso-fareast-font-family: 함초롬바탕;">에 상당하는 가산금을 제</span><span style="letter-spacing: 0pt; font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0.0pt;">1</span><span style="mso-fareast-font-family: 함초롬바탕;">항에 따른 가산금에 가산하여 징수한다</span><span style="letter-spacing: 0pt; font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0.0pt;">. </span><span style="mso-fareast-font-family: 함초롬바탕;">다만</span><span style="letter-spacing: 0pt; font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0.0pt;">, </span><span style="mso-fareast-font-family: 함초롬바탕;">체납된 국세의 납세고지서별</span><span style="letter-spacing: 0pt; font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0.0pt;">·</span><span style="mso-fareast-font-family: 함초롬바탕;">세목별 세액이 </span><span style="letter-spacing: 0pt; font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0.0pt;">100</span><span style="mso-fareast-font-family: 함초롬바탕;">만원 미만인 경우는 제외한다</span><span style="letter-spacing: 0pt; font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0.0pt;">.</span></p><p class="0" style="-ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="letter-spacing: 0pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-fareast-font-family: 함초롬바탕;">③ </span><span style="mso-fareast-font-family: 함초롬바탕;">제</span><span style="letter-spacing: 0pt; font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0.0pt;">2</span><span style="mso-fareast-font-family: 함초롬바탕;">항에 따른 가산금을 가산하여 징수하는 기간은 </span><span style="letter-spacing: 0pt; font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0.0pt;">60</span><span style="mso-fareast-font-family: 함초롬바탕;">개월을 초과하지 못한다</span><span style="letter-spacing: 0pt; font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0.0pt;">.</span></p><p class="0" style="-ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="letter-spacing: 0pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-fareast-font-family: 함초롬바탕;">④ </span><span style="mso-fareast-font-family: 함초롬바탕;">제</span><span style="letter-spacing: 0pt; font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0.0pt;">1</span><span style="mso-fareast-font-family: 함초롬바탕;">항 및 제</span><span style="letter-spacing: 0pt; font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0.0pt;">2</span><span style="mso-fareast-font-family: 함초롬바탕;">항은 국가와 지방자치단체</span><span style="letter-spacing: 0pt; font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0.0pt;">(</span><span style="mso-fareast-font-family: 함초롬바탕;">지방자치단체조합을 포함한다</span><span style="letter-spacing: 0pt; font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0.0pt;">)</span><span style="mso-fareast-font-family: 함초롬바탕;">에 대하여는 적용하지 아니한다</span><span style="letter-spacing: 0pt; font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0.0pt;">.</span></p><p class="0" style="-ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="letter-spacing: 0pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-fareast-font-family: 함초롬바탕;">⑤ </span><span style="mso-fareast-font-family: 함초롬바탕;">상호합의절차가 진행 중이라는 이유로 체납액의 징수를 유예한 경우에는 제</span><span style="letter-spacing: 0pt; font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0.0pt;">2</span><span style="mso-fareast-font-family: 함초롬바탕;">항을 적용하지 아니하고 </span><span style="letter-spacing: 0pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-fareast-font-family: 함초롬바탕;">「</span><span style="mso-fareast-font-family: 함초롬바탕;">국제조세조정에 관한 법률</span><span style="letter-spacing: 0pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-fareast-font-family: 함초롬바탕;">」 </span><span style="mso-fareast-font-family: 함초롬바탕;">제</span><span style="letter-spacing: 0pt; font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0.0pt;">24</span><span style="mso-fareast-font-family: 함초롬바탕;">조제</span><span style="letter-spacing: 0pt; font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0.0pt;">5</span><span style="mso-fareast-font-family: 함초롬바탕;">항에 따른 가산금에 대한 특례를 적용한다</span><span style="letter-spacing: 0pt; font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0.0pt;">.</span></p></td></tr></tbody></table><p class="0" style="-ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"> <!--[if !supportEmptyParas]--> <!--[endif]--> </p><p class="0" style="-ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"> <!--[if !supportEmptyParas]--> <!--[endif]--> </p><p><br></p>
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카페 게시글
④ 행정법 심화 학습
Re:가산금 중가산금에 대해
ExBay
추천 0
조회 1,150
18.01.23 08:35
댓글 4
북마크 번역하기 공유하기 기능 더보기
다음검색
첫댓글 그럼 어쨌든 가산금은 과태료 국세징수 모두 100분의 3맞군요...?
질서행위규제법 24조에 의해 산정되는 과태료와 국세징수법 21조에 의한 체납 국세에 대한 가산금, 중가산금 비율은 동일합니다.
다만 주의하실 것은 질서위반행위규제법상의 과태료와 동일한 율을 적용하는 국세 가산금이란 국세징수법 21조에 의해서 부과되는 체납 국세에 대한 가산금만을 의미합니다. 명칭이 유사하더라도 무신고. 과소신고. 불성실 신고 등 의무위반을 이유로 국세기본법 47조 내지 47조의5에 의해 부과되는 가산세는 그 비율이 다양하게 다릅니다.
@ExBay 무신고 불성실 신고 등에 붙는 건 가산세고 체납에 붙는 건 가산금... 맞나요...? 교재에 가산세 세율은 딱히 중요한 언급이 없는 것 같아 스킵하려 하고ㅠ 체납에 대해서만 외워두려구요ㅠㅠ 자세한 답변 감사합니다ㅠㅠ
@바꿔야지 네 국세징수법상의 가산금, 국세기본법 상의 가산세가 정확한 표현입니다. 답글 수정하겠습니다. 가산세는 너무 복잡해서 공시 행정법 문제로는 출제하기가 곤란해보입니다. 말씀하신대로 체납 가산금만 챙겨서 익히는 게 현명합니다.