유가환급금 악착같이 받아가기

유가환급금 악착같이 받아가기 <?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /><o:p> </o:p> Ⅰ. 환급대상자<o:p></o:p> <TABLE class=MsoNormalTable style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none; BORDER-COLLAPSE: collapse; mso-border-alt: solid black .25pt" cellSpacing=0 cellPadding=0 border=1> <TBODY> <TR style="HEIGHT: 2.8pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes"> <TD style="BORDER-RIGHT: black 1pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: black 1pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: black 1pt solid; WIDTH: 32.3pt; PADDING-TOP: 1.4pt; BORDER-BOTTOM: black 1pt solid; HEIGHT: 2.8pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid black .25pt" width=43> <o:p> </o:p></TD> <TD style="BORDER-RIGHT: black 1pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: black 1pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #ece9d8; WIDTH: 193.6pt; PADDING-TOP: 1.4pt; BORDER-BOTTOM: black 1pt solid; HEIGHT: 2.8pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid black .25pt; mso-border-left-alt: solid black .25pt" width=258> 근로소득자<o:p></o:p></TD> <TD style="BORDER-RIGHT: black 1pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: black 1pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #ece9d8; WIDTH: 256.2pt; PADDING-TOP: 1.4pt; BORDER-BOTTOM: black 1pt solid; HEIGHT: 2.8pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid black .25pt; mso-border-left-alt: solid black .25pt" width=342> 사업소득자<o:p></o:p></TD></TR> <TR style="HEIGHT: 8.45pt; mso-yfti-irow: 1"> <TD style="BORDER-RIGHT: black 1pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: black 1pt solid; WIDTH: 32.3pt; PADDING-TOP: 1.4pt; BORDER-BOTTOM: black 1pt solid; HEIGHT: 8.45pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid black .25pt; mso-border-top-alt: solid black .25pt" width=43> 대상<o:p></o:p></TD> <TD style="BORDER-RIGHT: black 1pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #ece9d8; WIDTH: 449.8pt; PADDING-TOP: 1.4pt; BORDER-BOTTOM: black 1pt solid; HEIGHT: 8.45pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid black .25pt; mso-border-left-alt: solid black .25pt; mso-border-top-alt: solid black .25pt" width=600 colSpan=2> 1. 국내에 주소를 두거나 1년이상 거소를 둔 개인<o:p></o:p> 2. 기준소득기간 ①총급여액 3600만원 이하 ②종합소득금액 2400만원 이하의 자<o:p></o:p></TD></TR> <TR style="HEIGHT: 2.8pt; mso-yfti-irow: 2"> <TD style="BORDER-RIGHT: black 1pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: black 1pt solid; WIDTH: 32.3pt; PADDING-TOP: 1.4pt; BORDER-BOTTOM: black 1pt solid; HEIGHT: 2.8pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid black .25pt; mso-border-top-alt: solid black .25pt" width=43 rowSpan=2> 제외<o:p></o:p></TD> <TD style="BORDER-RIGHT: black 1pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #ece9d8; WIDTH: 449.8pt; PADDING-TOP: 1.4pt; BORDER-BOTTOM: black 1pt solid; HEIGHT: 2.8pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid black .25pt; mso-border-left-alt: solid black .25pt; mso-border-top-alt: solid black .25pt" width=600 colSpan=2> 유가연동보조금 지급대상자는 제외 단, 1톤이하 자가용 화물차 소유자에게 지급하는 유류세환급은 중복지원 가능<o:p></o:p></TD></TR> <TR style="HEIGHT: 12.8pt; mso-yfti-irow: 3"> <TD style="BORDER-RIGHT: black 1pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #ece9d8; WIDTH: 193.6pt; PADDING-TOP: 1.4pt; BORDER-BOTTOM: black 1pt solid; HEIGHT: 12.8pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid black .25pt; mso-border-left-alt: solid black .25pt; mso-border-top-alt: solid black .25pt" width=258> 의무복무중인 현역병(전경등 포함)<o:p></o:p></TD> <TD style="BORDER-RIGHT: black 1pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #ece9d8; WIDTH: 256.2pt; PADDING-TOP: 1.4pt; BORDER-BOTTOM: black 1pt solid; HEIGHT: 12.8pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid black .25pt; mso-border-left-alt: solid black .25pt; mso-border-top-alt: solid black .25pt" width=342> 사업자등록없는자 단, 면세인적용역제공자는 사업자등록없어도 신청가능 : 학습지방문판매원, 서적판매원등)<o:p></o:p></TD></TR> <TR style="HEIGHT: 12.8pt; mso-yfti-irow: 4; mso-yfti-lastrow: yes"> <TD style="BORDER-RIGHT: black 1pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: black 1pt solid; WIDTH: 32.3pt; PADDING-TOP: 1.4pt; BORDER-BOTTOM: black 1pt solid; HEIGHT: 12.8pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid black .25pt; mso-border-top-alt: solid black .25pt" width=43> 기준소득기간<o:p></o:p></TD> <TD style="BORDER-RIGHT: black 1pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #ece9d8; WIDTH: 449.8pt; PADDING-TOP: 1.4pt; BORDER-BOTTOM: black 1pt solid; HEIGHT: 12.8pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid black .25pt; mso-border-left-alt: solid black .25pt; mso-border-top-alt: solid black .25pt" width=600 colSpan=2> 1. 원칙 : 2007년<o:p></o:p> 2. 예외 : 2008년(2007년 소득이 없는 자로 <?xml:namespace prefix = st1 ns = "urn:schemas-microsoft-com:office:smarttags" /><st1:date Day="1" Month="1" Year="2008" o:ls="trans" w:st="on">2008.01.01</st1:date> 이후 신규채용자 또는 신규 개업자)<o:p></o:p></TD></TR></TBODY></TABLE> ☞ 위의 총급여액이란 비과세급여 및 일용근로급여 제외한 총급여액을 말함<o:p></o:p> ☞ 일용근로자도 유가환급대상이 됩니다.<o:p></o:p> 1. 지급대상 : 일용근로급여액만 있는자로서 <st1:date Day="1" Month="7" Year="2007" o:ls="trans" w:st="on">07.7.1</st1:date>~<st1:date Day="30" Month="6" Year="2008" o:ls="trans" w:st="on">08.6.30</st1:date>까지 총급여액 3600만원 이하<o:p></o:p> ✔ 예외 : 해당기간 총급여액이 최저임금등 감안해 대통령령으로 정하는 금액 미달자 제외<o:p></o:p> 2. 일용근로자는 따로 신청받지 않고 사업자가 제출한 일용근로소득지급명세서에 의해 환급<o:p></o:p> ✔ 실제환급액 = 유가환급금 X 환산근로제공월수 / 12<o:p></o:p> <o:p> </o:p> Ⅱ. 소득구간별 유가환급금 (기준소득기간의 총급여액 및 종합소득금액으로 결정)<o:p></o:p> <TABLE class=MsoNormalTable style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none; BORDER-COLLAPSE: collapse; mso-border-alt: solid black .25pt" cellSpacing=0 cellPadding=0 border=1> <TBODY> <TR style="HEIGHT: 2.8pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes"> <TD style="BORDER-RIGHT: black 1pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: black 1pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: black 1pt solid; WIDTH: 110.55pt; PADDING-TOP: 1.4pt; BORDER-BOTTOM: black 1pt solid; HEIGHT: 2.8pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid black .25pt" width=147> 총급여액(근로소득자)<o:p></o:p></TD> <TD style="BORDER-RIGHT: black 1pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: black 1pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #ece9d8; WIDTH: 87.9pt; PADDING-TOP: 1.4pt; BORDER-BOTTOM: black 1pt solid; HEIGHT: 2.8pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid black .25pt; mso-border-left-alt: solid black .25pt" width=117> 유가환급금(만원)<o:p></o:p></TD> <TD style="BORDER-RIGHT: black 1pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: black 1pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #ece9d8; WIDTH: 133.2pt; PADDING-TOP: 1.4pt; BORDER-BOTTOM: black 1pt solid; HEIGHT: 2.8pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid black .25pt; mso-border-left-alt: solid black .25pt" width=178> 종합소득금액(사업소득자)<o:p></o:p></TD> <TD style="BORDER-RIGHT: black 1pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: black 1pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #ece9d8; WIDTH: 87.9pt; PADDING-TOP: 1.4pt; BORDER-BOTTOM: black 1pt solid; HEIGHT: 2.8pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid black .25pt; mso-border-left-alt: solid black .25pt" width=117> 유가환급금(만원)<o:p></o:p></TD></TR> <TR style="HEIGHT: 2.8pt; mso-yfti-irow: 1"> <TD style="BORDER-RIGHT: black 1pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: black 1pt solid; WIDTH: 110.55pt; PADDING-TOP: 1.4pt; BORDER-BOTTOM: black 1pt solid; HEIGHT: 2.8pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid black .25pt; mso-border-top-alt: solid black .25pt" width=147> 3000만원 이하<o:p></o:p></TD> <TD style="BORDER-RIGHT: black 1pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #ece9d8; WIDTH: 87.9pt; PADDING-TOP: 1.4pt; BORDER-BOTTOM: black 1pt solid; HEIGHT: 2.8pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid black .25pt; mso-border-left-alt: solid black .25pt; mso-border-top-alt: solid black .25pt" width=117> 24<o:p></o:p></TD> <TD style="BORDER-RIGHT: black 1pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #ece9d8; WIDTH: 133.2pt; PADDING-TOP: 1.4pt; BORDER-BOTTOM: black 1pt solid; HEIGHT: 2.8pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid black .25pt; mso-border-left-alt: solid black .25pt; mso-border-top-alt: solid black .25pt" width=178> 2000만원 이하<o:p></o:p></TD> <TD style="BORDER-RIGHT: black 1pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #ece9d8; WIDTH: 87.9pt; PADDING-TOP: 1.4pt; BORDER-BOTTOM: black 1pt solid; HEIGHT: 2.8pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid black .25pt; mso-border-left-alt: solid black .25pt; mso-border-top-alt: solid black .25pt" width=117> 24<o:p></o:p></TD></TR> <TR style="HEIGHT: 2.8pt; mso-yfti-irow: 2"> <TD style="BORDER-RIGHT: black 1pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: black 1pt solid; WIDTH: 110.55pt; PADDING-TOP: 1.4pt; BORDER-BOTTOM: black 1pt solid; HEIGHT: 2.8pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid black .25pt; mso-border-top-alt: solid black .25pt" width=147> 3000 ~ 3200<o:p></o:p></TD> <TD style="BORDER-RIGHT: black 1pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #ece9d8; WIDTH: 87.9pt; PADDING-TOP: 1.4pt; BORDER-BOTTOM: black 1pt solid; HEIGHT: 2.8pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid black .25pt; mso-border-left-alt: solid black .25pt; mso-border-top-alt: solid black .25pt" width=117> 18<o:p></o:p></TD> <TD style="BORDER-RIGHT: black 1pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #ece9d8; WIDTH: 133.2pt; PADDING-TOP: 1.4pt; BORDER-BOTTOM: black 1pt solid; HEIGHT: 