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이병현 세무사


홍익대학교 경영학과 졸업
40회 세무사시험 합격
前 정&리 회계학원 세법 강사
삼일사이버회계학원 세법 강사
웅지세무대학 교수
웅지경영아카데미 강사
KG에듀원 미래경영아카데미 세법 강사
現 에듀윌 세무회계 세법 강사


책의 특징

첫째,논제형식으로 구성하였습니다.
최근의 출제 경향은 판례를 바탕으로 사실관계를 제시하고 수험생들에게 주어진 사례에 적용될 세법 규정과 이를 근거로 한 사례판단을 요구하는 문제가 주를 이루고 있습니다. 본 교재는 이러한 문제를 대비하기 위하여 기존의 조문 나열식 구성을 벗어나 논제 형식으로 구성하여 각 논제별로 관련 법령과 관련 판례를 수록함으로써 학습의 효율을 높일 수 있도록 하였습니다.

둘째,실전 답안 작성에 도움이 될 수 있도록 구성하였습니다.
세법학 시험은 백지에 자신의 세법지식과 세법적 사고력을 얼마나 잘 보여주느냐가 관건입니다. 이에 본 교재는 논제 형식으로 구성된 주제별로 목차를 소제목 중심으로 구성하고 관련 내용을 가급적 번호형식으로 제시하여 실전 답안에 바로 이용할 수 있도록 하였습니다.

셋째,세목별 특성을 반영하여 구성하였습니다.
세법학 1부와 2부에 출제되는 세목들을 구분하면 상황에 대한 이해를 필요로 하는 세목들과 암기할 내용이 절대적으로 많은 세목들로 구분할 수 있습니다. 이에 본 교재는 이해를 필요로 하는 세목들은 각 규정의 취지에 대한 설명과 풍부한 판례와 사례들로 구성하고, 암기량이 많은 세목들은 가급적이면 도표 형태로 정리하였습니다.


목차
PART 5  부가가치세법 
01 부가가치세의 과세유형과 과세방법 ······ 10 
02 국경세조정 ············································ 18 
03 부가가치세의 역진성 ···························· 20 
04 환수효과와 누적효과 ···························· 23 
05 VAT 납세의무자 ································· 28 
06 신탁관련 수탁자의 물적납세의무 ········· 37 
07 납세지 ················································· 39 
08 사업자등록 ············································ 44 
09 VAT 과세거래 ······································ 50 
10 재화의 공급의제 ································· 61 
11 부수재화 또는 용역 ·························· 74 
12 공급시기 및 공급장소 ······················ 79 
13 영세율 ··············································· 86 
14 면세제도 ············································ 91 
15 과세표준 ············································ 104 
16 대손세액공제 ····································· 121 
17 부동산임대업의 VAT 과세문제 ·········· 123 
18 거래징수 ·············································· 126 
19 세금계산서 ········································ 129 
20 매입세액공제 ··································· 151 
21 의제매입세액공제 ······························ 162 
22 겸영사업자의 VAT 과세문제 ··········· 166 
23 가산세 ················································· 175 
24 대리납부제도 ······································· 179 
25 부가가치세의 신고와 납부 ················· 190 
26 재화의 수입에 대한 부가가치세 납부의 
유예 ····················································· 192 
27 부가가치세의 환급 ······························ 194 
28 부가가치세의 결정과 경정 및 징수 ··· 196 
29 간이과세제도 ····································· 198 
30 간이 vs 일반 과세유형변경 ··············· 206 
 
PART 6  개별소비세법 
01 개별소비세의 특징 ······························ 216 
02 VAT vs 개별소비세 ··························· 218 
03 과세대상별 세율구조 ························ 221 
04 개별소비세의 비과세 ························ 228 
05 납세의무자 ·········································· 229 
06 과세표준 ·············································· 230 
07 과세대상판정 및 과세시기 ················· 236 
08 제조･반출의제 ··································· 242 
09 미납세반출 ·········································· 247 
10 개별소비세의 면세제도 ······················· 257 
11 세액의 공제 및 환급 ························ 284 
12 개별소비세의 신고 및 납부 ··············· 291 
13 납세담보 ············································ 293 
14 개별소비세의 신고납부특례 ················ 294 
15 결정･경정 등 ······································ 298 
16 협력의무 및 과세감독 ························ 299 
 
PART 7  지방세법 
01 지방세 총론 ········································ 306 
02 취득세의 기본사항 ······························ 319 
03 취득세 납세의무자 ······························ 325 
04 명의신탁에 대한 취득세의 과세문제 · 334 
05 취득세 비과세 ································· 346 
06 과세표준 ·············································· 349 
07 취득세의 세율 ································· 361 
08 취득시기 ············································ 378 
09 취득세 납세절차 ······························· 389 
10 과점주주의 간주취득세 ····················· 396 
11 등록분 등록면허세 ······························ 408 
12 재산세의 개요 ····································· 416 
13 재산세 납세의무자 ···························· 419 
14 재산세 비과세 ····································· 422 
15 토지에 대한 재산세 과세대상 구분 ··· 424 
16 재산세의 과세표준 및 세율 ··············· 431 
17 재산세의 신고 및 납부절차 ··············· 438 
18 지방세특례제한법 총칙 및 보칙 ········ 444 
19 지방세특례제한법 주요 감면규정 ······· 450 
 
PART 8  조세특례제한법 
01 총 칙 ··················································· 464 
02 직접국세 ·············································· 468 
03 기타의 조세특례 ································· 625 
04 사업재편계획을 위한 조세특례 ·········· 648 
05 보 칙 ··················································· 654