2022 세법개론 2 좋은책/원용대 고선미

제1편 국세기본법 
제1장 총 칙 3 
제1절 국세기본법 통칙 ············3 
Ⅰ. 국세기본법의 목적 ··········3 
Ⅱ. 용어의 정의(국기법 2) ····3 
Ⅲ. 세법 등과의 관계 ··········8 
제2절 기간과 기한 ·········9 
Ⅰ. 기간의 계산 ·········9 
Ⅱ. 기한 ········10 
제3절 서류의 송달 ·······13 
Ⅰ. 서류의 송달 장소 ··········13 
Ⅱ. 서류송달의 방법 ············14 
Ⅲ. 송달의 효력발생 ············16 
Ⅳ. 송달의 법률효력 ············18 
제4절 인 격 ·······20 
Ⅰ. 법인으로 보는 단체 ······20 
Ⅱ. 국세기본법상 규정 ········20 
Ⅲ. 각 세법상 규정 ·············23 

제2장 조세이론 26 
제1절 헌법에 보장된 내용 ······27 
Ⅰ. 조세법률주의 ······27 
Ⅱ. 조세평등주의 ······30 
제2절 국세기본법에 규정된 내용 ·····33 
Ⅰ. 국세 부과의 원칙 ··········33 
Ⅱ. 세법적용의 원칙 ············38 

제3장 조세법률관계의 변동 46 
제1절 납세의무의 성립 ··········47 
Ⅰ. 서 설 ·······47 
Ⅱ. 과세요건 ············47 
Ⅲ. 국세기본법상의 납세의무의 성립시기 ········48 
제2절 납세의무의 확정 ··········50 
Ⅰ. 서 설 ·······50 
Ⅱ. 정부부과과세제도 ··········50 
Ⅲ. 신고납세제도 ······51 
Ⅳ. 납세의무의 성립과 동시에 확정되는 것 ·····51 
제3절 확정된 납세의무의 변경 ········53 
Ⅰ. 개요 ········53 
Ⅱ. 수정신고제도 ·····54 
Ⅲ. 경정청구제도 ······56 
제4절 기한후 신고·납부제도와 추가자진 납부제도 ········60 
Ⅰ. 개 요 ·······60 
Ⅱ. 기한 후 신고 ······60 
Ⅲ. 기한 후 납부 ······61 
Ⅳ. 신용카드 등으로 하는 국세납부 ·······61 
제5절 가산세 및 국세의 환급 ··········62 
Ⅰ. 가산세 ·····62 
Ⅱ. 국세환급금과 국세환급가산금 ···········69 
제6절 납세의무의 소멸 ··········75 
Ⅰ. 개요 ········75 
Ⅱ. 국세부과의 제척기간 만료와 국세징수권의 소멸시효 완성 ····76 

제4장 조세채권의 보전 87 
제1절 납세의무의 확장관련 제도 ·····87 
Ⅰ. 연대납세의무 ·····87 
Ⅱ. 납세의무의 승계 ············91 
Ⅲ. 제2차납세의무 ·············93 
Ⅳ. 양도담보권자의 물적 납세의무 ·······100 
제2절 납세의무확장 외 조세채권보전제도 ·········103 
Ⅰ. 국세 우선의 원칙 ········103 

제5장 납세자권리 113 
제1절 납세자 권리헌장의 제정 및 교부 ·····113 
제2절 납세자 권리보호에 관한 사항 ·········114 
제3절 납세자보호위원회 ······127 
Ⅰ. 심의범위 ··········127 
Ⅱ. 구성 및 운영 ····128 
Ⅲ. 제척과 회피 ·····130 
Ⅳ. 납세자보호위원회에 대한 납세자의 심의 요청 및 결과 통지 등 ·············130 
제4절 과세전 적부심사 ········133 
Ⅰ. 의의 ······133 
Ⅱ. 과세예고통지 ····133 
Ⅲ. 과세전 적부심사 청구 ···········133 
Ⅳ. 청구효과 ··········135 

