<![CDATA[
<p><br></p><p><a href="javascript:checkVirus('grpid%3DrtTh%26fldid%3D6wwY%26dataid%3D782%26fileid%3D3%26regdt%3D20191221134234&url=http%3A%2F%2Fcfile270.uf.daum.net%2Fattach%2F99189A4C5DFDA2A5161646')"><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_etc_s.gif" border="0" alt="첨부파일" class="vam"/> 무상임대 저가임대.xlsx</a></p><p><br></p><p>부가가치세법 제29조 제4항 및 같은 법 시행령 제62조의 규정에 따라 유사사례가가 없고 시가가 불분명하여 <br></p><p>「법인세법 시행령」 제89조 제4항 제1호의 규정에의거 <br></p><p><b><span style="color: rgb(102, 0, 255); font-size: 12pt;">'과세표준 = [(해당부동산의 시가 × 50/100) -보증금]× 정기예금이자율 × 일수/365' </span></b><br></p><p><span style="font-size: 9pt;">의 계산방법으로 특수관계자간 무상임대 또는 저가임대시의 과세표준을 계산하는 경우로</span><br></p><p><span style="font-size: 9pt;"><br></span></p><p><span style="font-size: 9pt;"><br></span></p><p>건물의 일부만을 임대하는 경우에 해당 부동산의시가는 임대부분을 매각하는 경우로 가정하시고 <br></p><p><span style="color: rgb(102, 0, 255);"><u><b>임대건물 부분의 가액 및 건물면적에 따른 부수토지의 가액을 합하여 계산</b></u></span>하는 것이며 <br></p><p>법인세법상 부당행위계산부인의 대상금액 또한 동일하게 계산하는 것으로 사료됩니다.<br></p><p><br></p><p style="text-align: center;"><img src="https://t1.daumcdn.net/cfile/cafe/990909485DFDA2B61A" class="txc-image" actualwidth="692" hspace="1" vspace="1" border="0" width="692" exif="{}" data-filename="부동산임대보증금 부가가치세 과세표준.jpg" style="clear:none;float:none;" id="A_990909485DFDA2B61AC13D"/></p><p><br></p><p style="text-align: center;"><img src="https://t1.daumcdn.net/cfile/cafe/99BACA485DFDA2B616" class="txc-image" actualwidth="693" hspace="1" vspace="1" border="0" width="693" exif="{}" data-filename="부동산임대보증금 수입금액.jpg" style="clear:none;float:none;" id="A_99BACA485DFDA2B6168794"/></p><p><br></p><p><br></p><p><br></p><p><br></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"><b><span style="color: rgb(9, 0, 255); font-size: 11pt;">부가가치세법 제</span><span style="font-family: 굴림; letter-spacing: 0pt; color: rgb(9, 0, 255); font-size: 11pt;">29</span><span style="color: rgb(9, 0, 255); font-size: 11pt;">조 </span><span style="font-family: 굴림; letter-spacing: 0pt; color: rgb(9, 0, 255); font-size: 11pt;">[ </span><span style="color: rgb(9, 0, 255); font-size: 11pt;">과세표준 </span><span style="font-family: 굴림; letter-spacing: 0pt; color: rgb(9, 0, 255); font-size: 11pt;">]</span></b></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"><span style="mso-fareast-font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"><br></span></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"><span style="mso-fareast-font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">④ </span>제<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">3</span>항에도 불구하고 특수관계인에게 공급하는 재화 또는 용역에 대한 조세의 부담을 부당하게 감소시킬 것으로 인정되는 경우로서 다음 각 호의 어느 하나에 해당하는 경우에는 공급한 재화 또는 용역의 시가를 공급가액으로 본다<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">.(2013.06.07. </span>개정<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">)</span></p><p class="0"><span style="font-family:굴림;"><!--[if !supportEmptyParas]--> <!--[endif]--></span></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"><span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"> 1. </span>재화의 공급에 대하여 부당하게 낮은 대가를 받거나 아무런 대가를 받지 아니한 경우<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">(2013.06.07 </span>개정<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">)</span></p><p class="0"><span style="font-family:굴림;"><!--[if !supportEmptyParas]--> <!--[endif]--></span></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"><span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"> 2. </span>용역의 공급에 대하여 부당하게 낮은 대가를 받는 경우<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">(2013.06.07 </span>개정<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">)</span></p><p class="0"><span style="font-family:굴림;"><!--[if !supportEmptyParas]--> <!--[endif]--></span></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"><span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"> 3. </span>용역의 공급에 대하여 대가를 받지 아니하는 경우로서 제<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">12</span>조 제<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">2</span>항 단서가 적용되는 경우<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">(2013.06.07. </span>개정<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">)</span></p><p class="0"><span style="font-family:굴림;"><!--[if !supportEmptyParas]--> <!--[endif]--></span></p><p class="0"><span style="font-family:굴림;"><!--[if !supportEmptyParas]--> <!