2.8pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid black .25pt; mso-border-left-alt: solid black .25pt; mso-border-top-alt: solid black .25pt" width=178> 2000 ~ 2130<o:p></o:p></TD> <TD style="BORDER-RIGHT: black 1pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #ece9d8; WIDTH: 87.9pt; PADDING-TOP: 1.4pt; BORDER-BOTTOM: black 1pt solid; HEIGHT: 2.8pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid black .25pt; mso-border-left-alt: solid black .25pt; mso-border-top-alt: solid black .25pt" width=117> 18<o:p></o:p></TD></TR> <TR style="HEIGHT: 2.8pt; mso-yfti-irow: 3"> <TD style="BORDER-RIGHT: black 1pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: black 1pt solid; WIDTH: 110.55pt; PADDING-TOP: 1.4pt; BORDER-BOTTOM: black 1pt solid; HEIGHT: 2.8pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid black .25pt; mso-border-top-alt: solid black .25pt" width=147> 3200 ~ 3400<o:p></o:p></TD> <TD style="BORDER-RIGHT: black 1pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #ece9d8; WIDTH: 87.9pt; PADDING-TOP: 1.4pt; BORDER-BOTTOM: black 1pt solid; HEIGHT: 2.8pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid black .25pt; mso-border-left-alt: solid black .25pt; mso-border-top-alt: solid black .25pt" width=117> 12<o:p></o:p></TD> <TD style="BORDER-RIGHT: black 1pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #ece9d8; WIDTH: 133.2pt; PADDING-TOP: 1.4pt; BORDER-BOTTOM: black 1pt solid; HEIGHT: 2.8pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid black .25pt; mso-border-left-alt: solid black .25pt; mso-border-top-alt: solid black .25pt" width=178> 2130 ~ 2260<o:p></o:p></TD> <TD style="BORDER-RIGHT: black 1pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #ece9d8; WIDTH: 87.9pt; PADDING-TOP: 1.4pt; BORDER-BOTTOM: black 1pt solid; HEIGHT: 2.8pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid black .25pt; mso-border-left-alt: solid black .25pt; mso-border-top-alt: solid black .25pt" width=117> 12<o:p></o:p></TD></TR> <TR style="HEIGHT: 2.8pt; mso-yfti-irow: 4"> <TD style="BORDER-RIGHT: black 1pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: black 1pt solid; WIDTH: 110.55pt; PADDING-TOP: 1.4pt; BORDER-BOTTOM: black 1pt solid; HEIGHT: 2.8pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid black .25pt; mso-border-top-alt: solid black .25pt" width=147> 3400 ~ 3600<o:p></o:p></TD> <TD style="BORDER-RIGHT: black 1pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #ece9d8; WIDTH: 87.9pt; PADDING-TOP: 1.4pt; BORDER-BOTTOM: black 1pt solid; HEIGHT: 2.8pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid black .25pt; mso-border-left-alt: solid black .25pt; mso-border-top-alt: solid black .25pt" width=117> 6<o:p></o:p></TD> <TD style="BORDER-RIGHT: black 1pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #ece9d8; WIDTH: 133.2pt; PADDING-TOP: 1.4pt; BORDER-BOTTOM: black 1pt solid; HEIGHT: 2.8pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid black .25pt; mso-border-left-alt: solid black .25pt; mso-border-top-alt: solid black .25pt" width=178> 2260 ~ 2400<o:p></o:p></TD> <TD style="BORDER-RIGHT: black 1pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #ece9d8; WIDTH: 87.9pt; PADDING-TOP: 1.4pt; BORDER-BOTTOM: black 1pt