부가가치세신고서 작성시 유의사항2(매입세액)|

Ⅱ. 매입세액<table style="border: 0.28pt solid rgb(0, 0, 0); border-collapse: collapse; border-image: none; mso-table-overlap: never;"><tbody><tr><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 89.15pt; height: 22.56pt; border-image: none;" rowspan="8">매입세액</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 118.3pt; height: 5.64pt; border-image: none;" rowspan="2">세금계산서 수취분</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 65.87pt; height: 2.82pt; border-image: none;">일반매입</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 29.88pt; height: 2.82pt; border-image: none;">(10)</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 21.62pt; height: 2.82pt; border-image: none;"> </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 58.04pt; height: 2.82pt; border-image: none;"> </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 35.93pt; height: 2.82pt; border-image: none;"> </td></tr><tr><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 65.87pt; height: 2.82pt; border-image: none;">고정자산매입</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 29.88pt; height: 2.82pt; border-image: none;">(11)</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 21.62pt; height: 2.82pt; border-image: none;"> </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 58.04pt; height: 2.82pt; border-image: none;"> </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 35.93pt; height: 2.82pt; border-image: none;"> </td></tr><tr><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 184.17pt; height: 2.82pt; border-image: none;" colspan="2">예정신고누락분</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 29.88pt; height: 2.82pt; border-image: none;">(12)</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 21.62pt; height: 2.82pt; border-image: none;"> </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 58.04pt; height: 2.82pt; border-image: none;"> </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 35.93pt; height: 2.82pt; border-image: none;"> </td></tr><tr><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 184.17pt; height: 2.82pt; border-image: none;" colspan="2">매입자발행 세금계산서</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 29.88pt; height: 2.82pt; border-image: none;">(13)</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 21.62pt; height: 2.82pt; border-image: none;"> </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 58.04pt; height: 2.82pt; border-image: none;"> </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 35.93pt; height: 2.82pt; border-image: none;"> </td></tr><tr><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 184.17pt; height: 2.82pt; border-image: none;" colspan="2">그 밖의 공제매입세액</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 29.88pt; height: 2.82pt; border-image: none;">(14)</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 21.62pt; height: 2.82pt; border-image: none;"> </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 58.04pt; height: 2.82pt; border-image: none;"> </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 35.93pt; height: 2.82pt; border-image: none;"> </td></tr><tr><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 184.17pt; height: 2.82pt; border-image: none;" colspan="2">합계(10)+(11)+(12)+(13)+(14)</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 29.88pt; height: 2.82pt; border-image: none;">(15)</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 21.62pt; height: 2.82pt; border-image: none;"> </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 58.04pt; height: 2.82pt; border-image: none;"> </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 35.93pt; height: 2.82pt; border-image: none;"> </td></tr><tr><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 184.17pt; height: 2.82pt; border-image: none;" colspan="2">공제받지 못할 매입세액</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 29.88pt; height: 2.82pt; border-image: none;">(16)</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 21.62pt; height: 2.82pt; border-image: none;"> </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 58.04pt; height: 2.82pt; border-image: none;"> </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 35.93pt; height: 2.82pt; border-image: none;"> </td></tr><tr><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 184.17pt; height: 2.82pt; border-image: none;" colspan="2">차 감 계 (15)-(16)</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 29.88pt; height: 2.82pt; border-image: none;">(17)</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 21.62pt; height: 2.82pt; border-image: none;"> </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 58.04pt; height: 2.82pt; border-image: none;">㉯</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 35.93pt; height: 2.82pt; border-image: none;"> </td></tr><tr><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 324.82pt; height: 2.82pt; border-image: none;" colspan="5">납부(환급)세액 (매출세액㉮-매입세액㉯)</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 58.04pt; height: 2.82pt; border-image: none;">㉰</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 35.93pt; height: 2.82pt; border-image: none;"> </td></tr></tbody></table> (10)~(11) 세금계산서 수취분발급받은 세금계산서에 의하여 작성한 "매입처별세금계산서합계표"상의 매입세금계산서 총합계란의 공급가액 및 세액을 고정자산매입분(⑪)과 그외 매입분(⑩)으로 구분집계하여 각각의 란에 기재(공제받지 못할 매입세액 포함)합니다.