--[endif]--></span></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"><b><span style="color: rgb(9, 0, 255); font-size: 11pt;">부가가치세법 제</span><span style="font-family: 굴림; letter-spacing: 0pt; color: rgb(9, 0, 255); font-size: 11pt;">12</span><span style="color: rgb(9, 0, 255); font-size: 11pt;">조 </span><span style="font-family: 굴림; letter-spacing: 0pt; color: rgb(9, 0, 255); font-size: 11pt;">[ </span><span style="color: rgb(9, 0, 255); font-size: 11pt;">용역 공급의 특례 </span><span style="font-family: 굴림; letter-spacing: 0pt; color: rgb(9, 0, 255); font-size: 11pt;">]</span></b></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"><span style="mso-fareast-font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"><br></span></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"><span style="mso-fareast-font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">① </span>사업자가 자신의 용역을 자기의 사업을 위하여 대가를 받지 아니하고 공급함으로써 다른 사업자와의 과세형평이 침해되는 경우에</p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"> 는 자기에게 용역을 공급하는 것으로 본다<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">. </span></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"> 이 경우 그 용역의 범위는 대통령령으로 정한다<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">.(2013.06.07 </span>개정<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">)</span></p><p class="0"><span style="font-family:굴림;"><!--[if !supportEmptyParas]--> <!--[endif]--></span></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"><span style="mso-fareast-font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">② </span>사업자가 대가를 받지 아니하고 타인에게 용역을 공급하는 것은 용역의 공급으로 보지 아니한다<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">. </span></p><p class="0" style="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;color:#ff0000;"><br></p><p class="0" style="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;color:#ff0000;"> 다만<span style="font-family: 굴림; letter-spacing: 0pt;">, </span>사업자가 대통령령으로 정하는 특수관계인<span style="font-family: 굴림; letter-spacing: 0pt;">(</span>이하 <span style="font-family: 굴림; letter-spacing: 0pt;">"</span>특수관계인<span style="font-family: 굴림; letter-spacing: 0pt;">"</span>이라 한다<span style="font-family: 굴림; letter-spacing: 0pt;">)</span>에게 사업용 부동산의 임대용역 등 </p><p class="0" style="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;color:#ff0000;"> 대통령령으로 정하는 용역을 공급하는 것은 용역의 공급으로 본다<span style="font-family: 굴림; letter-spacing: 0pt;">.(2013.06.07 </span>개정<span style="font-family: 굴림; letter-spacing: 0pt;">)</span></p><p class="0"><span style="font-family:굴림;"><!--[if !supportEmptyParas]--> <!--[endif]--></span></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"><span style="mso-fareast-font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">③ </span>고용관계에 따라 근로를 제공하는 것은 용역의 공급으로 보지 아니한다<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">.(2013.06.07 </span>개정<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">)</span></p><p class="0"><span style="font-family:굴림;"><!--[if !supportEmptyParas]--> <!--[endif]--></span></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"><span style="mso-fareast-font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">④ </span>제<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">1</span>항부터 제<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">3</span>항까지에서 규정된 사항 외에 용역의 공급에 관하여 필요한 사항은 대통령령으로 정한다<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">.(2013.06.07. </span>개정<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">)</span></p><p class="0"><span style="font-family:굴림;"><!--[if !supportEmptyParas]--> <!--[endif]--></span></p><p class="0"><span style="font-family:굴림;"><!--[if !supportEmptyParas]--> <!--[endif]--></span></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"><b><span style="color: rgb(9, 0, 255); font-size: 11pt;">부가가치세법시행령 제</span><span style="font-family: 굴림; letter-spacing: 0pt; color: rgb(9, 0, 255); font-size: 11pt;">62</span><span style="color: rgb(9, 0, 255); font-size: 11pt;">조 </span><span style="font-family: 굴림; letter-spacing: 0pt; color: rgb(9, 0, 255); font-size: 11pt;">[ </span><span style="color: rgb(9, 0, 255); font-size: 11pt;">시가의 기준 </span><span style="font-family: 굴림; letter-spacing: 0pt; color: rgb(9, 0, 255); font-size: 11pt;">]</span></b></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"><b><span style="font-family: 굴림; letter-spacing: 0pt; color: rgb(9, 0, 255); font-size: 11pt;"><br></span></b></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"><span style="font-family:굴림;"> </span>법 제<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">29</span>조 <span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">[ </span>과세표준 <span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">] </span>제<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">3</span>항 및 제<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">4</span>항에 따른 시가<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">(</span><span style="mso-fareast-font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">時價</span><span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">)</span>는 다음 각 호의 가격으로 한다<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">.