solid; HEIGHT: 2.8pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid black .25pt; mso-border-left-alt: solid black .25pt; mso-border-top-alt: solid black .25pt" width=117> 6<o:p></o:p></TD></TR> <TR style="HEIGHT: 2.8pt; mso-yfti-irow: 5; mso-yfti-lastrow: yes"> <TD style="BORDER-RIGHT: black 1pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: black 1pt solid; WIDTH: 110.55pt; PADDING-TOP: 1.4pt; BORDER-BOTTOM: black 1pt solid; HEIGHT: 2.8pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid black .25pt; mso-border-top-alt: solid black .25pt" width=147> 3600만원 초과<o:p></o:p></TD> <TD style="BORDER-RIGHT: black 1pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #ece9d8; WIDTH: 87.9pt; PADDING-TOP: 1.4pt; BORDER-BOTTOM: black 1pt solid; HEIGHT: 2.8pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid black .25pt; mso-border-left-alt: solid black .25pt; mso-border-top-alt: solid black .25pt" width=117> 환급금없음<o:p></o:p></TD> <TD style="BORDER-RIGHT: black 1pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #ece9d8; WIDTH: 133.2pt; PADDING-TOP: 1.4pt; BORDER-BOTTOM: black 1pt solid; HEIGHT: 2.8pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid black .25pt; mso-border-left-alt: solid black .25pt; mso-border-top-alt: solid black .25pt" width=178> 2400만원 초과<o:p></o:p></TD> <TD style="BORDER-RIGHT: black 1pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #ece9d8; WIDTH: 87.9pt; PADDING-TOP: 1.4pt; BORDER-BOTTOM: black 1pt solid; HEIGHT: 2.8pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid black .25pt; mso-border-left-alt: solid black .25pt; mso-border-top-alt: solid black .25pt" width=117> 환급금 없음<o:p></o:p></TD></TR></TBODY></TABLE> ☞ 실제환급액 = 유가환급금 X <st1:date Day="1" Month="1" Year="2008" o:ls="trans" w:st="on">2008.1.1</st1:date>~<st1:date Day="31" Month="12" Year="2008" o:ls="trans" w:st="on">2008.12.31</st1:date> 기간의 근로제공월수 / 12<o:p></o:p> 1. 근로제공기간은 <st1:date Day="31" Month="12" Year="2008" o:ls="trans" w:st="on">08.12.31</st1:date>까지 근무(영업)한다는 가정하에 15일미만은 없는 것으로하고 15일이상은 1월로 계산<o:p></o:p> 2. 근로제공기간과 사업영위기간이 모두 있거나 겹치는 경우 그 기간동안 근로제공 없고 사업영위로 봄 <o:p></o:p> <o:p> </o:p> Ⅲ. 유가환급금 신청시기 및 신청방법 그리고 지급시기 및 지급방법<o:p></o:p> <TABLE class=MsoNormalTable style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none; BORDER-COLLAPSE: collapse; mso-border-alt: solid black .25pt" cellSpacing=0 cellPadding=0 border=1> <TBODY> <TR style="HEIGHT: 12.8pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes"> <TD style="BORDER-RIGHT: black 1pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: black 1pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: black 1pt solid; WIDTH: 63.45pt; PADDING-TOP: 1.4pt; BORDER-BOTTOM: black 1pt solid; HEIGHT: 12.8pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid black .25pt" width=85>   <o:p></o:p></TD> <TD style="BORDER-RIGHT: black 1pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: black 1pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #ece9d8; WIDTH: 178.05pt; PADDING-TOP: 1.4pt; BORDER-BOTTOM: black 1pt solid; HEIGHT: 12.8pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid black .25pt; mso-border-left-alt: solid black .25pt" width=237> 원천징수의무자일괄 신청<o:p></o:p></TD> <TD style="BORDER-RIGHT: