Re:소득세 원천징수에 대해서....(기본 상식부터 아셔야 됩니다)

1. 일단 원천징수는 납부하는 세금이 아닙니다.  예납적세액으로 국세 3%와 지방세 0.3%를 미리 예납한다고이해 하시면 됩니다.  2. 원천징수 여부와 상관없이 일부 카드콜 및 현금콜에 대해서는 업체가 누구에게 얼마를 지급했다라는 명세표를세무당국에 신고합니다.   원천징수 한 곳은 당연히 지급한 금원과 받은 원천징수액을 신고합니다.현재 홈택스 사이트 가면 지급명세 내역 확인이 가능합니다.   제걸 보여 드리자면...원천징수 안한고 지급 신고한 곳입니다.  즉 원천징수한 곳(법인)과 밑의 금액은 국세청에 제 수입으로 잡힙니다.(원천징수 한 곳은 표시안함 / 일부 지운것은 지급액이 아닌 콜금액을 적은 것으로 의심 - 확인후 탈세 사기로 고소예정) <table border="0" cellpadding="0" cellspacing="0" width="542" style="border-collapse: collapse;width:407pt"> <colgroup><col width="75" style="mso-width-source:userset;mso-width-alt:2742;width:56pt"> <col width="109" style="mso-width-source:userset;mso-width-alt:3986;width:82pt"> <col width="95" style="mso-width-source:userset;mso-width-alt:3474;width:71pt"> <col width="174" style="mso-width-source:userset;mso-width-alt:6363;width:131pt"> <col width="89" style="mso-width-source:userset;mso-width-alt:3254;width:67pt"> </colgroup><tbody><tr height="17" style="height:12.75pt"> <td height="17" class="xl65" width="75" style="height: 12.75pt; width: 52px;">귀속년도</td> <td class="xl65" width="109" style="border-left: none; width: 157px;">사업자등록번호</td> <td class="xl65" width="95" style="border-left:none;width:71pt">제출일자</td> <td class="xl65" width="174" style="border-left:none;width:131pt">징수의무자</td> <td class="xl68" width="89" style="width:67pt">신고금액</td> </tr> <tr height="17" style="height:12.75pt"> <td height="17" class="xl66" style="height: 12.75pt; border-top: none; width: 52px;">2018</td> <td class="xl66" style="border-top: none; border-left: none; width: 157px;"> </td> <td class="xl66" style="border-top:none;border-left:none">2018-11-22</td> <td class="xl66" style="border-top:none;border-left:none"> </td> <td class="xl67">30,000 </td> </tr> <tr height="17" style="height:12.75pt"> <td height="17" class="xl66" style="height: 12.75pt; border-top: none; width: 52px;">2018</td> <td class="xl66" style="border-top: none; border-left: none; width: 157px;">261-81-23965</td> <td class="xl66" style="border-top:none;border-left:none">2019-02-01</td> <td class="xl66" style="border-top:none;border-left:none">주식회사 해피콜디에스</td> <td class="xl67">128,000 </td> </tr> <tr height="17" style="height:12.75pt"> <td height="17" class="xl66" style="height: 12.75pt; border-top: none; width: 52px;">2018</td> <td class="xl66" style="border-top: none; border-left: none; width: 157px;">763-88-00598</td> <td class="xl66" style="border-top:none;border-left:none">2019-02-15</td> <td class="xl66" style="border-top:none;border-left:none">(주)쭉쭉대리운전25802580</td> <td class="xl67">48,000 </td> </tr> <tr height="17" style="height:12.75pt"> <td height="17" class="xl66" style="height: 19px; border-top: none; width: 52px;">2018</td> <td class="xl66" style="border-top: none; border-left: none; height: 19px; width: 157px;">378-15-00703</td> <td class="xl66" style="border-top: none; border-left: none; height: 19px;">2019-02-18</td> <td class="xl66" style="border-top: none; border-left: none; height: 19px;">한국드라이브</td> <td class="xl67" style="height: 19px;">86,000 </td> </tr> <tr height="17" style="height:12.75pt"> <td height="17" class="xl66" style="height: 19px; border-top: none; width: 52px;">2018</td> <td class="xl66" style="border-top: none; border-left: none; height: 19px; width: 157px;">110-13-23367</td> <td class="xl66" style="border-top: none; border-left: none; height: 19px;">2019-02-19</td> <td class="xl66" style="border-top: none; border-left: none; height: 19px;">에스디</td> <td class="xl67" style="height: 19px;">16,000 </td> </tr> <tr height="17" style="height:12.75pt"> <td height="17" class="xl66" style="height: 12.75pt; border-top: none; width: 52px;">2018</td> <td class="xl66" style="border-top: none; border-left: none; width: 157px;">124-52-20510</td> <td class="xl66" style="border-top:none;border-left:none">2019-02-19</td> <td class="xl66" style="border-top:none;border-left:none">프라임드라이브시스템</td> <td class="xl67">18,000 </td> </tr> <tr height="17" style="height:12.75pt"> <td height="17" class="xl66" style="height: 12.75pt; border-top: none; width: 52px;">2018</td> <td class="xl66" style="border-top: none; border-left: none; width: 157px;"> </td> <td class="xl66" style="border-top:none;border-left:none">2019-02-19</td> <td class="xl66" style="border-top:none;border-left:none"> </td> <td class="xl67">30,000 </td> </tr> <tr height="17" style="height:12.75pt"> <td height="17" class="xl66" style="height: 12.75pt; border-top: none; width: 52px;">2018</td> <td class="xl66" style="border-top: none; border-left: none; width: 157px;"> </td> <td class="xl66" style="border-top:none;border-left:none">2019-02-28</td> <td class="xl66" style="border-top:none;border-left:none"> </td> <td class="xl67">90,000 </td> </tr> <tr height="17" style="height:12.75pt"> <td height="17" class="xl66" style="height: 12.75pt; border-top: none; width: 52px;">2018</td> <td class="xl66" style="border-top: none; border-left: none; width: 157px;">433-19-00221</td> <td class="xl66" style="border-top:none;border-left:none">2019-02-13</td> <td class="xl66" style="border-top:none;border-left:none">제이에이치컴퍼니</td> <td class="xl67">32,000 </td> </tr> <tr height="17" style="height:12.75pt"> <td height="17" class="xl66" style="height: 12.75pt; border-top: none; width: 52px;">2018</td> <td class="xl66" style="border-top: none; border-left: none; width: 157px;">275-53-00105</td> <td class="xl66" style="border-top:none;border-left:none">2019-02-19</td> <td class="xl66" style="border-top:none;border-left:none">에스코트서비스(Escort Service)</td> <td class="xl67">40,000 </td> </tr> <tr height="17" style="height:12.75pt"> <td height="17" class="xl66" style="height: 12.75pt; border-top: none; width: 52px;">2018</td> <td class="xl66" style="border-top: none; border-left: none; width: 157px;">737-81-00590</td> <td class="xl66" style="border-top:none;border-left:none">2019-02-21</td> <td class="xl66" style="border-top:none;border-left:none">(주)에스시스템</td> <td class="xl67">16,000 </td> </tr> <tr height="17" style="height:12.75pt"> <td height="17" class="xl66" style="height: 12.75pt; border-top: none; width: 52px;">2018</td> <td class="xl66" style="border-top: none; border-left: none; width: 157px;"> </td> <td class="xl66" style="border-top:none;border-left:none">2019-02-22</td> <td class="xl66" style="border-top:none;border-left:none"> </td> <td class="xl67">90,000 </td> </tr> <tr height="17" style="height:12.75pt"> <td height="17" class="xl66" style="height: 12.75pt; border-top: none; width: 52px;">2018</td> <td class="xl66" style="border-top: none; border-left: none; width: 157px;">236-08-00376</td> <td class="xl66" style="border-top:none;border-left:none">2019-02-13</td> <td class="xl66" style="border-top:none;border-left:none">제이제이 컴퍼니</td> <td class="xl67">52,000 </td> </tr> <tr height="17" style="height:12.75pt"> <td height="17" class="xl66" style="height: 12.75pt; border-top: none; width: 52px;">2018</td> <td class="xl66" style="border-top: none; border-left: none; width: 157px;">127-41-32912</td> <td class="xl66" style="border-top:none;border-left:none">2019-02-18</td> <td class="xl66" style="border-top:none;border-left:none">1544-8299대리운전</td> <td class="xl67">28,000 </td> </tr> <tr height="17" style="height:12.75pt"> <td height="17" class="xl66" style="height: 12.75pt; border-top: none; width: 52px;">2018</td> <td class="xl66" style="border-top: none; border-left: none; width: 