영세율 과세표준을 과소신고한 경우에는 영세율신고불성실 가산세 0.5%가 적용되며, 신고기한 경과후 6개월이내 수정신고시 50%가 감면

<div class="w2group tbl_view_box" style="margin: 0px; padding: 0px; font-family: Dotum, 돋움, Gulim, 굴림, sans-serif; background: transparent; border-top: 1px solid rgb(0, 0, 0); color: rgb(0, 0, 0);"><div class="w2group tbl_view_top" style="margin: 0px; padding: 0px; background: transparent; border-bottom: 1px solid rgb(153, 153, 153);"><div class="w2group title_read" style="margin: 0px; padding: 8px 0px 10px 20px; background: none rgb(251, 251, 251); border-top: 4px solid rgb(253, 253, 253); border-bottom: 1px solid rgb(217, 217, 217); overflow: hidden;"><span class="w2textbox ">세법상담-부가가치세</span><div class="w2group board_data" style="margin: 0px; padding: 0px; background: transparent; float: right; overflow: hidden;"><dl class="w2group " style="margin: 0px; padding: 0px; background: transparent;"><dt class="w2textbox " style="margin: 0px; padding: 0px 0px 0px 11px; float: left; font-weight: bold; background: none;">조회수</dt><dd class="w2textbox " style="margin: 0px; padding: 0px 10px; float: left;">383</dd><dt class="w2textbox " style="margin: 0px; padding: 0px 0px 0px 11px; float: left; font-weight: bold; background: url("../../img/comm/bg/bul_bar.gif") left center no-repeat;">등록일</dt><dd class="w2textbox date" style="margin: 0px; padding: 0px 10px; float: left;">2018-03-12</dd></dl></div></div></div><div class="w2group title_read3 question" style="margin: 0px; padding: 6px 20px; background: url("../../img/comm/img/ico_question.png") 20px 6px no-repeat; overflow: hidden; font-weight: bold; border-bottom: 1px solid rgb(217, 217, 217);"><span class="w2textbox title" style="display: block; padding-left: 25px; line-height: 18px;">부가가치세 수정신고시 가산세 여부</span></div><div class="w2group cont_read2" style="margin: 0px; padding: 30px 20px; background: transparent; min-height: 200px;"><div class="w2textbox " style="margin: 0px; padding: 0px; font-size: 13pt;">법인사업자이고 부가가치세 수정신고 시 가산세에 대해 상담 드립니다 <br><br>1.분기 : 17.1기확정 4~6월 <br>수출매출 과대신고 <br><br>2.분기 : 17.2기확정 10~12월 <br>수출매출 누락신고 <br><br><br></div></div><div class="w2group board_reply" style="margin: 0px; padding: 0px; background: transparent;"></div><div class="w2group cont_file hand_over" style="margin: 0px; padding: 0px; background: transparent; border-top: 1px solid rgb(238, 238, 238);"><dl class="w2group " style="margin: 0px; padding: 0px; background: transparent; overflow: hidden; color: rgb(68, 68, 68);"><dt class="w2textbox ml20 hand_over" style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; padding: 17px 0px 17px 12px; float: left; width: 86px; font-weight: bold; background: url("../../img/comm/bg/bul_bar.gif") right center no-repeat; margin-left: 20px !important;">질문첨부파일</dt></dl></div></div><div class="w2group tbl_view_box2" style="margin: 0px; padding: 16px 20px 10px; font-family: Dotum, 돋움, Gulim, 굴림, sans-serif; background: none rgb(255, 250, 240); border-top: 1px solid rgb(158, 177, 196); border-bottom: 2px solid rgb(158, 177, 196); color: rgb(0, 0, 0);"><div class="w2group tbl_view_top" style="margin: 0px; padding: 0px; background: transparent;"><div class="w2group title_read title_read2 answer" style="margin: 0px; padding: 8px 0px 10px 20px; background-image: url("../../img/comm/img/ico_answer.png"); background-position: left 5px; background-size: initial; background-repeat: no-repeat; background-attachment: initial; background-origin: initial; background-clip: initial; border-top: none; border-bottom: 1px solid rgb(217, 217, 217); overflow: hidden;"><span class="w2textbox title" style="margin-left: 15px; float: left; font-weight: bold; width: 550px; font-size: 13pt;">답변:부가가치세 수정신고시 가산세 여부</span><div class="w2group board_data" style="margin: 0px; padding: 0px; background: transparent; float: right; overflow: hidden;"><dl class="w2group " style="margin: 0px; padding: 0px; background: transparent;"><dt class="w2textbox " style="margin: 0px; padding: 0px 0px 0px 11px; float: left; font-weight: bold; background: none;">답변일</dt><dd class="w2textbox date" style="margin: 0px; padding: 0px 10px; float: left;">2018-03-12</dd></dl></div></div></div><div class="w2group cont_read2" style="margin: 0px; padding: 30px 20px; background: transparent; min-height: 200px;"><div class="w2textbox " style="margin: 0px; padding: 0px; font-size: 13pt;"><p 180%;="" layout-grid-mode:="" char"="" class="바탕글" style="line-height: 18px;"><span 굴림;="" mso-ascii-font-family:="" mso-hansi-font-family:="" 굴림="">안녕하십니까?</span></p><br><p 180%;="" layout-grid-mode:="" char"="" class="바탕글" style="line-height: 18px;"><span 굴림;="" mso-ascii-font-family:="" mso-hansi-font-family:="" 굴림="">항상 국세행정에 대한 관심과 협조에 감사드리며, 답변내용이 도움이 되시기 바랍니다.</span></p><br><p class="바탕글" style="line-height: 18px;"></p><br><p style="line-height: 18px;">1. 영세율 과세표준을 과다하게 신고한 경우에는 가산세가 적용되지 않습니다.</p><br><p style="line-height: 18px;">2. 영세율 과세표준을 과소신고한 경우에는 영세율신고불성실 가산세 0.5%가 적용되며, 신고기한 경과후 6개월이내 수정신고시 50%가 감면됩니다.</p><br><p 180%;="" layout-grid-mode:="" char"="" class="바탕글" style="line-height: 18px;"><span 굴림;="" mso-ascii-font-family:="" mso-hansi-font-family:="" 굴림="">오늘도 좋은 하루 되시길 바라오며, 늘 행복이 충만하시기를 기원합니다.</span></p><br><p class="바탕글" style="line-height: 18px;"></p><span -윤명조120=""><span -윤고딕120=""><br><p class="집행-1" style="line-height: 18px;"><span -윤고딕120=""><strong><u>* 부가가치세법 집행기준 60-0-13</u></strong></span></p><br><p class="집행-2" style="line-height: 18px;">과다 기재한 영세율과세표준에 대한 가산세</p></span><br><p class="본문-2" style="line-height: 18px;"><span -윤명조120="">영세율이 적용되는 사업자가 영세율 붙임서류를 정상적으로 제출하였으나 그 신고한 과세표준</span><span -윤명조120="">이 신고하여야 할 과세표준보다 과다하게 신고한 경우에는 영세율과세표준신고불성실가산세를 적용하지 아니한다.</span></p><div><span -윤명조120=""><br></span></div></span></div></div></div><p><br></p>