black 1pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: black 1pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #ece9d8; WIDTH: 178.05pt; PADDING-TOP: 1.4pt; BORDER-BOTTOM: black 1pt solid; HEIGHT: 12.8pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid black .25pt; mso-border-left-alt: solid black .25pt" width=237> 본인 개별 신청<o:p></o:p></TD></TR> <TR style="HEIGHT: 12.8pt; mso-yfti-irow: 1"> <TD style="BORDER-RIGHT: black 1pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: black 1pt solid; WIDTH: 63.45pt; PADDING-TOP: 1.4pt; BORDER-BOTTOM: black 1pt solid; HEIGHT: 12.8pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid black .25pt; mso-border-top-alt: solid black .25pt" width=85> 대상<o:p></o:p></TD> <TD style="BORDER-RIGHT: black 1pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #ece9d8; WIDTH: 178.05pt; PADDING-TOP: 1.4pt; BORDER-BOTTOM: black 1pt solid; HEIGHT: 12.8pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid black .25pt; mso-border-left-alt: solid black .25pt; mso-border-top-alt: solid black .25pt" width=237> 1. 근로소득만 있는 자(갑종, 을종)<o:p></o:p> 2. 연말정산대상 사업소득자(보험모집인, 방문판매원)<o:p></o:p></TD> <TD style="BORDER-RIGHT: black 1pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #ece9d8; WIDTH: 178.05pt; PADDING-TOP: 1.4pt; BORDER-BOTTOM: black 1pt solid; HEIGHT: 12.8pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid black .25pt; mso-border-left-alt: solid black .25pt; mso-border-top-alt: solid black .25pt" width=237> 1. 사업소득자<o:p></o:p> 2. 근로소득과 근로소득외 종합소득있는 자<o:p></o:p></TD></TR> <TR style="HEIGHT: 2.8pt; mso-yfti-irow: 2"> <TD style="BORDER-RIGHT: black 1pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: black 1pt solid; WIDTH: 63.45pt; PADDING-TOP: 1.4pt; BORDER-BOTTOM: black 1pt solid; HEIGHT: 2.8pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid black .25pt; mso-border-top-alt: solid black .25pt" width=85> 원칙<o:p></o:p></TD> <TD style="BORDER-RIGHT: black 1pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #ece9d8; WIDTH: 178.05pt; PADDING-TOP: 1.4pt; BORDER-BOTTOM: black 1pt solid; HEIGHT: 2.8pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid black .25pt; mso-border-left-alt: solid black .25pt; mso-border-top-alt: solid black .25pt" width=237> 2008년 10월 신청, 08년 11월 지급<o:p></o:p></TD> <TD style="BORDER-RIGHT: black 1pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #ece9d8; WIDTH: 178.05pt; PADDING-TOP: 1.4pt; BORDER-BOTTOM: black 1pt solid; HEIGHT: 2.8pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid black .25pt; mso-border-left-alt: solid black .25pt; mso-border-top-alt: solid black .25pt" width=237> 08년 11월 신청, 08년 12월 지급<o:p></o:p></TD></TR> <TR style="HEIGHT: 2.8pt; mso-yfti-irow: 3"> <TD style="BORDER-RIGHT: black 1pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: black 1pt solid; WIDTH: 63.45pt; PADDING-TOP: 1.4pt; BORDER-BOTTOM: black 1pt solid; HEIGHT: 2.8pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid black .25pt; mso-border-top-alt: solid black .25pt" width=85> 예외<o:p></o:p></TD> <TD style="BORDER-RIGHT: black 1pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #ece9d8; WIDTH: 356.1pt; PADDING-TOP: 1.4pt; BORDER-BOTTOM: black 1pt solid; HEIGHT: 