157px;">649-87-00335</td> <td class="xl66" style="border-top:none;border-left:none">2019-02-19</td> <td class="xl66" style="border-top:none;border-left:none">(주)미래코퍼레이션</td> <td class="xl67">16,000 </td> </tr> <tr height="17" style="height:12.75pt"> <td height="17" class="xl66" style="height: 12.75pt; border-top: none; width: 52px;">2018</td> <td class="xl66" style="border-top: none; border-left: none; width: 157px;">867-10-00417</td> <td class="xl66" style="border-top:none;border-left:none">2019-02-13</td> <td class="xl66" style="border-top:none;border-left:none">에스케이컴퍼니</td> <td class="xl67">48,000 </td> </tr> <tr height="17" style="height:12.75pt"> <td height="17" class="xl66" style="height: 12.75pt; border-top: none; width: 52px;">2018</td> <td class="xl66" style="border-top: none; border-left: none; width: 157px;">639-86-00646</td> <td class="xl66" style="border-top:none;border-left:none">2019-02-13</td> <td class="xl66" style="border-top:none;border-left:none">(주)이지웰컴퍼니</td> <td class="xl67">12,000 </td> </tr> <tr height="17" style="height:12.75pt"> <td height="17" class="xl66" style="height: 12.75pt; border-top: none; width: 52px;">2018</td> <td class="xl66" style="border-top: none; border-left: none; width: 157px;">694-10-00444</td> <td class="xl66" style="border-top:none;border-left:none">2019-02-14</td> <td class="xl66" style="border-top:none;border-left:none">정다운 사람들</td> <td class="xl67">76,000 </td> </tr> <tr height="17" style="height:12.75pt"> <td height="17" class="xl66" style="height: 12.75pt; border-top: none; width: 52px;">2018</td> <td class="xl66" style="border-top: none; border-left: none; width: 157px;">241-17-00064</td> <td class="xl66" style="border-top:none;border-left:none">2019-02-26</td> <td class="xl66" style="border-top:none;border-left:none">하이드라이브</td> <td class="xl67">32,000 </td> </tr> <tr height="17" style="height:12.75pt"> <td height="17" class="xl66" style="height: 12.75pt; border-top: none; width: 52px;">2018</td> <td class="xl66" style="border-top: none; border-left: none; width: 157px;">114-15-87616</td> <td class="xl66" style="border-top:none;border-left:none">2019-02-28</td> <td class="xl66" style="border-top:none;border-left:none">스마일 for you</td> <td class="xl67">20,000 </td> </tr> <tr height="17" style="height:12.75pt"> <td height="17" class="xl66" style="height: 12.75pt; border-top: none; width: 52px;">2018</td> <td class="xl66" style="border-top: none; border-left: none; width: 157px;">677-87-00378</td> <td class="xl66" style="border-top:none;border-left:none">2019-03-11</td> <td class="xl66" style="border-top:none;border-left:none">주식회사 타콜</td> <td class="xl67">12,000 </td> </tr> <tr height="17" style="height:12.75pt"> <td height="17" class="xl66" style="height: 12.75pt; border-top: none; width: 52px;">2018</td> <td class="xl66" style="border-top: none; border-left: none; width: 157px;">321-81-00809</td> <td class="xl66" style="border-top:none;border-left:none">2019-03-11</td> <td class="xl66" style="border-top:none;border-left:none">주식회사 스마트콜</td> <td class="xl67">40,000 </td> </tr> <tr height="17" style="height:12.75pt"> <td height="17" class="xl66" style="height: 12.75pt; border-top: none; width: 52px;">2018</td> <td class="xl66" style="border-top: none; border-left: none; width: 157px;">101-86-37158</td> <td class="xl66" style="border-top:none;border-left:none">2019-03-11</td> <td class="xl66" style="border-top:none;border-left:none">주식회사 골드메신저</td> <td class="xl67">98,000 </td> </tr> <tr height="17" style="height:12.75pt"> <td height="17" class="xl66" style="height: 12.75pt; border-top: none; width: 52px;">2018</td> <td class="xl66" style="border-top: none; border-left: none; width: 