산업재산권 현물출자이익에 대한 과세특례(2020년 중소기업 조세지원)

<div class="newsHeader" style="font-family: "Nanum Gothic", 맑은고딕, "Malgun Gotihc", 돋움, Dotum, sans-serif; margin: 0px; padding: 0px; border-width: 2px 0px 0px; border-top-style: solid; border-right-style: initial; border-bottom-style: initial; border-left-style: initial; border-top-color: rgb(205, 66, 78); border-right-color: initial; border-bottom-color: initial; border-left-color: initial; border-image: initial; outline: 1px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; width: 990px; color: rgb(35, 31, 32); font-size: 13px;"><h4 style="margin: 0px; padding: 8px 12px; border: 0px; outline: 1px; background: rgb(246, 230, 165); font-size: 19px; line-height: 30px; text-align: center;"><a id="pNm" style="color: rgb(51, 51, 51); border: 0px;">산업재산권 현물출자이익에 대한 과세특례(2020년 중소기업 조세지원)</a></h4><div class="miniInfo" style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent; width: 990px;"><table class="infoTable" style="margin: 0px; padding: 0px; border-width: 1px 0px 0px; border-top-style: solid; border-right-style: initial; border-bottom-style: initial; border-left-style: initial; border-top-color: rgb(196, 197, 201); border-right-color: initial; border-bottom-color: initial; border-left-color: initial; border-image: initial; outline: 1px; background: transparent; table-layout: fixed; border-collapse: collapse; width: 990px;"><caption style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent; line-height: 0; overflow: hidden;"></caption><colgroup><col style="width: 0px;"><col style="width: 0px;"><col style="width: 0px;"><col style="width: 0px;"><col style="width: 0px;"></colgroup><tbody style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;"><tr style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;"><th style="margin: 0px; padding: 0px; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(196, 197, 201); border-bottom-color: rgb(196, 197, 201); border-left-color: initial; border-image: initial; outline: 1px; background: rgb(249, 249, 249); font-size: 14px; color: rgb(89, 89, 89); text-align: center; vertical-align: middle;">분류체계</th><td style="font-family: "Nanum Gothic", 맑은고딕, "Malgun Gotihc", 돋움, Dotum, sans-serif; margin: 0px; padding: 8px 0px 8px 30px; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(196, 197, 201); border-bottom-color: rgb(196, 197, 201); border-left-color: initial; border-image: initial; outline: 1px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; color: rgb(19, 19, 19); vertical-align: middle;"><ul style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent; list-style: none;"><li style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent; list-style: none; vertical-align: top;">제도  >  조세</li><li style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent; list-style: none; vertical-align: top;">기술  >  시험/인증</li></ul></td><th style="margin: 0px; padding: 0px; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(196, 197, 201); border-bottom-color: rgb(196, 197, 201); border-left-color: initial; border-image: initial; outline: 1px; background: rgb(249, 249, 249); font-size: 14px; color: rgb(89, 89, 89); text-align: center; vertical-align: middle;">신청기간</th><td style="font-family: "Nanum Gothic", 맑은고딕, "Malgun Gotihc", 돋움, Dotum, sans-serif; margin: 0px; padding: 8px 0px 8px 30px; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(196, 197, 201); border-bottom-color: rgb(196, 197, 201); border-left-color: initial; border-image: initial; outline: 1px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; color: rgb(19, 19, 19); vertical-align: middle;">상시 접수</td><th class="backgroundNon borderRNon" style="margin: 0px; padding: 0px; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(196, 197, 201); border-bottom-color: rgb(196, 197, 201); border-left-color: initial; border-image: initial; outline: 1px; background: rgb(249, 249, 249); font-size: 14px; color: rgb(89, 89, 89); text-align: center; vertical-align: middle;"><span class="noOnline" style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent; font-weight: 500; font-size: 13px;">온라인 신청이 불가능한 지원사업입니다.