[관련서식 및 유의사항]1.매입처별세금계산서합계표상의 세액과 금액이 일치하는 지를 확인하여야 합니다.2.부가가치율을 계산할 때 매출원가와 관련 없는 감가상각자산을 제외하여 신고성실도 분석·경정 등에 활용하기 위함이므로 정확히 기재하여야 합니다.  (12) 예정신고누락분예정신고시 누락한 금액을 확정신고를 하는 때에 신고하는 경우에 기재하며, 2장 앞쪽<38>합계란의 금액과 세액을 기재합니다. <36>∼<37> : 1장 앞쪽 ⑫란에 예정신고 누락분을 합계하여 기재한 경우 그 예정신고 누락분의 명세를 기재합니다. 다만, 매입자발행세금계산서는 세금계산서란에 포함하여 적습니다.  <table style="border: 0.28pt solid rgb(0, 0, 0); border-collapse: collapse; border-image: none; mso-table-overlap: never;"><tbody><tr><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 55.54pt; height: 25.38pt; border-image: none;" rowspan="9">예정신고 누 락 분 명 세</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 61.22pt; height: 16.92pt; border-image: none;" rowspan="6">(7) 매출</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 147.96pt; height: 2.82pt; border-image: none;" colspan="3">구분</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 31.24pt; height: 2.82pt; border-image: none;">금액</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 52.32pt; height: 2.82pt; border-image: none;">세율</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 45.39pt; height: 2.82pt; border-image: none;">세액</td></tr><tr><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 35.41pt; height: 5.64pt; border-image: none;" rowspan="2">과세</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 86.76pt; height: 2.82pt; border-image: none;">세금계산서</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 25.79pt; height: 2.82pt; border-image: none;">(32)</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 31.24pt; height: 2.82pt; border-image: none;"> </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 52.32pt; height: 2.82pt; border-image: none;">10/100</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 45.39pt; height: 2.82pt; border-image: none;"> </td></tr><tr><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 86.76pt; height: 2.82pt; border-image: none;">기타</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 25.79pt; height: 2.82pt; border-image: none;">(33)</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 31.24pt; height: 2.82pt; border-image: none;"> </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 52.32pt; height: 2.82pt; border-image: none;">10/100</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 45.39pt; height: 2.82pt; border-image: none;"> </td></tr><tr><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 35.41pt; height: 5.64pt; border-image: none;" rowspan="2">영세율</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 86.76pt; height: 2.82pt; border-image: none;">세금계산서</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 25.79pt; height: 2.82pt; border-image: none;">(34)</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 31.24pt; height: 2.82pt; border-image: none;"> </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 52.32pt; height: 2.82pt; border-image: none;">0/100</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 45.39pt; height: 2.82pt; border-image: none;"> </td></tr><tr><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 86.76pt; height: 2.82pt; border-image: none;">기타</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 25.79pt; height: 2.82pt; border-image: none;">(35)</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 31.24pt; height: 2.82pt; border-image: none;"> </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 52.32pt; height: 2.82pt; border-image: none;">0/100</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 45.39pt; height: 2.82pt; border-image: none;"> </td></tr><tr><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 122.17pt; height: 2.82pt; border-image: none;" colspan="2">합계</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 25.79pt; height: 2.82pt; border-image: none;">(36)</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 31.24pt; height: 2.82pt; border-image: none;"> </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 52.32pt; height: 2.82pt; border-image: none;"> </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 45.39pt; height: 2.82pt; border-image: none;"> </td></tr><tr><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 61.22pt; height: 8.46pt; border-image: none;" rowspan="3">(12) 매입</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 122.17pt; height: 2.82pt; border-image: none;" colspan="2">세금계산서</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 25.79pt; height: 2.82pt; border-image: none;">(37)</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 31.24pt; height: 2.82pt; border-image: none;"> </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 52.32pt; height: 2.82pt; border-image: none;"> </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 45.39pt; height: 2.82pt; border-image: none;"> </td></tr><tr><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 122.17pt; height: 2.82pt; border-image: none;" colspan="2">그밖의 공제매입세액</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 25.79pt; height: 2.82pt; border-image: