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<p class="0"><span style="font-family: 함초롬바탕; letter-spacing: 0pt; font-size: 11pt;">2. </span><span style="font-size: 11pt;">영업권</span></p><p class="0"><span style="font-family:함초롬바탕;"><!--[if !supportEmptyParas]--><span style="font-size: 11pt;"> </span><!--[endif]--></span></p><p class="0"><span style="font-family: 함초롬바탕; font-size: 11pt;"> </span><span style="font-family: 함초롬바탕; letter-spacing: 0pt; font-size: 11pt;">(1) </span><span style="font-size: 11pt;">기업회계</span></p><p class="0"><span style="font-family:함초롬바탕;"><!--[if !supportEmptyParas]--><span style="font-size: 11pt;"> </span><!--[endif]--></span></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"><span style="font-family: 함초롬바탕; font-size: 11pt;"> </span><span style="font-size: 11pt;">기업회계에서는 사업결합</span><span style="font-family: 함초롬바탕; letter-spacing: 0pt; font-size: 11pt;">(M&A)</span><span style="font-size: 11pt;">시에만 영업권의 계상이 허용된다</span><span style="font-family: 함초롬바탕; letter-spacing: 0pt; font-size: 11pt;">.</span></p><p class="0"><span style="font-family:함초롬바탕;"><!--[if !supportEmptyParas]--><span style="font-size: 11pt;"> </span><!--[endif]--></span></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"><span style="font-family: 함초롬바탕; font-size: 11pt;"> </span><span style="letter-spacing: 0pt; font-size: 11pt;">① </span><span style="font-size: 11pt;">합병</span><span style="font-family: 함초롬바탕; letter-spacing: 0pt; font-size: 11pt;">(</span><span style="font-size: 11pt;">분할 포함</span><span style="font-family: 함초롬바탕; letter-spacing: 0pt; font-size: 11pt;">)</span></p><p class="0"><span style="font-family: 함초롬바탕; font-size: 11pt;"> </span><span style="letter-spacing: 0pt; font-size: 11pt;">② </span><span style="font-size: 11pt;">연결</span></p><p class="0"><span style="font-family: 함초롬바탕; font-size: 11pt;"> </span><span style="letter-spacing: 0pt; font-size: 11pt;">③ </span><span style="font-size: 11pt;">사업양도</span><span style="letter-spacing: 0pt; font-size: 11pt;">・</span><span style="font-size: 11pt;">양수</span></p><p class="0"><span style="font-family:함초롬바탕;"><!--[if !supportEmptyParas]--><span style="font-size: 11pt;"> </span><!--[endif]--></span></p><p class="0"><span style="font-family: 함초롬바탕; font-size: 11pt;"> </span><span style="font-family: 함초롬바탕; letter-spacing: 0pt; font-size: 11pt;">(2) </span><span style="font-size: 11pt;">법인세법</span></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"><span style="font-family: 함초롬바탕; font-size: 11pt;"> </span><span style="font-size: 11pt;">법인세법에서는 </span><span style="font-family: 함초롬바탕; letter-spacing: 0pt; font-size: 11pt;">2010.7.1. </span><span style="font-size: 11pt;">이후 합병 또는 분할에서 발생하는 영업권은 감가상각대상에서 제외되었다</span><span style="font-family: 함초롬바탕; letter-spacing: 0pt; font-size: 11pt;">.</span></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"><span style="font-family: 함초롬바탕; font-size: 11pt;"> </span><span style="font-size: 11pt;">연결회계는 세법과 상관없으므로 결국 법인세법에서는 사업의 양수도과정에서 발생한 영업권과 설립인가</span><span style="font-family: 함초롬바탕; letter-spacing: 0pt; font-size: 11pt;">, </span></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"><span style="font-family: 함초롬바탕; font-size: 11pt;"> </span><span style="font-size: 11pt;">면허취득 등과 관련한 기금 등에 대한 영업권만을 규정하고 있다</span><span style="font-family: 함초롬바탕; letter-spacing: 0pt; font-size: 11pt;">.</span></p><p class="0"><span style="font-family: 함초롬바탕; font-size: 11pt;"> </span><span style="font-size: 11pt;">이때 설립인가 등에 대한 부담금은 기업회계상 영업권이 아닌 다른 무형자산으로 계상될 것이므로 이에 대한</span></p><p class="0"><span style="font-family: 함초롬바탕; font-size: 11pt;"> </span><span style="font-size: 11pt;">세무조정</span><span style="font-family: 함초롬바탕; letter-spacing: 0pt; font-size: 11pt;">(</span><span style="font-size: 11pt;">법인세법상 영업권의 내용연수는 </span><span style="font-family: 함초롬바탕; letter-spacing: 0pt; font-size: 11pt;">5</span><span style="font-size: 11pt;">년</span><span style="font-family: 함초롬바탕; letter-spacing: 0pt; font-size: 11pt;">)</span><span style="font-size: 11pt;">에 유의하여야 한다</span><span style="font-family: 함초롬바탕; letter-spacing: 0pt; font-size: 11pt;">.</span></p>
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