2.8pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid black .25pt; mso-border-left-alt: solid black .25pt; mso-border-top-alt: solid black .25pt" width=475 colSpan=2> 2009년 5월 신청, 09년 6월 지급 (08년 신규개업자, 신규채용자의 경우)<o:p></o:p></TD></TR> <TR style="HEIGHT: 2.8pt; mso-yfti-irow: 4"> <TD style="BORDER-RIGHT: black 1pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: black 1pt solid; WIDTH: 63.45pt; PADDING-TOP: 1.4pt; BORDER-BOTTOM: black 1pt solid; HEIGHT: 2.8pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid black .25pt; mso-border-top-alt: solid black .25pt" width=85> 신청방법<o:p></o:p></TD> <TD style="BORDER-RIGHT: black 1pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #ece9d8; WIDTH: 356.1pt; PADDING-TOP: 1.4pt; BORDER-BOTTOM: black 1pt solid; HEIGHT: 2.8pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid black .25pt; mso-border-left-alt: solid black .25pt; mso-border-top-alt: solid black .25pt" width=475 colSpan=2> 1. 유가환급신청서를 작성해 관할세무서에 제출하기만 하면 됨<o:p></o:p> 2. 사업자등록없는 면세인적용역제공자는사업소득원천징수영수증도 제출<o:p></o:p></TD></TR> <TR style="HEIGHT: 2.8pt; mso-yfti-irow: 5; mso-yfti-lastrow: yes"> <TD style="BORDER-RIGHT: black 1pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: black 1pt solid; WIDTH: 63.45pt; PADDING-TOP: 1.4pt; BORDER-BOTTOM: black 1pt solid; HEIGHT: 2.8pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid black .25pt; mso-border-top-alt: solid black .25pt" width=85> 지급방법<o:p></o:p></TD> <TD style="BORDER-RIGHT: black 1pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #ece9d8; WIDTH: 178.05pt; PADDING-TOP: 1.4pt; BORDER-BOTTOM: black 1pt solid; HEIGHT: 2.8pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid black .25pt; mso-border-left-alt: solid black .25pt; mso-border-top-alt: solid black .25pt" width=237> 환급대상 근로자 명의 계좌로 이체<o:p></o:p></TD> <TD style="BORDER-RIGHT: black 1pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #ece9d8; WIDTH: 178.05pt; PADDING-TOP: 1.4pt; BORDER-BOTTOM: black 1pt solid; HEIGHT: 2.8pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid black .25pt; mso-border-left-alt: solid black .25pt; mso-border-top-alt: solid black .25pt" width=237> 신청자 명의 계좌로 이체<o:p></o:p></TD></TR></TBODY></TABLE> ✔ 주의 : 유가환급금은 신청기한 내 신청하지 않은 경우에는 지급되지 않습니다.<o:p></o:p> <o:p> </o:p> Ⅳ. 기타 사항<o:p></o:p> 1. 중도퇴사자의 환급금 정산<o:p></o:p> ① 유가환급금을 받은 근로자가 08.12월 이전 퇴직해 실제 받아야 할 유가환급금이 감소한 경우에는 원천칭수의무자가 유가환급금을 정산해 납부<o:p></o:p> ② 퇴직하는 날이 속하는 달의 다음달 10일까지 그 차액을 원천징수해 납부<o:p></o:p> 2. 유가환급금을 지급받고 08.12월까지 영업하지 않고 폐업하는 경우 그 차액 납부해야 함<o:p></o:p> 3. 유가환급금은 체납세액이 있는 납세자도 압류나 체납액에 충당하지 않고 전액 지급함<o:p></o:p> 4. 부당한 방법으로 초과신청해 부당환급금 발생시 부당환급액의 40% 가산세로 추징<o:p></o:p> <o:p> </o:p> Ⅴ. 사례로 보는 유가환급금<o:p></o:p> 1. 07년 10월 입사한 K씨의 07년 연말정산시 07년 총급여액이 3200만원이였고 현재 재직 중이라면??<o:p></o:p> ① 08년 12월까지 근무하는 것으로 가정해 08.11월에 18만원 환급받음<o:p></o:p> ② 만일 11.10일 퇴사한다면 18만원 - [18만원 X 10/12] = 3만원을 납부해야 함<o:p></o:p> ③ 11.10일 퇴사후 곧바로 다시 재입사한 경우 재입사한 회사를 통해 09.05월 추가분환 급신청 할 수 있음<o:p></o:p> <o:p> </o:p> 2. <st1:date Day="5" Month="6" Year="2008" o:ls="trans" w:st="on">08년 6월 5일</st1:date> 신규입사한 L씨의 08년 총급여액이 1800만원인 경우??<o:p></o:p> ① 신규채용자이므로 09.05월 환급신청해 09.06월 환급액 지급 받음<o:p></o:p> ② 6.5일 입사이므로 6월의 근무기간이 15일이상이므로 총 근무월수는 7개월임<o:p></o:p> ③ 실제환급액 = 24만원 X 7/12 = 14만원 <o:p></o:p>