제6장 심사와 심판(조세불복제도) 137 
제1절 조세불복제도의 개념 ············137 
Ⅰ. 의의 ······137 
Ⅱ. 종류 ······137 
Ⅲ. 심사청구, 심판청구의 기능 및 취지 ········139 
Ⅳ. 다른 법률과의 관계 ·····139 
제2절 조세불복제도의 일반사항 ·····142 
Ⅰ. 불복청구 대상 ·············142 
Ⅱ. 불복청구인 ·······143 
Ⅲ. 불복청구 등이 집행에 미치는 효력(집행부정지의 원칙) ······144 
Ⅳ. 관계 서류의 열람 및 의견진술권 ·············145 
Ⅴ. 대리인 및 국선대리인 ···········146 
Ⅵ. 불복 방법의 통지 ········148 
Ⅶ. 정보통신망을 이용한 불복청구 ·······148 
Ⅷ. 청구기간 ··········149 
제3절 이의신청·심사청구 ····150 
Ⅰ. 청구 절차 및 청구서의 보정 ··········150 
Ⅱ. 불복청구에 대한 심리 ···········152 
Ⅲ. 결정의 종류와 효력 및 결정의 경정 ········152 
Ⅳ. 이의신청 ··········154 
Ⅴ. 국세심사위원회 ·········155 
제4절 심판청구 ··········159 
Ⅰ. 조세심판원 및 조세심판관 ····159 
Ⅱ. 심판청구절차 ····160 
Ⅲ. 심판결정절차 ····161 
Ⅳ. 제척과 회피 및 기피제도 ······163 
Ⅴ. 심리절차 ··········164 
Ⅵ. 내용심리상 특징 ··········165 

제7장 보 칙 168 
제1절 탈세제보 포상금의 지급 ·······168 
Ⅰ. 포상금 지급요건 및 지급 금액 ·······168 
Ⅱ. 포상금 지급기한 ··········172 
제2절 과세자료의 제출과 그 수집에 대한 협조 ·············173 
제3절 지급명세서 자료의 이용 ·······173 
제4절 기 타 ······174 
Ⅰ. 납세관리인 ·······174 
Ⅱ. 고지금액의 최저한도 ·············174 
Ⅲ. 국세행정에 대한 협조(국기법 84) ············175 
Ⅳ. 장부 등의 비치와 보존(국기법 85의3) ·····175 
Ⅴ. 서류접수증 발급(국기법 85의4) ·····176 
Ⅵ. 통계자료의 작성 및 공개(국기법 85의6) ···········176 
Ⅶ. 가족관계등록 전산정보의 공동이용(국기법 86) ···········178 
Ⅷ. 금품 수수 및 공여에 대한 징계 등(국기법 87) ··········178 
Ⅸ. 벌칙 ······179 

제2편 국세징수법 
제1장 총 칙 183 
Ⅰ. 목적(국징법 1) ···········183 
Ⅱ. 정의(국징법 2) ············183 
Ⅲ. 징수의 순위(국징법 3) ··········184 
Ⅳ. 다른 법률과의 관계(국징법 4) ·······184 

제2장 신고납부, 납부고지 등 185 
제1절 신고납부 ··········185 
제2절 납부고지 ··········185 
Ⅰ. 납세자에 대한 납부고지 등(국징법 6) ·····185 
Ⅱ. 제2차 납세의무자 등에 대한 납부고지(국징법 7) ·······186 
Ⅲ. 납부고지서의 발급 시기(국징법 8) ··········186 
Ⅳ. 납부기한 전 징수(국징법 9) ···········186 
제3절 독촉 ·······187 
Ⅰ. 독촉(국징법 10) ··········187 
Ⅱ. 체납액 징수 관련 사실행위의 위탁(국징법 11) ···········188 
제4절 납부의 방법 ····190 
Ⅰ. 납부의 방법(국징법 12) ········190 
Ⅱ. 제3자의 납부(국징법 10) ·······191 
제5절 납부기한등의 연장 등 ··········192 
Ⅰ. 재난 등으로 인한 납부기한등의 연장(국징법 13) ·······192 
Ⅱ. 납부고지의 유예(국징법 14) ···········193 
Ⅲ. 납부기한등 연장 등에 관한 담보(국징법 15) ····195 
Ⅳ. 납부기한등 연장 등의 취소(국징법 16) ·············196 
Ⅴ. 송달 지연으로 인한 지정납부기한등의 연장(국징법 17) ·······197 
제6절 납세담보 ··········198 
Ⅰ. 담보의 종류(국징법 18) ·········198 
Ⅱ. 담보의 평가(국징법 19) ·········198 
Ⅲ. 담보의 제공 방법(국징법 20) ·········199 
Ⅳ. 담보의 변경과 보충(국징법 21) ······201 
Ⅴ. 담보에 의한 납부와 징수(국징법 22) ······201 
Ⅵ. 담보의 해제(국징법 23) ·······202 