</span></th></tr></tbody></table></div><p class="waring" style="margin-top: 11px; border: 0px; outline: 1px; background: transparent; width: 784px; line-height: 18px; font-size: 11px; letter-spacing: -0.05em; color: rgb(89, 89, 89);">※ 사업신청을 하시기 전에 사업에 관한 내용을 반드시 숙지하신 후 신청하시기 바랍니다.</p></div><div class="bodCont" style="font-family: "Nanum Gothic", 맑은고딕, "Malgun Gotihc", 돋움, Dotum, sans-serif; margin: 20px 0px 0px; padding: 0px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(229, 229, 229); border-left-color: initial; border-image: initial; outline: 1px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; width: 990px; color: rgb(35, 31, 32); font-size: 13px;"><h4 class="sumary" style="margin: 0px; padding: 0px 0px 0px 67px; border: 0px; outline: 1px; background: url("../../../images/bizinfo/policy/h4_sumary.png") left top no-repeat rgb(228, 228, 228); font-size: 16px; height: 40px; line-height: 40px;">사업개요</h4><div class="contBox" style="margin: 0px; padding: 19px 28px 29px; border-width: 0px 1px; border-top-style: initial; border-right-style: solid; border-bottom-style: initial; border-left-style: solid; border-top-color: initial; border-right-color: rgb(229, 229, 229); border-bottom-color: initial; border-left-color: rgb(229, 229, 229); border-image: initial; outline: 1px; background: transparent; font-size: 15px; line-height: 1.6em;">산업재산권을 벤처기업 등에 현물출자시 과세하지 않고 출자주식 양도시 양도소득세로 과세하는 방법 선택 허용<br> <br>☞ 벤처기업에 산업재산권 등 출자<br> <br>☞ 특허권등을 출자하고 주식을 취득시 특허권등 재산권의 양도로 인한 기타소득세를 과세하지 아니할 수 있음</div><h4 class="support" style="margin: 0px; padding: 0px 0px 0px 67px; border: 0px; outline: 1px; background: url("../../../images/bizinfo/policy/h4_support.png") left top no-repeat rgb(228, 228, 228); font-size: 16px; height: 40px; line-height: 40px;">지원분야 및 대상</h4><div class="contBox" style="margin: 0px; padding: 19px 28px 29px; border-width: 0px 1px; border-top-style: initial; border-right-style: solid; border-bottom-style: initial; border-left-style: solid; border-top-color: initial; border-right-color: rgb(229, 229, 229); border-bottom-color: initial; border-left-color: rgb(229, 229, 229); border-image: initial; outline: 1px; background: transparent; font-size: 15px; line-height: 1.6em;">ㅇ 지원 대상<br>- 2020년 12월 31일 이전에 특허권, 실용신안권, 디자인권, 상표권 등의 재산권을 「벤처기업 육성에 관한 특별조치법」에 의해 벤처기업 및 창업 3년 이내에 기술성이 우수한 것으로 평가받은 기업등에 현물출자하는 경우<br>- 단, 벤처기업의 지분을 30% 초과 보유하고 있거나 현물출자로 인해 벤처기업의 지분을 30% 초과 보유하게 되는 주주와 친족관계에 있는 자 등 지배주주의 경우 제외</div><h4 class="conditions" style="margin: 0px; padding: 0px 0px 0px 67px; border: 0px; outline: 1px; background: url("../../../images/bizinfo/policy/h4_support.png") left top no-repeat rgb(228, 228, 228); font-size: 16px; height: 40px; line-height: 40px;">지원조건 및 내용</h4><div class="contBox" style="margin: 0px; padding: 19px 28px 29px; border-width: 0px 1px; border-top-style: initial; border-right-style: solid; border-bottom-style: initial; border-left-style: solid; border-top-color: initial; border-right-color: rgb(229, 229, 229); border-bottom-color: initial; border-left-color: rgb(229, 229, 229); border-image: initial; outline: 1px; background: transparent; font-size: 15px; line-height: 1.6em;"><p style="border: 0px; outline: 1px; background: transparent; color: rgb(0, 0, 0);">ㅇ 산업재산권 현물출자이익에 대한 과세특례</p><div align="center" style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;"><img id="IMAG_000000000022001" alt="투자자(특허권 등 소유자)(양도시 기타소득과세이연 후 취득한 주식을 양도시 양도소득세로 납부) → 현물출자 → 벤처기업 등" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.bizinfo.go.kr%2Fcmm%2Ffms%2FgetImageFileDown.do%3FatchFileId%3DFILE_000000000508071" style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent; vertical-align: top; width: 792.188px; height: 248.391px;"></div><p style="border: 0px; outline: 1px; background: transparent; color: rgb(0, 0, 0);"> </p><p style="border: 0px; outline: 1px; background: transparent; color: rgb(0, 0, 0);">ㅇ 지원 내용<br>- 특허권등을 출자하고 주식을 취득시 특허권등 재산권의 양도로 인한 기타소득세를 과세하지 아니할 수 있음<br>- 양도시 주식양도소득세 과세시 기타소득을 과세하지 아니한 부분에 대해서는 양도소득세를 납부함(기타소득에 대한 종합소득세율을 적용하여 납부하는 소득세와 주식 양도소득에 대해 양도소득세율을 적용하여 납부하는 소득세 중 유리한 것을 선택 가능함)</p><p style="border: 0px; outline: 1px; background: transparent; color: rgb(0, 0, 0);"> </p><p style="border: 0px; outline: 1px; background: transparent; color: rgb(0, 0, 0);">ㅇ 관련 법령<br>- 조세특례제한법 제16조의5, 시행령 제14조의4, 시행규칙 제8조의6</p></div><h4 class="papers" style="margin: 0px; padding: 0px 0px 0px 67px; border: 0px; outline: 1px; background: url("../../../images/bizinfo/policy/h4_papers.png") left top no-repeat rgb(228, 228, 228); font-size: 16px; height: 40px; line-height: 40px;">신청방법 및 서류</h4><div class="contBox" style="margin: 0px; padding: 19px 28px 29px; border-width: 0px 1px; border-top-style: initial; border-right-style: solid; border-bottom-style: initial; border-left-style: solid; border-top-color: initial; border-right-color: rgb(229, 229, 229); border-bottom-color: initial; border-left-color: rgb(229, 229, 229); border-image: initial; outline: 1px; background: transparent; font-size: 15px; line-height: 1.6em;">ㅇ 절차 및 제출서류<br>- 금융투자업자를 통해 산업재산권 출자 주식전용계좌를 개설하고 특례적용신청서에 산업재산권 출자 전용계좌개설확인서를 첨부하여 출자로 인한 주식을 부여받는 날의 전날까지 해당 벤처기업에 제출<br>- 특례적용신청서를 제출받은 벤처기업은 특례신청확인서를 출자자에게 발급<br>- 특례적용신청서를 제출받은 벤처기업은 산업재산권 출자로 교부하는 주식을 산업재산권 출자 주식전용계좌로 입고하고, 산업재산권 출자 주식지급명세서와 특례적용대상명세서를 산업재산권의 출자로 인하여 주식을 교부하는 날이 속하는 달의 다음 달 10일까지 원천징수 관할 세무서장에게 제출<br>- 금융투자업자는 산업재산권 출자 주식 전용계좌거래현황신고서를 매분기 종료일의 다음 달 말일까지 세무서장에게 제출<br>- 출자자는 주식 양도 후 양도소득과세표준을 신고하는 경우 특례신청확인서를 관할 세무서장에게 제출</div><h4 class="papers" style="margin: 0px; padding: 0px 0px 0px 67px; border: 0px; outline: 1px; background: url("../../../images/bizinfo/policy/h4_papers.png") left top no-repeat rgb(228, 228, 228); font-size: 16px; height: 40px; line-height: 40px;">가점우대제도</h4><div class="contBox" style="margin: 0px; padding: 19px 28px 29px; border-width: 0px 1px; border-top-style: initial; border-right-style: solid; border-bottom-style: initial; border-left-style: solid; border-top-color: initial; border-right-color: rgb(229, 229, 229); border-bottom-color: initial; border-left-color: rgb(229, 229, 229); border-image: initial; outline: 1px; background: transparent; font-size: 15px; line-height: 1.6em;"><p style="border: 0px; outline: 1px; background: transparent; color: rgb(0, 0, 0);">ㅇ 해당없음</p></div><h4 class="managing" style="margin: 0px; padding: 0px 0px 0px 67px; border: 0px; outline: 1px; background: url("../../../images/bizinfo/policy/h4_managing.png") left top no-repeat rgb(228, 228, 228); font-size: 16px; height: 40px; line-height: 40px;">주관기관 담당부서 및 담당자</h4><div class="contBox" style="margin: 0px; padding: 19px 28px 29px; border-width: 0px 1px; border-top-style: initial; border-right-style: solid; border-bottom-style: initial; border-left-style: solid; border-top-color: initial; border-right-color: rgb(229, 229, 229); border-bottom-color: initial; border-left-color: rgb(229, 229, 229); border-image: initial; outline: 1px; background: transparent; font-size: 15px; line-height: 1.6em;"><table class="inTable" style="margin: 0px; padding: 0px; border: 1px solid rgb(185, 185, 185); outline: 1px; background: transparent; table-layout: fixed; border-collapse: collapse; width: 931px;"><caption style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent; line-height: 0; overflow: hidden;"></caption><colgroup><col