none;">(38)</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 31.24pt; height: 2.82pt; border-image: none;"> </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 52.32pt; height: 2.82pt; border-image: none;"> </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 45.39pt; height: 2.82pt; border-image: none;"> </td></tr><tr><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 122.17pt; height: 2.82pt; border-image: none;" colspan="2">합계</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 25.79pt; height: 2.82pt; border-image: none;">(39)</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 31.24pt; height: 2.82pt; border-image: none;"> </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 52.32pt; height: 2.82pt; border-image: none;"> </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 45.39pt; height: 2.82pt; border-image: none;"> </td></tr></tbody></table>   (13) 매입자발행세금계산서매출자가 세금계산서를 발급하지 않아 매입자가 관할세무서장으로부터 거래사실확인 통지를 받고 발행한 매입자발행세금계산서상 금액과 세액을 기재한다. [관련서식 및 유의사항]공급받는 자가 세금계산서 발급시기부터 3개월 이내에 "거래사실 확인 신청서"에 영수증, 무통장입금증 등 증빙서류를 첨부하여 신청인 관할 세무서장에 신청하여야 합니다.  (14) 기타공제매입세액발급받은 신용카드매출전표등상의 매입세액, 의제매입세액, 재활용폐자원 등에 대한 매입세액, 고금의제매입세액·과세사업전환매입세액·재고매입세액 또는 변제대손세액을 공제받는 사업자가 기재하며, 2장 앞쪽 <48>합계란의 금액과 세액을 기재합니다.   <table style="border: 0.28pt solid rgb(0, 0, 0); border-collapse: collapse; border-image: none; mso-table-overlap: never;"><tbody><tr><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 41.99pt; height: 28.2pt; border-image: none;" rowspan="10">(14)그 밖의 공 제 매입세액 명세</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 267.39pt; height: 2.82pt; border-image: none;" colspan="3">구 분</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 31.02pt; height: 2.82pt; border-image: none;">금액</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 47.9pt; height: 2.82pt; border-image: none;">세율</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 36.68pt; height: 2.82pt; border-image: none;">세액</td></tr><tr><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 184.22pt; height: 5.64pt; border-image: none;" rowspan="2">신용카드매출전표등 수령명세서 제출분</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 61.94pt; height: 2.82pt; border-image: none;">일반매입</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 21.23pt; height: 2.82pt; border-image: none;">(40)</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 31.02pt; height: 2.82pt; border-image: none;"> </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 47.9pt; height: 2.82pt; border-image: none;"> </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 36.68pt; height: 2.82pt; border-image: none;"> </td></tr><tr><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 61.94pt; height: 2.82pt; border-image: none;">고정자산매입</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 21.23pt; height: 2.82pt; border-image: none;">(41)</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 31.02pt; height: 2.82pt; border-image: none;"> </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 47.9pt; height: 2.82pt; border-image: none;"> </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 36.68pt; height: 2.82pt; border-image: none;"> </td></tr><tr><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 246.16pt; height: 2.82pt; border-image: none;" colspan="2">의 제 매 입 세 액</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 21.23pt; height: 2.82pt; border-image: none;">(42)</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 31.02pt; height: 2.82pt; border-image: none;"> </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 47.9pt; height: 2.82pt; border-image: none;">뒤쪽참조</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 36.68pt; height: 2.82pt; border-image: none;"> </td></tr><tr><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 246.16pt; height: 2.82pt; border-image: none;" colspan="2">재 활 용 폐 자 원 등 매 입 세 액</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 21.23pt; height: 2.82pt; border-image: none;">(43)</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 31.02pt; height: 2.82pt; border-image: none;"> </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 47.9pt; height: 2.82pt; border-image: none;">뒤쪽참조</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 36.68pt; height: 2.82pt; border-image: none;"> </td></tr><tr><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 246.16pt; height: 2.82pt; border-image: none;" colspan="2">과세사업전환 매입세액</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 21.23pt; height: 2.82pt; border-image: none;">(44)</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 31.02pt; height: 2.82pt; border-image: none;"> </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 47.9pt; height: 2.82pt; border-image: none;"> </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 36.68pt; height: 2.82pt; border-image: none;"> </td></tr><tr><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 246.16pt; height: 2.82pt; border-image: none;" colspan="2">재 고 매 입 세 액</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 21.23pt; height: 2.82pt; border-image: none;">(45)</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 31.02pt; height: 