제3장 강제징수 204 
제1절 통칙 ······204 
Ⅰ. 강제징수(국징법 24) ·············204 
Ⅱ. 사해행위의 취소 및 원상회복(국징법 25) ·········204 
Ⅲ. 사해행위의 취소 및 원상회복(국징법 26) ·········204 
Ⅳ. 상속 또는 합병의 경우 강제징수의 속행 등(국징법 27) ·····205 
Ⅴ 제3자의 소유권 주장(국징법 28) ····205 
Ⅵ. 인지세와 등록면허세의 (국징법 29) ···········205 
Ⅶ. 고액·상습체납자의 수입물품에 대한 강제징수의 위탁(국징법 30) ·········206 
제2절 압류 ······207 
Ⅰ. 통칙 ······207 
Ⅱ. 압류금지 등 ·····211 
Ⅲ. 압류의 효력 ······213 
Ⅳ. 부동산 등의 압류 ········213 
Ⅴ. 동산과 유가증권의 압류 ······215 
Ⅵ. 채권의 압류 ·····216 
Ⅶ. 그 밖의 재산권의 압류 ········217 
Ⅷ. 압류의 해제 ······219 
Ⅸ. 교부청구 및 참가압류 ·········221 
제3절 압류재산의 매각 ·······225 
Ⅰ. 통칙 ······225 
Ⅱ. 공매의 준비 ·····227 
Ⅲ. 공매의 실시 ·····235 
Ⅳ. 매수대금의 납부와 권리의 이전 ·············239 
제4절 청산 ······240 
Ⅰ. 배분금전의 범위(국징법 94) ··········240 
Ⅱ. 배분기일의 지정(국징법 95) ··········240 
Ⅲ. 배분 방법(국징법 96) ············241 
Ⅳ. 국가 또는 지방자치단체의 재산에 관한 권리의 매각대금의 배분(국징법 97) ············242 
Ⅴ. 배분계산서의 작성(국징법 98) ·······242 
Ⅵ. 배분계산서에 대한 이의 등(국징법 99) ············243 
Ⅶ. 배분계산서에 대한 이의의 취하간주(국징법 100) ······243 
Ⅷ. 배분금전의 위탁(국징법 101) ·········244 
Ⅸ. 예탁금에 대한 배분의 실시(국징법 102) ···········244 
제5절 공매등의 대행 등 ······245 
Ⅰ. 공매등의 대행(국징법 103) ············245 
Ⅱ. 전문매각기관의 매각 관련 사실행위 대행 등(국징법 104) ············247 
제6절 압류ㆍ매각의 유예 ·············249 
Ⅰ. 압류ㆍ매각의 유예(국징법 105) ·····249 
Ⅱ. 국세체납정리위원회(국징법 106) ····250 

제4장 보 칙 255 
Ⅰ. 납세증명서의 제출(국징법 107) ·····255 
Ⅱ. 납세증명서의 발급(국징법 108) ·····257 
Ⅲ. 미납국세 등의 열람(국징법 109) ·············258 
Ⅳ. 체납자료의 제공(국징법 110) ·········258 
Ⅴ. 재산조회 및 강제징수를 위한 지급명세서 등의 사용(국징법 111) ··········260 
Ⅵ. 사업에 관한 허가등의 제한(국징법 112) ···········260 
Ⅶ. 출국금지(국징법 113) ············261 
Ⅷ. 고액ㆍ상습체납자의 명단 공개(국징법 114) ······263 
Ⅸ. 고액ㆍ상습체납자의 감치(국징법 115) ·····264 

제3편 국제조세조정에 관한 법률 
제1장 총 칙 267 
Ⅰ. 목적(국조법 1) ···········267 
Ⅱ. 정의(국조법 2, 국징령 2) ····267 
Ⅲ. 국제거래에 관한 실질과세(국조법 3, 국징령 3) ·········272 
Ⅳ. 국제거래에 관한 실질과세(국조법 4, 국징령 4) ········273 
Ⅴ. 세법과 조세조약의 관계(국조법 5) ··········274 

