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<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-종합소득세</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;">753</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;">2009-09-28</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;">매출누락이 확인되어 종합소득세 수정신고를 하려고 합니다</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;">안녕하세요<br>저희가 수임하고 있는 개인회사에서 부가세 신고는 제대로 햐였으나 종합소득세 신고시 매출이 누락이 되었습니다. 이에 종합소득세 수정신고를 하려고 합니다.<br>1. 수입금액에 산입할 금액은 부가세를 제외한 공급가액만 추가로 가산하면 되는지요?<br>2. 소득금액조정합계표에 처분을 예:,기타기타소득,기타인출...무엇으로 해야햐며, 과목별소득금액조정명세서에는 무엇이라고 적어야 하는가요?<br><br>감사합니다<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;">부가가치세(매출세액)는수입금액에포함하지않는것임</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;">2009-09-28</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;"><meta‎http-equiv=content-typecontent="text html;charset="euc-kr">1.수입금액을과소하게신고한경우누락한금액을기신고한수입금액과합산하여수정신고하시면됩니다.<p style="line-height: 18px;"></p><pstyle="margin-top:0px;margin-bottom:0px;line-height:150%"align=left>이때부가가치세(매출세액)는수입금액에포함하지않는것입니다.<p style="line-height: 18px;"></p><pstyle="margin-top:0px;margin-bottom:0px;line-height:150%"align=left> <p style="line-height: 18px;"></p><pstyle="margin-top:0px;margin-bottom:0px;line-height:150%"align=left>2.소득세신고시소득금액조정합계표작성시소득처분란은없으며,과소신고한수입금액을총수입금액산입(필요경비불산입)란에"과목"과"금액"을기재하시면될것입니다.<p style="line-height: 18px;"></p><pstyle="margin-top:0px;margin-bottom:0px;line-height:150%"align=left>과목별소득금액조정명세서작성시"과목","금액"을기재후"처분"란에는과세소득이당해거주자에게귀속된경우에는"인출"로처분하고국가또는다른사업자등에게귀속된경우에는"기타사외유출"로처분한후"조정내용"란에는"ㅇㅇㅇㅇ에대한매출액신고누락으로수입금액에산입후ㅇㅇ로처분함"으로기재하시면될것입니다.<p style="line-height: 18px;"></p><pstyle="margin-top:0px;margin-bottom:0px;line-height:150%"align=left> </pstyle="margin-top:0px;margin-bottom:0px;line-height:150%"align=left></pstyle="margin-top:0px;margin-bottom:0px;line-height:150%"align=left></pstyle="margin-top:0px;margin-bottom:0px;line-height:150%"align=left></pstyle="margin-top:0px;margin-bottom:0px;line-height:150%"align=left></pstyle="margin-top:0px;margin-bottom:0px;line-height:150%"align=left></metahttp-equiv=content-typecontent="text></div></div></div><p><br></p>
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