(2013.06.28 </span>개정<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">)</span></p><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:532.94pt;height:492.82pt;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"><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"><b><span style="color: rgb(9, 0, 255); font-size: 11pt;">부가가치세법 제</span><span style="font-family: 굴림; letter-spacing: 0pt; color: rgb(9, 0, 255); font-size: 11pt;">29</span><span style="color: rgb(9, 0, 255); font-size: 11pt;">조 </span><span style="font-family: 굴림; letter-spacing: 0pt; color: rgb(9, 0, 255); font-size: 11pt;">[ </span><span style="color: rgb(9, 0, 255); font-size: 11pt;">과세표준 </span><span style="font-family: 굴림; letter-spacing: 0pt; color: rgb(9, 0, 255); font-size: 11pt;">]</span></b></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"><br></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"><span style="font-family:굴림;"> </span>제<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">1</span>항의 공급가액은 다음 각 호의 가액을 말한다<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">. </span>이 경우 대금<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">, </span>요금<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">, </span>수수료<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">, </span>그 밖에 어떤 명목이든 상관없이 재화 또는 용역을 공급받는 자로부터 받는 금전적 가치 있는 모든 것을 포함하되<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">, </span>부가가치세는 포함하지 아니한다<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">.(2013.06.07 </span>개정<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">)</span></p><p class="0"><span style="font-family:굴림;"><!--[if !supportEmptyParas]--> <!--[endif]--></span></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"><span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"> 1. </span>금전으로 대가를 받는 경우<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">: </span>그 대가<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">. </span>다만<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">, </span>그 대가를 외국통화나 그 밖의 외국환으로 받은 경우에는 대통령령<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">[ </span>외화의 환산 <span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">]</span></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"> 으로 정한 바에 따라 환산한 가액<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">(2013.06.07 </span>개정<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">)</span></p><p class="0"><span style="font-family:굴림;"><!--[if !supportEmptyParas]--> <!--[endif]--></span></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"><span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"> 2. </span>금전 외의 대가를 받는 경우<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">: </span>자기가 공급한 재화 또는 용역의 시가<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">(2013.06.07 </span>개정<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">)</span></p><p class="0"><span style="font-family:굴림;"><!--[if !supportEmptyParas]--> <!--[endif]--></span></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"><span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"> 3. </span>폐업하는 경우<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">: </span>폐업 시 남아 있는 재화의 시가<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">(2013.06.07 </span>개정<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">)</span></p><p class="0"><span style="font-family:굴림;"><!--[if !supportEmptyParas]--> <!--[endif]--></span></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"><span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"> 4. </span>제<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">10</span>조<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">[ </span>재화 공급의 특례 <span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">] </span>제<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">1</span>항<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">·</span>제<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">2</span>항<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">·</span>제<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">4</span>항<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">·</span>제<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">5</span>항 및 제<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">12</span>조 <span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">[ </span>용역 공급의 특례 <span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">] </span>제<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">1</span>항에 따라 재화 또는 용역을 </p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"> 공급한 것으로 보는 경우<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">: </span>자기가 공급한 재화 또는 용역의 시가<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">(2013.06.07 </span>개정<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">)</span></p><p class="0"><span style="font-family:굴림;"><!--[if !supportEmptyParas]--> <!