157px;">212-17-92625</td> <td class="xl66" style="border-top:none;border-left:none">2019-03-05</td> <td class="xl66" style="border-top:none;border-left:none">K&S 운전대행</td> <td class="xl67">40,000 </td> </tr> <tr height="17" style="height:12.75pt"> <td height="17" class="xl66" style="height: 12.75pt; border-top: none; width: 52px;">2018</td> <td class="xl66" style="border-top: none; border-left: none; width: 157px;">131-34-57821</td> <td class="xl66" style="border-top:none;border-left:none">2019-03-08</td> <td class="xl66" style="border-top:none;border-left:none">네트워크</td> <td class="xl67">24,000 </td> </tr> <tr height="17" style="height:12.75pt"> <td height="17" class="xl66" style="height: 12.75pt; border-top: none; width: 52px;">2018</td> <td class="xl66" style="border-top: none; border-left: none; width: 157px;">379-88-00772</td> <td class="xl66" style="border-top:none;border-left:none">2019-03-09</td> <td class="xl66" style="border-top:none;border-left:none">주식회사 조이앤드라이버</td> <td class="xl67">52,000 </td> </tr> <tr height="17" style="height:12.75pt"> <td height="17" class="xl66" style="height: 12.75pt; border-top: none; width: 52px;">2018</td> <td class="xl66" style="border-top: none; border-left: none; width: 157px;">129-18-93386</td> <td class="xl66" style="border-top:none;border-left:none">2019-03-04</td> <td class="xl66" style="border-top:none;border-left:none">코리아드라이브</td> <td class="xl67">188,000 </td> </tr> <tr height="17" style="height:12.75pt"> <td height="17" class="xl66" style="height: 12.75pt; border-top: none; width: 52px;">2018</td> <td class="xl66" style="border-top: none; border-left: none; width: 157px;">295-87-00138</td> <td class="xl66" style="border-top:none;border-left:none">2019-03-11</td> <td class="xl66" style="border-top:none;border-left:none">주식회사 하나서비스</td> <td class="xl67">22,400 </td> </tr> <tr height="17" style="height:12.75pt"> <td height="17" class="xl66" style="height: 12.75pt; border-top: none; width: 52px;">2018</td> <td class="xl66" style="border-top: none; border-left: none; width: 157px;">646-01-00496</td> <td class="xl66" style="border-top:none;border-left:none">2019-03-11</td> <td class="xl66" style="border-top:none;border-left:none">에스제이(SJ)대리운전</td> <td class="xl67">16,000 </td> </tr> <tr height="17" style="height:12.75pt"> <td height="17" class="xl66" style="height: 12.75pt; border-top: none; width: 52px;">2018</td> <td class="xl66" style="border-top: none; border-left: none; width: 157px;">841-87-00440</td> <td class="xl66" style="border-top:none;border-left:none">2019-03-11</td> <td class="xl66" style="border-top:none;border-left:none">주식회사 현대티에스</td> <td class="xl67">18,400 </td> </tr> <tr height="17" style="height:12.75pt"> <td height="17" class="xl66" style="height: 12.75pt; border-top: none; width: 52px;">2018</td> <td class="xl66" style="border-top: none; border-left: none; width: 157px;">776-87-00340</td> <td class="xl66" style="border-top:none;border-left:none">2019-03-05</td> <td class="xl66" style="border-top:none;border-left:none">주식회사 산타솔루션</td> <td class="xl67">92,000 </td> </tr> <tr height="17" style="height:12.75pt"> <td height="17" class="xl66" style="height: 12.75pt; border-top: none; width: 52px;">2018</td> <td class="xl66" style="border-top: none; border-left: none; width: 157px;">326-23-00497</td> <td class="xl66" style="border-top:none;border-left:none">2019-03-05</td> <td class="xl66" style="border-top:none;border-left:none">하나대리운전</td> <td class="xl67">20,000 </td> </tr></tbody></table> 3. 대리기사의 소득 금액은 신고된 지급금액 * 26.3% 입니다.   수입과 소득은 별개의 개념입니다.소득이 밝혀졌으니 당연 건강보험가 인상 될 수 있습니다. (매년 9월분부터 변동) 4. 대부분의 대리기사(법인 기사가 아니면서 전업인기사)는 실질적으로 납부할 세금이 없습니다.그래서 기납한 원천징수금액을 6월과 7월에 걸쳐 환급을 받는 것입니다.