<![CDATA[
<table border="0" cellspacing="0" cellpadding="0" width="100%" style="word-break: break-all; word-wrap: break-word; color: rgb(17, 17, 17); font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; font-size: 14px;"><tbody style="word-break: break-all; word-wrap: break-word;"><tr style="word-break: break-all; word-wrap: break-word;"><td height="21" style="margin: 0px; padding: 0px; font-size: 14px; line-height: 1.5; font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; color: rgb(17, 17, 17); word-break: break-all; word-wrap: break-word;"><img src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fsrtk.hometax.go.kr%2Fimg%2Fbox_top02.gif" style="border: 0px none; word-break: break-all; word-wrap: break-word; vertical-align: top;"></td></tr><tr style="word-break: break-all; word-wrap: break-word;"><td bgcolor="#fbfbfb" style="margin: 0px; padding: 0px; font-size: 14px; line-height: 1.5; font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; color: rgb(17, 17, 17); word-break: break-all; word-wrap: break-word; border-left: 1px solid rgb(213, 213, 213); border-right: 1px solid rgb(213, 213, 213);"><table border="0" cellspacing="0" cellpadding="0" width="100%" style="word-break: break-all; word-wrap: break-word;"><tbody style="word-break: break-all; word-wrap: break-word;"><tr style="word-break: break-all; word-wrap: break-word;"><td style="margin: 0px; padding: 0px; font-size: 14px; line-height: 24px; font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; color: rgb(17, 17, 17); word-break: break-all; word-wrap: break-word; font-weight: bold;"><div style="margin: 0px; padding: 0px 20px; word-break: break-all; word-wrap: break-word;"><p style="margin-bottom: 10px; word-break: break-all; word-wrap: break-word;"></p><table border="0" align="center" cellspacing="0" cellpadding="0" style="word-break: break-all; word-wrap: break-word; width: 550px; border: 1px solid rgb(228, 228, 228);"><tbody style="word-break: break-all; word-wrap: break-word;"><tr style="word-break: break-all; word-wrap: break-word;"><td style="margin: 0px; padding: 0px; font-size: 14px; line-height: 1.5; font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; color: rgb(17, 17, 17); word-break: break-all; word-wrap: break-word; width: 100px; height: 30px; border-width: 1px; border-style: solid; border-color: rgb(228, 228, 228);"> 이름</td><td style="margin: 0px; padding: 5px; font-size: 14px; line-height: 1.5; font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; color: rgb(17, 17, 17); word-break: break-all; word-wrap: break-word; width: 450px; border-width: 1px; border-style: solid; border-color: rgb(228, 228, 228);">선우회계법인</td></tr><tr style="word-break: break-all; word-wrap: break-word;"><td style="margin: 0px; padding: 0px; font-size: 14px; line-height: 1.5; font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; color: rgb(17, 17, 17); word-break: break-all; word-wrap: break-word; width: 100px; height: 30px; border-width: 1px; border-style: solid; border-color: rgb(228, 228, 228);"> 상담제목</td><td style="margin: 0px; padding: 5px; font-size: 14px; line-height: 1.5; font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; color: rgb(17, 17, 17); word-break: break-all; word-wrap: break-word; width: 450px; border-width: 1px; border-style: solid; border-color: rgb(228, 228, 228);">공장 건설시 토목공사 중입니다. 도로점용료에 대한 세금계산서 매입세액 불공제인지요?</td></tr><tr style="word-break: break-all; word-wrap: break-word;"><td style="margin: 0px; padding: 0px; font-size: 14px; line-height: 1.5; font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; color: rgb(17, 17, 17); word-break: break-all; word-wrap: break-word; width: 100px; border-width: 1px; border-style: solid; border-color: rgb(228, 228, 228);"> 상담내용</td><td style="margin: 0px; padding: 5px; font-size: 14px; line-height: 1.5; font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; color: rgb(17, 17, 17); word-break: break-all; word-wrap: break-word; width: 450px; border-width: 1px; border-style: solid; border-color: rgb(228, 228, 228);">공장 건설시 토목공사 중입니다. 도로점용료에 대한 세금계산서 매입세액 불공제인지요?</td></tr><tr style="word-break: break-all; word-wrap: break-word;"><td rowspan="2" colspan="1" style="margin: 0px; padding: 0px; font-size: 14px; line-height: 1.5; font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; color: rgb(17, 17, 17); word-break: break-all; word-wrap: break-word; width: 100px; border-width: 1px; border-style: solid; border-color: rgb(228, 228, 228);"> 답변내용</td><td style="margin: 0px; padding: 5px; font-size: 14px; line-height: 1.5; font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; color: rgb(17, 17, 17); word-break: break-all; word-wrap: break-word; width: 450px; border-width: 1px; border-style: solid; border-color: rgb(228, 228, 228);">답변:공장 건설시 토목공사 중입니다. 도로점용료에 대한 세금계산서 매입세액 불공제인지요?</td></tr><tr style="word-break: break-all; word-wrap: break-word;"><td style="margin: 0px; padding: 5px; font-size: 14px; line-height: 1.5; font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; color: rgb(17, 17, 17); word-break: break-all; word-wrap: break-word; border-width: 1px; border-style: solid; border-color: rgb(228, 228, 228);"><p style="word-break: break-all; word-wrap: break-word;">안녕하십니까? 국세행정에 협조해 주셔서 감사합니다.</p><br style="word-break: break-all; word-wrap: break-word;"><p style="word-break: break-all; word-wrap: break-word;">- 공장 신축을 위하여 대지 공사를 위해 소요되는 도로 점용료 등에 대한 부가가치세액은 토지 관련 매입으로 보아 부가가치세 매입세액 공제가 불가할 것으로 판단됩니다.