리스관련 세무처리기준 정비(법인령 §24⑤)

(15) 리스관련 세무처리기준 정비(법인령 §24⑤)<table style="border-collapse:collapse;table-layout:fixedborder-top:none;border-left:none;border-bottom:none;border-right:none;mso-table-overlap:never;"><tbody><tr><td style="width:222.81pt;height:17.82pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:solid #000000 1.70pt;border-left:solid #000000 1.70pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;background:#f7ffff;" valign="middle">현 행</td><td style="width:222.81pt;height:17.82pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:solid #000000 1.70pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 1.70pt;background:#f7ffff;" valign="middle">개 정 안</td></tr><tr><td style="width:222.81pt;height:7.82pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:solid #000000 0.28pt;border-left:solid #000000 1.70pt;border-bottom:none;border-right:solid #000000 0.28pt;" valign="top"> </td><td style="width:222.81pt;height:7.82pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:none;border-right:solid #000000 1.70pt;" valign="top"> </td></tr><tr><td style="width:222.81pt;height:258.92pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:none;border-left:solid #000000 1.70pt;border-bottom:none;border-right:solid #000000 0.28pt;" valign="top">□ 리스자산의 감가상각  ㅇ 기업회계기준에 따라 금융․운용리스를 구분하여 처리 <p class="0" style="line-height:130%;text-align:center;word-break:keep-all;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-size:13.0pt;"><리스회계기준 변경(K-IFRS 제1017호→제1116호)><table style="border-collapse:collapse;table-layout:fixedborder-top:none;border-left:none;border-bottom:none;border-right:none;mso-table-overlap:never;"><tbody><tr><td rowspan="2" style="width:27.40pt;height:35.30pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #000000 0.28pt;border-left:none;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;background:#ffffe5;" valign="middle"> </td><td rowspan="2" style="width:61.37pt;height:35.30pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;background:#ffffe5;" valign="middle">리스 회사</td><td colspan="2" style="width:122.74pt;height:17.65pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:none;background:#ffffe5;" valign="middle">리스 이용자</td></tr><tr><td style="width:61.37pt;height:17.65pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;background:#ffffe5;" valign="middle"><p class="0" style="line-height:120%;text-align:center;word-break:keep-all;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:90%;letter-spacing:0pt;mso-text-raise:0pt;font-weight:bold;font-size:12.0pt;">(개정 前)</td><td style="width:61.37pt;height:17.65pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:none;background:#ffffe5;" valign="middle"><p class="0" style="line-height:120%;text-align:center;word-break:keep-all;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:90%;letter-spacing:0pt;mso-text-raise:0pt;font-weight:bold;font-size:12.0pt;">(개정 後)</td></tr><tr><td style="width:27.40pt;height:46.45pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #000000 0.28pt;border-left:none;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="middle">금융리스</td><td style="width:61.37pt;height:46.45pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="middle">금융리스채권, 이자수익</td><td style="width:61.37pt;height:46.45pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="middle">금융리스자산, 감가상각비, 이자비용 </td><td rowspan="2" style="width:61.37pt;height:92.90pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:none;" valign="middle"><p class="0" style="line-height:120%;text-align:center;word-break:keep-all;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:90%;letter-spacing:0pt;mso-text-raise:0pt;font-size:12.0pt;">리스자산, 감가상각비, 이자비용</td></tr><tr><td style="width:27.40pt;height:46.45pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #000000 0.28pt;border-left:none;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="middle">운용리스</td><td style="width:61.37pt;height:46.45pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="middle">운용리스 자산, 감가상각비, 운용리스료</td><td style="width:61.37pt;height:46.45pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="middle">운용리스료</td></tr></tbody></table> ※ ‘19년부터 기업회계기준 변경</td><td style="width:222.81pt;height:258.92pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:none;border-left:solid #000000 0.28pt;border-bottom:none;border-right:solid #000000 1.70pt;" valign="top">□ 감가상각 규정 보완 <p class="0" style="line-height:130%;margin-left:30.1pt;text-indent:-30.1pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-weight:bold;vertical-align:super;font-size:15.0pt;"> ㅇ 리스이용자에 대한 기업회계기준 변경과 상관없이 종전 감가상각 방식 유지*  * (금융리스) 리스이용자의 감가상각자산으로 처리  (운용리스) 리스회사의 감가상각 자산으로 처리</td></tr><tr><td style="width:222.81pt;height:5.82pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:none;border-left:solid #000000 1.70pt;border-bottom:solid #000000 1.70pt;border-right:solid #000000 0.28pt;" valign="top"> </td><td style="width:222.81pt;height:5.82pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:none;border-left:solid #000000 0.28pt;border-bottom:solid #000000 1.70pt;border-right:solid #000000 1.70pt;" valign="top"> </td></tr></tbody></table> <개정이유> 세무상 리스처리는 기업회계기준의 목적과 차이가 있는 점을 고려하여 자산의 실질에 따라 처리