기타소득 종합과세

<A name="[문서의 처음]"></A> [문제 3] 거주자 박만능씨의 2006년도 소득세 자료이다. 소득세 부담을 최소화하고자 하는 박만능씨가          2006년도 귀속 종합소득세 산출세액 및 총납부세액을 계산하고 그 계산과정을 명시하시오.          단, 주민세는 무시하기로 한다.(10점) 1. 부동산임대소득금액 : 15,000,000원 2. 근로소득금액 : 30,000,000원 3. 외부 광고회사의 잡지에 기고한 원고료 총액 : 15,000,000원 4. 종합소득공제액 : 10,000,000원 5. 기본세율 <A name=#5e5517a9></A> <TABLE style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none; BORDER-COLLAPSE: collapse" height=74 cellSpacing=0 cellPadding=1 width=567 border=1> <TBODY> <TR> <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px double" vAlign=center width=272 colSpan=2 height=24> 총 연 금 액</TD> <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px double" vAlign=center width=294 height=24> 공 제 액</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 1px; BORDER-TOP: #000000 1px double; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=156 height=24>  </TD> <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px double; BORDER-LEFT: #000000 1px; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=115 height=24>   1천만원 이하</TD> <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px double; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=294 height=24>   과세표준의 8%</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 1px; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=156 height=24> 1천만원 초과</TD> <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=115 height=24>   4천만원 이하</TD> <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=294 height=24>   80만원+1천만원 초과 과세표준의 17%</TD></TR></TBODY></TABLE> [답] 관련법령 : 소득세법 제14조 1. 기타소득금액이 3,000,000원 이하이므로 종합과세와 분리과세를 선택할 수 있다.    15,000,000원 ×  (1-80%) = 3,000,000원 2. 세액의 계산(각 1점) <A name=#5e5517aa></A> <TABLE style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none; BORDER-COLLAPSE: collapse" height=277 cellSpacing=0 cellPadding=1 width=521 border=1> <TBODY> <TR> <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=171 height=25> 구    분</TD> <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=160 height=25> 기타소득 종합과세</TD> <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=190 height=25> 기타소득 분리과세</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=171 height=25> 부동산임대소득금액</TD> <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=160 height=25> 15,000,000원</TD> <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=190 height=25> 15,000,000원</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=171 height=25> 근로소득금액</TD> <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=160 height=25> 30,000,000원</TD> <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=190 height=25> 30,000,000원</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=171 height=25> 기타소득금액</TD> <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=160 height=25>  3,000,000원</TD> <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=190 height=25> -</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=171 height=25> 종합소득금액</TD> <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=160 height=25> 48,000,000원</TD> <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=190 height=25> 45,000,000원</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=171 height=25> 종합소득공제</TD> <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=160 height=25> 10,000,000원</TD> <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=190 height=25> 10,000,000원</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=171 height=25> 과세표준</TD> <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=160 height=25> 38,000,000원</TD> <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=190 height=25> 35,000,000원</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=171 height=25> 산출세액</TD> <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=160 height=25>  5,560,000원</TD> <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=190 height=25>  5,050,000원</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=171 height=25> 기납부세액</TD> <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=160 height=25>   600,000원</TD> <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=190 height=25> -</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=171 height=25> 분리과세 세액</TD> <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=160 height=25> -</TD> <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=190 height=25>    600,000원</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=171 height=25> 총납부세액 합계</TD> <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=160 height=25>  5,560,000원</TD> <TD style="BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid" vAlign=center width=190 height=25>  5,650,000원</TD></TR></TBODY></TABLE> ※ 기타소득금액(3,000,000원) ×  20% = 원천징수세액(600,000)    기타소득을 종합과세 할 때의 세액이 작으므로 세부담의 합계액을 최소화하게 된다.   안녕하세요?^^ 위에 답에서 기타소득종합과세 총납부세액이 이해가 안되서요. 산출세액까지는 이해가 되는데 거기서 기납부세액은 빼주지 않나요?