--[endif]--></span></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"><span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"> 5. </span>제<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">10</span>조 제<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">3</span>항에 따라 재화를 공급하는 것으로 보는 경우<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">: </span>해당 재화의 취득가액 등을 기준으로 대통령령으로 정하는 가액</p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"><span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"> (2013.06.07 </span>개정<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">)</span></p><p class="0"><span style="font-family:굴림;"><!--[if !supportEmptyParas]--> <!--[endif]--></span></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"><span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"> 6. </span>외상거래<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">, </span>할부거래<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">, </span>대통령령으로 정하는 마일리지 등으로 대금의 전부 또는 일부를 결제하는 거래 등 그 밖의 방법으로 </p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"> 재화 또는 용역을 공급하는 경우<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">: </span>공급 형태 등을 고려하여 대통령령으로 정하는 가액<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">(2017.12.19 </span>개정<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">)</span></p><p class="0"><span style="font-family:굴림;"><!--[if !supportEmptyParas]--> <!--[endif]--></span></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"><span style="mso-fareast-font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">④ </span>제<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">3</span>항에도 불구하고 특수관계인에게 공급하는 재화 또는 용역에 대한 조세의 부담을 부당하게 감소시킬 것으로 인정되는 </p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"> 경우로서 다음 각 호의 어느 하나에 해당하는 경우에는 공급한 재화 또는 용역의 시가를 공급가액으로 본다<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">.(2013.06.07 </span>개정<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">)</span></p><p class="0"><span style="font-family:굴림;"><!--[if !supportEmptyParas]--> <!--[endif]--></span></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"><span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"> 1. </span>재화의 공급에 대하여 부당하게 낮은 대가를 받거나 아무런 대가를 받지 아니한 경우<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">(2013.06.07 </span>개정<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">)</span></p><p class="0"><span style="font-family:굴림;"><!--[if !supportEmptyParas]--> <!--[endif]--></span></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"><span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"> 2. </span>용역의 공급에 대하여 부당하게 낮은 대가를 받는 경우<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">(2013.06.07 </span>개정<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">)</span></p><p class="0"><span style="font-family:굴림;"><!--[if !supportEmptyParas]--> <!--[endif]--></span></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"><span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"> 3. </span>용역의 공급에 대하여 대가를 받지 아니하는 경우로서 제<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">12</span>조 제<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">2</span>항 단서가 적용되는 경우<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">(2013.06.07 </span>개정<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">)</span></p></td></tr></tbody></table><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"><span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"><br></span></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"><span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"> 1. </span>사업자가 특수관계인이 아닌 자와 해당 거래와 유사한 상황에서 계속적으로 거래한 가격 또는 제<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">3</span>자 간에 일반적으로 거래된 </p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"> 가격<span style="letter-spacing: 0pt; font-size: 9pt; font-family: 굴림;"> (2013.06.28 </span><span style="letter-spacing: 0pt; font-size: 9pt;">개정</span><span style="letter-spacing: 0pt; font-size: 9pt; font-family: 굴림;">)</span></p><p class="0"><span style="font-family:굴림;"><!--[if !supportEmptyParas]--> <!--[endif]--></span></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"><span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"> 2. </span>제<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">1</span>호의 가격이 없는 경우에는 사업자가 그 대가로 받은 재화 또는 용역의 가격<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">(</span>공급받은 사업자가 특수관계인이 아닌 자와 </p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"> 해당 거래와 유사한 상황에서 계속적으로 거래한 해당 재화 및 용역의 가격 또는 제<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">3</span>자 간에 일반적으로 거래된 가격을 말한다<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">)</span></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"><span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"> (2013.06.28 </span>개정<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">)</span></p><p class="0"><span style="font-family:굴림;"><!--[if !supportEmptyParas]--> <!