</p><br style="word-break: break-all; word-wrap: break-word;"><p style="word-break: break-all; word-wrap: break-word;">*부가46015-700 , 1999.03.18</p><br style="word-break: break-all; word-wrap: break-word;"><p style="word-break: break-all; word-wrap: break-word;">임야에 공장건물을 신축하기 위하여 대지조성<span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><font color="#ff0000" style="word-break: break-all; word-wrap: break-word;">공사</font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span>를 하는 경우 동 <span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><font color="#ff0000" style="word-break: break-all; word-wrap: break-word;">공사</font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span>에 소요되는 비용은 토지에 대한 자본적지출로 보는 것이며, 동 <span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><font color="#ff0000" style="word-break: break-all; word-wrap: break-word;">공사</font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span>에 관련된 <span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><font color="#ff0000" style="word-break: break-all; word-wrap: break-word;">매입세액</font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span>은 토지관련<span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><font color="#ff0000" style="word-break: break-all; word-wrap: break-word;">매입세액</font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span>으로 매출세액에서 <span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><span style="word-break: break-all; word-wrap: break-word;"><font color="#ff0000" style="word-break: break-all; word-wrap: break-word;">공제</font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span>하지 아니하는 것임.<br style="word-break: break-all; word-wrap: break-word;"><br style="word-break: break-all; word-wrap: break-word;"></p><br style="word-break: break-all; word-wrap: break-word;">.<br style="word-break: break-all; word-wrap: break-word;"></td></tr><tr style="word-break: break-all; word-wrap: break-word;"><td style="margin: 0px; padding: 0px; font-size: 14px; line-height: 1.5; font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; color: rgb(17, 17, 17); word-break: break-all; word-wrap: break-word; width: 100px; height: 30px; border-width: 1px; border-style: solid; border-color: rgb(228, 228, 228);"> 상담분류</td><td style="margin: 0px; padding: 5px; font-size: 14px; line-height: 1.5; font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; color: rgb(17, 17, 17); word-break: break-all; word-wrap: break-word; width: 450px; border-width: 1px; border-style: solid; border-color: rgb(228, 228, 228);">법인세</td></tr><tr style="word-break: break-all; word-wrap: break-word;"><td style="margin: 0px; padding: 0px; font-size: 14px; line-height: 1.5; font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; color: rgb(17, 17, 17); word-break: break-all; word-wrap: break-word; width: 100px; height: 30px; border-width: 1px; border-style: solid; border-color: rgb(228, 228, 228);"> 답변일자</td><td style="margin: 0px; padding: 5px; font-size: 14px; line-height: 1.5; font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; color: rgb(17, 17, 17); word-break: break-all; word-wrap: break-word; width: 450px; border-width: 1px; border-style: solid; border-color: rgb(228, 228, 228);">2017-07-24</td></tr><tr style="word-break: break-all; word-wrap: break-word;"><td style="margin: 0px; padding: 0px; font-size: 14px; line-height: 1.5; font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; color: rgb(17, 17, 17); word-break: break-all; word-wrap: break-word; width: 100px; height: 30px; border-width: 1px; border-style: solid; border-color: rgb(228, 228, 228);"> 첨부파일</td><td style="margin: 0px; padding: 5px; font-size: 14px; line-height: 1.5; font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; color: rgb(17, 17, 17); word-break: break-all; word-wrap: break-word; width: 450px; border-width: 1px; border-style: solid; border-color: rgb(228, 228, 228);"><a href="https://teer.hometax.go.kr/download.do?attach_docum_id=B1s%2F2SYVNj4ceWGwv%2B9%2FpA%3D%3D&attach_seq_no=B1s%2F2SYVNj4ceWGwv%2B9%2FpA%3D%3D" rel="noopener noreferrer" target="_blank" style="word-break: break-all; word-wrap: break-word;"></a><br style="word-break: break-all; word-wrap: break-word;"></td></tr></tbody></table><p style="word-break: break-all; word-wrap: break-word;"></p></div></td></tr></tbody></table></td></tr><tr style="word-break: break-all; word-wrap: break-word;"><td height="21" style="margin: 0px; padding: 0px; font-size: 14px; line-height: 1.5; font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; color: rgb(17, 17, 17); word-break: break-all; word-wrap: break-word;"><img src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fsrtk.hometax.go.kr%2Fimg%2Fbox_bottom02.gif" style="border: 0px none; word-break: break-all; word-wrap: break-word; vertical-align: top;"></td></tr><tr style="word-break: break-all; word-wrap: break-word;"><td bgcolor="#f2f2f2" style="margin: 0px; padding: 0px; font-size: 13px; line-height: 1.5; font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; color: rgb(17, 17, 17); word-break: break-all; word-wrap: break-word; font-weight: bold;"><p style="margin-top: 5px; margin-bottom: 20px; word-break: break-all; word-wrap: break-word;">* 위 내용에 대하여 궁금하신 사항은 관할 세무서로 문의하시기 바랍니다.</p></td></tr></tbody></table><p><br></p>
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