세법-법인세-K-IFRS적용 기업에 대한 감가상각손금산입

1. 경우1(2011년 세무사 2차기출) <TABLE style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; BORDER-COLLAPSE: collapse; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid"> <TBODY> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 60.93pt; HEIGHT: 2.82pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 대상 </TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 63.76pt; HEIGHT: 2.82pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 회사계상 감가상각비</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 56.77pt; HEIGHT: 2.82pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 종전 한도</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 107.71pt; HEIGHT: 2.82pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 개별자산*기준상각율</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 107.71pt; HEIGHT: 2.82pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 동종그룹*기준상각율</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 60.93pt; HEIGHT: 2.82pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 기계장치A</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 63.76pt; HEIGHT: 2.82pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 20</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 56.77pt; HEIGHT: 2.82pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 30</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 107.71pt; HEIGHT: 2.82pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 45</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 107.71pt; HEIGHT: 5.64pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center rowSpan=2> 75</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 60.93pt; HEIGHT: 2.82pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 기계장치B</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 63.76pt; HEIGHT: 2.82pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 12</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 56.77pt; HEIGHT: 2.82pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 20</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 107.71pt; HEIGHT: 2.82pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 30</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 60.93pt; HEIGHT: 2.82pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 계</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 63.76pt; HEIGHT: 2.82pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 32</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 56.77pt; HEIGHT: 2.82pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 50</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 107.71pt; HEIGHT: 2.82pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 75</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 107.71pt; HEIGHT: 2.82pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 75</TD></TR></TBODY></TABLE>   *감가상각비 손금산입액(강경태 선생님 해설참고) (1)기계장치A: 45 - 20 = 25 (2)기계장치B: 30 - 12 = 18   2. 경우2(기출문제 변형) <TABLE style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; BORDER-COLLAPSE: collapse; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid"> <TBODY> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 60.93pt; HEIGHT: 2.82pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 대상 </TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 63.76pt; HEIGHT: 2.82pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 회사계상 감가상각비</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 56.77pt; HEIGHT: 2.82pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 종전 한도</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 107.71pt; HEIGHT: 2.82pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 개별자산*기준상각율</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 107.71pt; HEIGHT: 2.82pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 동종그룹*기준상각율</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 60.93pt; HEIGHT: 2.82pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 기계장치A</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 63.76pt; HEIGHT: 2.82pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 40 </TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 56.77pt; HEIGHT: 2.82pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 30</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 107.71pt; HEIGHT: 2.82pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 45</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 107.71pt; HEIGHT: 5.64pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center rowSpan=2> 75</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 60.93pt; HEIGHT: 2.82pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 기계장치B</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 63.76pt; HEIGHT: 2.82pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 12</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 56.77pt; HEIGHT: 2.82pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 20</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 107.71pt; HEIGHT: 2.82pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 30</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 60.93pt; HEIGHT: 2.82pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 계</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 63.76pt; HEIGHT: 2.82pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 52</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 56.77pt; HEIGHT: 2.82pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 50</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 107.71pt; HEIGHT: 2.82pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 75</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 107.71pt; HEIGHT: 2.82pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 75</TD></TR></TBODY></TABLE>   *질문: 기계장치A에 대하여 (45-40)만큼 손금산입할 수 있나요?

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[-──수험전반 Q & A°♡] 세법-법인세-K-IFRS적용 기업에 대한 감가상각손금산입

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