--[endif]--></span></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"><span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"> 3. </span>제<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">1</span>호나 제<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">2</span>호에 따른 가격이 없거나 시가가 불분명한 경우에는 <span style="mso-fareast-font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">「</span>소득세법 시행령<span style="mso-fareast-font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">」 </span>제<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">98</span>조<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">[ </span>부당행위계산의 부인 <span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">] </span>제<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">3</span>항 </p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"> 및 제<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">4</span>항 또는 <span style="mso-fareast-font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">「</span>법인세법 시행령<span style="mso-fareast-font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">」 </span>제<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">89</span>조<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">[ </span>시가의 범위 등 <span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">] </span>제<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">2</span>항 및 제<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">4</span>항에 따른 가격<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">(2013.06.28. </span>개정<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">)</span></p><p class="0"><span style="font-family:굴림;"><!--[if !supportEmptyParas]--> <!--[endif]--></span></p><p class="0"><span style="font-family:굴림;"><!--[if !supportEmptyParas]--> <!--[endif]--></span></p><p class="0"><span style="font-family:굴림;"><!--[if !supportEmptyParas]--> <!--[endif]--></span></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"><b><span style="font-size: 11pt; color: rgb(9, 0, 255);">소득세법시행령 제</span><span style="font-family: 굴림; letter-spacing: 0pt; font-size: 11pt; color: rgb(9, 0, 255);">98</span><span style="font-size: 11pt; color: rgb(9, 0, 255);">조 </span><span style="font-family: 굴림; letter-spacing: 0pt; font-size: 11pt; color: rgb(9, 0, 255);">[ </span><span style="font-size: 11pt; color: rgb(9, 0, 255);">부당행위계산의 부인 </span><span style="font-family: 굴림; letter-spacing: 0pt; font-size: 11pt; color: rgb(9, 0, 255);">]</span></b></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"><span style="mso-fareast-font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"><br></span></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"><span style="mso-fareast-font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">① </span>법 제<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">41</span>조 및 제<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">101</span>조에서 <span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">“</span>특수관계인<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">”</span>이란 <span style="mso-fareast-font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">「</span>국세기본법 시행령<span style="mso-fareast-font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">」 </span>제<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">1</span>조의<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">2 </span>제<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">1</span>항<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">, </span>제<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">2</span>항 및 같은 조 제<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">3</span>항 제<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">1</span>호에 따른 </p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"> 특수관계인을 말한다<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">.(2012.02.02 </span>개정<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">)</span></p><p class="0"><span style="font-family:굴림;"><!--[if !supportEmptyParas]--> <!--[endif]--></span></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"><span style="mso-fareast-font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">② </span>법 제<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">41</span>조에서 조세 부담을 부당하게 감소시킨 것으로 인정되는 경우는 다음 각 호의 어느 하나에 해당하는 경우로 한다<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">. </span></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"><br></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"> 다만<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">, </span>제<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">1</span>호부터 제<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">3</span>호까지 및 제<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">5</span>호<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">(</span>제<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">1</span>호부터 제<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">3</span>호까지에 준하는 행위만 해당한다<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">)</span>는 시가와 거래가액의 차액이 <span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">3</span>억원 </p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"> 이상이거나 시가의 <span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">100</span>분의 <span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">5</span>에 상당하는 금액 이상인 경우만 해당한다<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">.