제2장 국제거래에 관한 조세의 조정 275 
제1절 개 요 ······275 
Ⅰ. 이전가격세제의 의의 ·············275 
Ⅱ. 정상가격의 의의 ··········275 
Ⅲ. 이전가격조작이 발생하는 원인 및 이전가격 조정 ······275 
제2절 국외특수관계인과의 거래에 대한 과세조정 ········276 
Ⅰ. 정상가격 등에 의한 과세조정 ········276 
Ⅱ. 정상가격 산출방법의 사전승인 ·····303 
Ⅲ. 국제거래 자료 제출 및 가산세 적용 특례 ········309 
Ⅳ. 국세의 정상가격과 관세의 과세가격의 조정 ····315 
제3절 국외지배주주 등에게 지급하는 이자에 대한 과세조정 (과소자본세제) ·······320 
Ⅰ. 과소자본세제의 도입배경 ······320 
Ⅱ. 출자금액 대비 과다차입금 지급이자의 손금불산입(국조법 22) ·····320 
Ⅲ. 제3자 개입 차입 거래(국조법 23) ···········326 
Ⅳ. 소득 대비 과다 지급이자의 손금불산입(국조법 24) ·············326 
Ⅴ. 혼성금융상품 거래에 따른 지급이자의 손금불산입(국조법 25) ·····329 
Ⅵ. 지급이자의 손금불산입 적용 순서(국조법 26) ············331 
제4절 특정외국법인의 유보소득에 대한 합산과세 (조세피난방지세제) ·······332 
Ⅰ. 도입취지 ··········332 
Ⅱ. 특정외국법인의 유보소득 배당간주(국조법 27) ··········332 
Ⅲ. 특정외국법인의 유보소득 배당간주 적용의 배제(국조법 28) ········335 
Ⅳ. 특정외국법인의 유보소득 배당간주의 예외적 적용(국조법 29) ·····337 
Ⅴ. 배당 가능한 유보소득 및 배당간주금액의 산출(국조법 30) ··········339 
Ⅵ. 배당간주금액의 익금 귀속 시기(국조법 31) ······341 
Ⅶ. 실제 배당금액 등의 익금불산입(국조법 32) ······341 
Ⅷ. 외국납부세액의 공제 및 경정청구(국조법 33) ············343 
Ⅸ. 특정외국법인에 대한 자료의 제출(국조법 34) ············343 
제5절 국외 증여에 대한 증여세 과세특례 ··········345 
Ⅰ. 도입취지 ··········345 
Ⅱ. 국외 증여에 대한 증여세 과세특례(국조법 34) ··········345 

제3장 국가 간 조세 행정 협조 350 
제1절 국가 간 조세협력 ·····350 
Ⅰ. 조세정보 및 금융정보의 교환(국조법 36) ·········350 
Ⅱ. 질문·확인(국조법 37) ···········354 
Ⅲ. 비밀유지의무 등(국조법 38) ··········354 
Ⅳ. 세무조사 협력(국조법 39) ····355 
Ⅴ. 조세 징수의 위탁(국조법 40) ········355 
Ⅵ. 거주자증명서의 발급(국조법 41) ····358 
제2절 상호합의절차 ············359 
Ⅰ. 개요 ······359 
Ⅱ. 상호합의절차의 개시 요건(국조법 42) ····360 
Ⅲ. 상호합의에 따른 중재(국조법 43) ···········362 
Ⅳ. 신청인의 협조의무(국조법 44) ·······363 
Ⅴ. 상호합의절차의 개시일(국조법 45) ··········363 
Ⅵ. 상호합의절차의 종료일(국조법 46) ··········363 
Ⅶ. 상호합의 결과의 시행(국조법 47) ···········364 
Ⅷ. 상호합의 결과의 확대 적용 등(국조법 48) ·······365 
Ⅸ. 납부기한등의 연장 등의 적용 특례(국조법 49) ··········366 
Ⅹ. 불복청구기간과 불복결정기간의 적용 특례(국조법 50) ·······368 
?. 부과제척기간의 특례(국조법 51) ····368 

제4장 해외자산의 신고 및 자료 제출 370 
제1절 해외금융계좌의 신고 ··········370 
Ⅰ. 정의(국조법 52) ··········370 
Ⅱ. 해외금융계좌의 신고(국조법 53) ····371 
Ⅲ. 해외금융계좌 신고의무의 (국조법 54) ·······374 
Ⅳ. 해외금융계좌 수정신고 및 기한 후 신고(국조법 55) ···········374 
Ⅴ. 해외금융계좌 신고의무 위반금액의 출처에 대한 소명(국조법 56) ··········375 
Ⅵ. 해외금융계좌정보의 비밀유지(국조법 57) ·········376 
제2절 해외현지법인 등의 자료 제출 ·······377 
Ⅰ. 해외현지법인 등에 대한 자료 제출의무(국조법 58) ·············377 
Ⅱ. 해외현지법인 등의 자료 제출의무 불이행 시 취득자금 출처에 대한 소명(국조법 59) ······379 

제5장 벌 칙 382 
Ⅰ. 국제거래에 대한 자료 제출의무 불이행에 대한 과태료(국조법 60) ·······382 
Ⅱ. 금융정보의 제공 불이행 등에 대한 과태료(국조법 61) ········384 
Ⅲ. 해외금융계좌 신고의무 불이행 등에 대한 과태료(국조법 62) ·······385 
Ⅳ. 해외현지법인 등의 자료 제출의무 불이행 등에 대한 과태료(국조법 63) ·&middo