2.82pt; border-image: none;"> </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 47.9pt; height: 2.82pt; border-image: none;"> </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 36.68pt; height: 2.82pt; border-image: none;"> </td></tr><tr><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 246.16pt; height: 2.82pt; border-image: none;" colspan="2">변 제 대 손 세 액</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 21.23pt; height: 2.82pt; border-image: none;">(46)</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 31.02pt; height: 2.82pt; border-image: none;"> </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 47.9pt; height: 2.82pt; border-image: none;"> </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 36.68pt; height: 2.82pt; border-image: none;"> </td></tr><tr><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 246.16pt; height: 2.82pt; border-image: none;" colspan="2">외국인 관광객에 대한 환급세액</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 21.23pt; height: 2.82pt; border-image: none;">(47)</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 31.02pt; height: 2.82pt; border-image: none;"> </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 47.9pt; height: 2.82pt; border-image: none;"> </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 36.68pt; height: 2.82pt; border-image: none;"> </td></tr><tr><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 246.16pt; height: 2.82pt; border-image: none;" colspan="2">합 계</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 21.23pt; height: 2.82pt; border-image: none;">(48)</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 31.02pt; height: 2.82pt; border-image: none;"> </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 47.9pt; height: 2.82pt; border-image: none;"> </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 36.68pt; height: 2.82pt; border-image: none;"> </td></tr></tbody></table>[관련서식 및 유의사항]1. 신용카드매출전표 등 수령금액명세서를 작성하여야 합니다.2. 의제매입세액공제신고서를 작성하여야 합니다.3. 재활용폐자원 및 중고품 매입세액 공제신고서를 작성하여야 합니다.4. 대손세액공제(변제)신고서를 작성하여야 합니다.  (16) 공제받지 못할 매입세액발급받은 세금계산서의 매입세액 중 공제받지 못하는 매입세액, 과세사업과 면세사업에 공통으로 사용된 공통매입세액 중 면세사업관련 매입세액 또는 대손처분받은 세액이 있는 사업자가 기재하며, 2장 앞쪽 <52>합계란의 금액과 세액을 기재합니다. <table style="border: 0.28pt solid rgb(0, 0, 0); border-collapse: collapse; border-image: none; mso-table-overlap: never;"><tbody><tr><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 59.09pt; height: 14.1pt; border-image: none;" rowspan="5">(16) 공제받지 못할 매입세액 명세</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 237.02pt; height: 2.82pt; border-image: none;" colspan="2">구분</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 42.19pt; height: 2.82pt; border-image: none;">금액</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 42.19pt; height: 2.82pt; border-image: none;">세율</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 42.19pt; height: 2.82pt; border-image: none;">세액</td></tr><tr><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 217.21pt; height: 2.82pt; border-image: none;">공제받지 못할 매입세액</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 19.81pt; height: 2.82pt; border-image: none;">(49)</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 42.19pt; height: 2.82pt; border-image: none;"> </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 42.19pt; height: 2.82pt; border-image: none;"> </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 42.19pt; height: 2.82pt; border-image: none;"> </td></tr><tr><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 217.21pt; height: 2.82pt; border-image: none;">공통매입세액 면세사업등분</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 19.81pt; height: 2.82pt; border-image: none;">(50)</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 42.19pt; height: 2.82pt; border-image: none;"> </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 42.19pt; height: 2.82pt; border-image: none;"> </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 42.19pt; height: 2.82pt; border-image: none;"> </td></tr><tr><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 217.21pt; height: 2.82pt; border-image: none;">대 손 처 분 받 은 세 액</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 19.81pt; height: 2.82pt; border-image: none;">(51)</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 42.19pt; height: 2.82pt; border-image: none;"> </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 42.19pt; height: 2.82pt; border-image: none;"> </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 42.19pt; height: 2.82pt; border-image: none;"> </td></tr><tr><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 217.21pt; height: 2.82pt; border-image: none;">합계</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 19.81pt; height: 2.82pt; border-image: none;">(52)</td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 42.19pt; height: 2.82pt; border-image: none;"> </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 42.19pt; height: 2.82pt; border-image: none;"> </td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 42.19pt; height: 2.82pt; border-image: none;"> </td></tr></tbody></table>[관련서식 및 유의사항]공제받지 못할 매입세액 명세서를 작성하여야 합니다.