(2010.02.18 </span>개정<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">)</span></p><p class="0"><span style="font-family:굴림;"><!--[if !supportEmptyParas]--> <!--[endif]--></span></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"><span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"> 1. </span>특수관계인으로부터 시가보다 높은 가격으로 자산을 매입하거나 특수관계인에게 시가보다 낮은 가격으로 자산을 양도한 경우</p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"><span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"> (2012.02.02 </span>개정<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">)</span></p><p class="0"><span style="font-family:굴림;"><!--[if !supportEmptyParas]--> <!--[endif]--></span></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;color:#ff0000;"><span style="font-family: 굴림; letter-spacing: 0pt;"> 2. </span>특수관계인에게 금전이나 그 밖의 자산 또는 용역을 무상 또는 낮은 이율 등으로 대부하거나 제공한 경우<span style="font-family: 굴림; letter-spacing: 0pt;">.</span></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;color:#ff0000;"><span style="font-family: 굴림; letter-spacing: 0pt;"></span> 다만<span style="font-family: 굴림; letter-spacing: 0pt;">, </span>직계존비속에게 주택을 무상으로 사용하게 하고 직계존비속이 그 주택에 실제 거주하는 경우는 제외한다<span style="font-family: 굴림; letter-spacing: 0pt;">.</span></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;color:#ff0000;"><span style="font-family: 굴림; letter-spacing: 0pt;"> (2012.02.02 </span>개정<span style="font-family: 굴림; letter-spacing: 0pt;">)</span></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;color:#ff0000;"><span style="font-family: 굴림;"><!--[if !supportEmptyParas]--> <!--[endif]--></span></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;color:#ff0000;"><span style="font-family: 굴림; letter-spacing: 0pt;"> 3. </span>특수관계인으로부터 금전이나 그 밖의 자산 또는 용역을 높은 이율 등으로 차용하거나 제공받는 경우<span style="font-family: 굴림; letter-spacing: 0pt;">(2012.02.02 </span>개정<span style="font-family: 굴림; letter-spacing: 0pt;">)</span></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;color:#ff0000;"><span style="font-family: 굴림;"><!--[if !supportEmptyParas]--> <!--[endif]--></span></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;color:#ff0000;"><span style="font-family: 굴림; letter-spacing: 0pt;"> 4. </span>특수관계인으로부터 무수익자산을 매입하여 그 자산에 대한 비용을 부담하는 경우<span style="font-family: 굴림; letter-spacing: 0pt;">(2012.02.02 </span>개정<span style="font-family: 굴림; letter-spacing: 0pt;">)</span></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;color:#ff0000;"><span style="font-family: 굴림;"><!--[if !supportEmptyParas]--> <!--[endif]--></span></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;color:#ff0000;"><span style="font-family: 굴림; letter-spacing: 0pt;"> 5. </span>그 밖에 특수관계인과의 거래에 따라 해당 과세기간의 총수입금액 또는 필요경비를 계산할 때 조세의 부담을 </p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;color:#ff0000;"> 부당하게 감소시킨 것으로 인정되는 경우<span style="font-family: 굴림; letter-spacing: 0pt;">(2012.02.02 </span>개정<span style="font-family: 굴림; letter-spacing: 0pt;">)</span></p><p class="0"><span style="font-family:굴림;"><!--[if !supportEmptyParas]--> <!--[endif]--></span></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"><span style="mso-fareast-font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">③ </span>제<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">2</span>항 제<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">1</span>호의 규정에 의한 시가의 산정에 관하여는 <span style="mso-fareast-font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">「</span>법인세법 시행령<span style="mso-fareast-font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">」 </span>제<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">89</span>조 제<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">1</span>항 및 제<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">2</span>항의 규정을 준용한다<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">.</span></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"><span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"> (2005.02.19 </span>법명개정<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">)</span></p><p class="0"><span style="font-family:굴림;"><!--[if !supportEmptyParas]--> <!--[endif]--></span></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;color:#ff0000;"><span style="letter-spacing: 0pt;">④ </span>제<span style="font-family: 굴림; letter-spacing: 0pt;">2</span>항 제<span style="font-family: 굴림; letter-spacing: 0pt;">2</span>호 내지 제<span style="font-family: 굴림; letter-spacing: 0pt;">5</span>호의 규정에 의한 소득금액의 계산에 관하여는 <span style="letter-spacing: 0pt;">「</span>법인세법 시행령<span style="letter-spacing: 0pt;">」 </span>제<span style="font-family: 굴림; letter-spacing: 0pt;">89</span>조 제<span style="font-family: 굴림; letter-spacing: 0pt;">3</span>항 내지 제<span style="font-family: 굴림; letter-spacing: 0pt;">5</span>항의 규정을 </p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;color:#ff0000;"> 준용한다<span style="font-family: 굴림; letter-spacing: 0pt;">.