style="width: 0px;"><col style="width: 0px;"><col style="width: 0px;"><col style="width: 0px;"></colgroup><tbody style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;"><tr style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;"><th scope="row" style="margin: 0px; padding: 0px 0px 0px 10px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(226, 226, 226); border-left-color: initial; border-image: initial; outline: 1px; background: rgb(243, 243, 243); height: 40px; vertical-align: middle; text-align: left;">주관기관</th><td style="font-family: "Nanum Gothic", 맑은고딕, "Malgun Gotihc", 돋움, Dotum, sans-serif; margin: 0px; padding: 10px 0px 11px 10px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(226, 226, 226); border-left-color: initial; border-image: initial; outline: 1px; background: transparent; vertical-align: middle;">국세청</td><th scope="row" style="margin: 0px; padding: 0px 0px 0px 10px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(226, 226, 226); border-left-color: initial; border-image: initial; outline: 1px; background: rgb(243, 243, 243); height: 40px; vertical-align: middle; text-align: left;">담당부서</th><td style="font-family: "Nanum Gothic", 맑은고딕, "Malgun Gotihc", 돋움, Dotum, sans-serif; margin: 0px; padding: 10px 0px 11px 10px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(226, 226, 226); border-left-color: initial; border-image: initial; outline: 1px; background: transparent; vertical-align: middle;">국세청고객만족센터</td></tr><tr style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;"><th scope="row" style="margin: 0px; padding: 0px 0px 0px 10px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(226, 226, 226); border-left-color: initial; border-image: initial; outline: 1px; background: rgb(243, 243, 243); height: 40px; vertical-align: middle; text-align: left;">전화번호</th><td style="font-family: "Nanum Gothic", 맑은고딕, "Malgun Gotihc", 돋움, Dotum, sans-serif; margin: 0px; padding: 10px 0px 11px 10px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(226, 226, 226); border-left-color: initial; border-image: initial; outline: 1px; background: transparent; vertical-align: middle;">국번없이 126</td><th scope="row" style="margin: 0px; padding: 0px 0px 0px 10px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(226, 226, 226); border-left-color: initial; border-image: initial; outline: 1px; background: rgb(243, 243, 243); height: 40px; vertical-align: middle; text-align: left;">홈페이지URL</th><td style="font-family: "Nanum Gothic", 맑은고딕, "Malgun Gotihc", 돋움, Dotum, sans-serif; margin: 0px; padding: 10px 0px 11px 10px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(226, 226, 226); border-left-color: initial; border-image: initial; outline: 1px; background: transparent; vertical-align: middle;"><a href="http://www.hometax.go.kr/" target="_blank" title="새창으로 열림" class="breakWord" style="color: rgb(51, 51, 51); border: 0px; overflow-wrap: break-word;">http://www.hometax.go.kr</a></td></tr><tr style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;"><th class="bdBtmNon" scope="row" style="margin: 0px; padding: 0px 0px 0px 10px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(226, 226, 226); border-left-color: initial; border-image: initial; outline: 1px; background: rgb(243, 243, 243); height: 40px; vertical-align: middle; text-align: left;">담당자명</th><td class="bdBtmNon" colspan="3" style="font-family: "Nanum Gothic", 맑은고딕, "Malgun Gotihc", 돋움, Dotum, sans-serif; margin: 0px; padding: 10px 0px 11px 10px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(226, 226, 226); border-left-color: initial; border-image: initial; outline: 1px; background: transparent; vertical-align: middle;">사업담당자</td></tr></tbody></table></div><h4 class="receive" style="margin: 0px; padding: 0px 0px 0px 67px; border: 