(2005.02.19 </span>법명개정<span style="font-family: 굴림; letter-spacing: 0pt;">)</span></p><p class="0"><span style="font-family:굴림;"><!--[if !supportEmptyParas]--> <!--[endif]--></span></p><p class="0"><span style="font-family:굴림;"><!--[if !supportEmptyParas]--> <!--[endif]--></span></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"><b><span style="color: rgb(9, 0, 255); font-size: 11pt;">법인세법시행령 제</span><span style="font-family: 굴림; letter-spacing: 0pt; color: rgb(9, 0, 255); font-size: 11pt;">89</span><span style="color: rgb(9, 0, 255); font-size: 11pt;">조 </span><span style="font-family: 굴림; letter-spacing: 0pt; color: rgb(9, 0, 255); font-size: 11pt;">[ </span><span style="color: rgb(9, 0, 255); font-size: 11pt;">시가의 범위 등 </span><span style="font-family: 굴림; letter-spacing: 0pt; color: rgb(9, 0, 255); font-size: 11pt;">]</span></b></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"><span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"><br></span></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"><span style="font-family: 굴림; letter-spacing: 0pt; color: rgb(255, 0, 0);">1. </span><span style="color: rgb(255, 0, 0);">유형 또는 무형의 자산을 제공하거나 제공받는 경우에는 당해 자산 시가의 </span><span style="font-family: 굴림; letter-spacing: 0pt; color: rgb(255, 0, 0);">100</span><span style="color: rgb(255, 0, 0);">분의 </span><span style="font-family: 굴림; letter-spacing: 0pt; color: rgb(255, 0, 0);">50</span><span style="color: rgb(255, 0, 0);">에 상당하는 금액에서 그 자산의 제공과 </span></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"><span style="color: rgb(255, 0, 0);"> 관련하여 받은 전세금 또는 보증금을 차감한 금액에 정기예금이자율을 곱하여 산출한 금액</span><span style="font-family: 굴림; letter-spacing: 0pt; color: rgb(255, 0, 0);">(2000.12.29 </span><span style="color: rgb(255, 0, 0);">개정</span><span style="font-family: 굴림; letter-spacing: 0pt; color: rgb(255, 0, 0);">)</span></p><p class="0"><span style="font-family:굴림;"><!--[if !supportEmptyParas]--> <!--[endif]--></span></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"><span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">2. </span>건설 기타 용역을 제공하거나 제공받는 경우에는 당해 용역의 제공에 소요된 금액<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">(</span>직접비 및 간접비를 포함하며<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">, </span></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"> 이하 이 호에서 <span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">"</span>원가<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">"</span>라 한다<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">)</span>과 원가에 당해 사업연도 중 특수관계인 외의 자에게 제공한 유사한 용역제공거래에 있어서의 </p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"> 수익률<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">(</span>기업회계기준에 의하여 계산한 매출액에서 원가를 차감한 금액을 원가로 나눈 율을 말한다<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">)</span>을 곱하여 계산한 금액을 </p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"> 합한 금액<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">(2012.02.02. </span>개정<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">)</span></p><p class="0"><span style="font-family:굴림;"><!--[if !supportEmptyParas]--> <!--[endif]--></span></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;"><b><span style="color: rgb(9, 0, 255); font-size: 11pt;">법인세법시행규칙 제</span><span style="font-family: 굴림; letter-spacing: 0pt; color: rgb(9, 0, 255); font-size: 11pt;">6</span><span style="color: rgb(9, 0, 255); font-size: 11pt;">조 </span><span style="font-family: 굴림; letter-spacing: 0pt; color: rgb(9, 0, 255); font-size: 11pt;">[ </span><span style="color: rgb(9, 0, 255); font-size: 11pt;">정기예금이자율 </span><span style="font-family: 굴림; letter-spacing: 0pt; color: rgb(9, 0, 255); font-size: 11pt;">]</span></b></p><p class="0" style="mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">영 제<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">11</span>조 제<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">1</span>호 단서에서 <span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">"</span>기획재정부령으로 정하는 이자율<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">"</span>이란 연간 <span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">1</span>천분의 <span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">21</span>을 말한다<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">.(2019.03.20. </span>개정<span style="font-family:굴림;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;">)</span></p><p class="0"><span style="font-family:한컴바탕;"><!--[if !supportEmptyParas]--> <!--[endif]--></span></p>
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