0px; outline: 1px; background: url("../../../images/bizinfo/policy/h4_managing.png") left top no-repeat rgb(228, 228, 228); font-size: 16px; height: 40px; line-height: 40px;">접수기관 담당부서 및 담당자</h4><div class="contBox" style="margin: 0px; padding: 19px 28px 29px; border-width: 0px 1px; border-top-style: initial; border-right-style: solid; border-bottom-style: initial; border-left-style: solid; border-top-color: initial; border-right-color: rgb(229, 229, 229); border-bottom-color: initial; border-left-color: rgb(229, 229, 229); border-image: initial; outline: 1px; background: transparent; font-size: 15px; line-height: 1.6em;"><table class="inTable" style="margin: 0px; padding: 0px; border: 1px solid rgb(185, 185, 185); outline: 1px; background: transparent; table-layout: fixed; border-collapse: collapse; width: 931px;"><caption style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent; line-height: 0; overflow: hidden;"></caption><colgroup><col style="width: 0px;"><col style="width: 0px;"><col style="width: 0px;"><col style="width: 0px;"></colgroup><tbody style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;"><tr style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;"><th scope="row" style="margin: 0px; padding: 0px 0px 0px 10px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(226, 226, 226); border-left-color: initial; border-image: initial; outline: 1px; background: rgb(243, 243, 243); height: 40px; vertical-align: middle; text-align: left;">접수기관</th><td style="font-family: "Nanum Gothic", 맑은고딕, "Malgun Gotihc", 돋움, Dotum, sans-serif; margin: 0px; padding: 10px 0px 11px 10px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(226, 226, 226); border-left-color: initial; border-image: initial; outline: 1px; background: transparent; vertical-align: middle;">국세청</td><th scope="row" style="margin: 0px; padding: 0px 0px 0px 10px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(226, 226, 226); border-left-color: initial; border-image: initial; outline: 1px; background: rgb(243, 243, 243); height: 40px; vertical-align: middle; text-align: left;">담당부서</th><td style="font-family: "Nanum Gothic", 맑은고딕, "Malgun Gotihc", 돋움, Dotum, sans-serif; margin: 0px; padding: 10px 0px 11px 10px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(226, 226, 226); border-left-color: initial; border-image: initial; outline: 1px; background: transparent; vertical-align: middle;">국세청고객만족센터</td></tr><tr style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;"><th scope="row" style="margin: 0px; padding: 0px 0px 0px 10px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(226, 226, 226); border-left-color: initial; border-image: initial; outline: 1px; background: rgb(243, 243, 243); height: 40px; vertical-align: middle; text-align: left;">전화번호</th><td style="font-family: "Nanum Gothic", 맑은고딕, "Malgun Gotihc", 돋움, Dotum, sans-serif; margin: 0px; padding: 10px 0px 11px 10px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(226, 226, 226); border-left-color: initial; border-image: initial; outline: 1px; background: transparent; vertical-align: middle;">국번없이 126</td><th scope="row" style="margin: 0px; padding: 0px 0px 0px 10px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(226, 226, 226); border-left-color: initial; border-image: initial; outline: 1px; background: rgb(243, 243, 243); height: 40px; vertical-align: middle; text-align: left;">홈페이지URL</th><td style="font-family: "Nanum Gothic", 맑은고딕, "Malgun Gotihc", 돋움, Dotum, sans-serif; margin: 0px; padding: 10px 0px 11px 10px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(226, 226, 226); border-left-color: initial; border-image: initial; outline: 1px; background: transparent; vertical-align: middle;"><a href="http://www.hometax.go.kr/" target="_blank" title="새창으로 열림" class="breakWord" style="color: rgb(51, 51, 51); border: 0px; overflow-wrap: break-word;">http://www.hometax.go.kr</a></td></tr><tr style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;"><th class="bdBtmNon" scope="row" style="margin: 0px; padding: 0px 0px 0px 10px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(226, 226, 226); border-left-color: initial; border-image: initial; outline: 1px; background: rgb(243, 243, 243); height: 40px; vertical-align: middle; text-align: left;">담당자명</th><td class="bdBtmNon" colspan="3" style="font-family: "Nanum Gothic", 맑은고딕, "Malgun Gotihc", 돋움, Dotum, sans-serif; margin: 0px; padding: 10px 0px 11px 10px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(226, 226, 226); border-left-color: initial; border-image: initial; outline: 1px; background: transparent; vertical-align: middle;">사업담당자</td></tr></tbody></table></div><h4 class="ect" style="margin: 0px; padding: 0px 0px 0px 67px; border: 0px; outline: 1px; background: url("../../../images/bizinfo/policy/h4_ect.png") left top no-repeat rgb(228, 228, 228); font-size: 16px; height: 40px; line-height: 40px;">기타사항</h4><div class="contBox" style="margin: 0px; padding: 19px 28px 29px; border-width: 0px 1px; border-top-style: initial; border-right-style: solid; border-bottom-style: initial; border-left-style: solid; border-top-color: initial; border-right-color: rgb(229, 229, 229); border-bottom-color: initial; border-left-color: rgb(229, 229, 229); border-image: initial; outline: 1px; background: transparent; font-size: 15px; line-height: 1.6em;">※ 자세한 사항은 기업마당 → 자료마당 → 중소기업 지원책자 → ‘2020년도 중소기업 조세지원’ 참조(<a title="기본브라우저로 이동됩니다" href="http://www.bizinfo.go.kr/see/seec/selectSEEC100.do" target="_blank" style="color: rgb(51, 51, 51); border: 0px;"><font color="#0070c0">☞바로가기</font></a>)</div><h4 class="ect" style="margin: 0px; padding: 0px 0px 0px 67px; border: 0px; outline: 1px; background: url("../../../images/bizinfo/policy/h4_ect.png") left top no-repeat rgb(228, 228, 228); font-size: 16px; height: 40px; line-height: 40px;">문의처</h4><div class="contBox" style="margin: 0px; padding: 19px 28px 29px; border-width: 0px 1px; border-top-style: initial; border-right-style: solid; border-bottom-style: initial; border-left-style: solid; border-top-color: initial; border-right-color: rgb(229, 229, 229); border-bottom-color: initial; border-left-color: rgb(229, 229, 229); border-image: initial; outline: 1px; background: transparent; font-size: 15px; line-height: 1.6em;"><p style="border: 0px; outline: 1px; background: transparent; color: rgb(0, 0, 0);">ㅇ 법령을 확인할 수 있는 사이트는?<br>- 국세법령정보시스템(국세청) <a title="기본브라우저로 이동됩니다" href="http://txsi.hometax.go.kr/" target="_blank" style="color: rgb(51, 51, 51); border: 0px;"><font color="#0070c0">http://txsi.hometax.go.kr</font></a><br>- 국가법령정보센터(법제처) <a title="기본브라우저로 이동됩니다" href="http://www.law.go.kr/" target="_blank" style="color: rgb(51, 51, 51); border: 0px;"><font color="#0070c0">http://www.law.go.kr</font></a><br>- 국회법률정보시스템(국회) <a title="기본브라우저로 이동됩니다" href="http://likms.assembly.go.kr/law" target="_blank" style="color: rgb(51, 51, 51); border: 0px;"><font color="#0070c0">http://likms.assembly.go.kr/law</font></a></p><p style="border: 0px; outline: 1px; background: transparent; color: rgb(0, 0, 0);"> </p><p style="border: 0px; outline: 1px; background: transparent; color: rgb(0, 0, 0);">ㅇ 조세지원 관련 문의는?<br>- 국세청고객만족센터(국세청) <a title="기본브라우저로 이동됩니다" href="http://www.hometax.go.kr/" target="_blank" style="color: rgb(51, 51, 51); border: 0px;"><font color="#0070c0">http://www.hometax.go.kr</font></a>, (국번없이 126)<br>- 세무상담센터(한국세무사회) <a title="기본브라우저로 이동됩니다" href="http://www.kacpta.or.kr/" target="_blank" style="color: rgb(51, 51, 51); border: 0px;"><font color="#0070c0">http://www.kacpta.or.kr</font></a>, (02-587-3572)</p></div></div><p><br></p>