2024 세무회계연습 1: 법인세법
도서명:2024 세무회계연습 1: 법인세법
저자/출판사:김문철/가치산책컴퍼니
쪽수:784쪽
출판일:2024-03-11
ISBN:9791192070988
목차
PART 01 법인세법
CHAPTER 01 법인세법 총론 ························ 10
실전문제 01 법인세계산구조 ··································· 27
실전문제 02 결산조정사항과 신고조정사항 ············· 31
실전문제 03 소득처분 ············································· 34
실전문제 04 유보의 추인(2001. CTA) ···················· 38
실전문제 05 사업연도가 6개월인 경우
세무조정 및 세액의 계산 ···················· 44
CHAPTER 02 손익의 귀속시기와
자산·부채의 평가 ·················· 50
실전문제 01 자산의 일반적인 판매손익 ·················· 72
실전문제 02 할부판매(Ⅰ) ······································· 74
실전문제 03 할부판매(Ⅱ)(2011. CTA) ···················· 79
실전문제 04 할부판매(Ⅲ)(2018. CTA) ···················· 80
실전문제 05 할부판매(Ⅳ)(2020. CTA) ···················· 83
실전문제 06 손익의 귀속시기
- 도급공사손익(Ⅰ)(2002. CPA) ········· 85
실전문제 07 손익의 귀속시기
- 도급공사손익(Ⅱ)(2007. CPA) ········· 87
실전문제 08 손익의 귀속시기
- 도급공사손익(Ⅲ)(2016. CPA) ········· 89
실전문제 09 손익의 귀속시기 - 자영공사손익 ········ 91
실전문제 10 손익의 귀속시기 - 수입이자 등 ········· 92
실전문제 11 손익의 귀속시기
- 임대료와 수입배당금 등 ················· 94
실전문제 12 손익의 귀속시기 - 전기오류수정손익(Ⅰ) ·· 97
실전문제 13 손익의 귀속시기
- 전기오류수정손익(Ⅱ)(2016. CPA) ·· 99
실전문제 14 자산의 취득원가 ······························· 101
실전문제 15 자산의 취득원가 등(2020. CPA) ······ 103
실전문제 16 채무의 출자전환 ······························· 105
실전문제 17 재고자산 평가(Ⅰ) ····························· 107
실전문제 18 재고자산 평가(Ⅱ)(2022. CPA) ········· 109
실전문제 19 재고자산 평가(Ⅲ)(2005. CPA) ········· 111
실전문제 20 재고자산 평가(Ⅳ)(2017. CTA) ········· 113
실전문제 21 재고자산평가차익 익금불산입 ··········· 115
실전문제 22 유가증권 평가(Ⅰ) ····························· 116
실전문제 23 유가증권 평가(Ⅱ) ····························· 120
실전문제 24 유가증권 ··········································· 122
실전문제 25 외화자산·부채 평가 등 ··················· 123
실전문제 26 자산·부채 평가(2014. CPA) ··········· 125
실전문제 27 자산·부채의 평가 - 종합(2023. CPA) · 127
실전문제 28 장기금전대차거래 ······························ 130
CHAPTER 03 익금 ····································· 132
실전문제 01 간주임대료(Ⅰ) ·································· 150
실전문제 02 간주임대료(Ⅱ)(2021. CPA) ·············· 153
실전문제 03 의제배당(Ⅰ) - 잉여금의 자본전입 ··· 155
실전문제 04 의제배당(Ⅱ) - 자본감소 ·················· 158
실전문제 05 의제배당(Ⅲ)(2020. CPA) ················· 160
실전문제 06 의제배당(Ⅳ)(2017. CTA) ·················· 162
실전문제 07 채무출자전환 채무면제이익,
의제배당 (2018. CPA) ····················· 165
실전문제 08 자본준비금을 감액하여 받은 배당 ····· 167
실전문제 09 의제배당과 수입배당금
익금불산입(Ⅰ)(2019. CPA) ·············· 169
실전문제 10 의제배당과 수입배당금
익금불산입(Ⅱ)(2018. CTA) ·············· 172
실전문제 11 수입배당금 익금불산입(Ⅰ) ················ 177
실전문제 12 수입배당금 익금불산입(Ⅱ)(2016. CTA) ·· 179
실전문제 13 수입배당금 익금불산입(Ⅲ)(2003. CPA) ·· 181
실전문제 14 수입배당금 익금불산입(Ⅳ)
(2017. CPA) ···································· 184
실전문제 15 내국법인 및 외국자회사의 수입배당금
익금불산입 (2023. CPA) ·················· 187
실전문제 16 외국자회사 등 수입배당금 익금불산입 190
실전문제 17 주식의 취득, 처분,
평가 및 배당 등(Ⅰ)(2002. CPA) ······ 193
실전문제 18 주식의 취득, 처분,
평가 및 배당 등(Ⅱ)(2007. CPA) ······ 195
실전문제 19 주식의 취득, 처분, 평가 및 배당 등(Ⅲ) · 197
법인법세인법세 법총 론총 론 1 1- 5- 5
2024 세무회계연습
CHAPTER 04 손금 I ··································· 200
실전문제 01 손금과 손금불산입의 세무조정 ·········· 226
실전문제 02 세금과 공과금(Ⅰ) - 기본문제 ·········· 230
실전문제 03 세금과 공과금(Ⅱ) - 취득세 등 ········ 232
실전문제 04 세금과 공과금(Ⅲ) - 부가가치세 ······· 234
실전문제 05 인건비(Ⅰ) - 기본문제 ····················· 236
실전문제 06 인건비 등(Ⅱ)(2020. CPA) ················ 238
실전문제 07 인건비(Ⅲ) - 손금배분의 원칙 ·········· 240
실전문제 08 기업업무추진비(Ⅰ)(2016. CTA) ········ 242
실전문제 09 기업업무추진비(Ⅱ) ··························· 244
실전문제 10 기업업무추진비(Ⅲ)(2021. CPA) ········ 246
실전문제 11 기업업무추진비(Ⅳ)(2020. CTA) ········ 249
실전문제 12 기업업무추진비(Ⅴ)(2019. CPA) ········ 251
실전문제 13 기업업무추진비(Ⅵ) - 자산계상
기업업무추진비 (2017. CTA) ············ 254
실전문제 14 기업업무추진비(Ⅶ) ··························· 256
실전문제 15 기업업무추진비(Ⅷ)(2022. CTA) ········ 258
실전문제 16 문화기업업무추진비(Ⅰ) ····················· 262
실전문제 17 문화기업업무추진비(Ⅱ)(2022. CPA) · 264
실전문제 18 문화기업업무추진비(Ⅲ)(2020. CPA) · 266
실전문제 19 문화 기업업무추진비 및 전통시장
기업업무추진비(2017. CPA) ············· 268
실전문제 20 문화기업업무추진비·기업업무추진비
한도 축소대상 법인(2018. CTA) ······· 271
실전문제 21 기업업무추진비 - 수입금액 ·············· 273
실전문제 22 기업업무추진비와 기부금(2014. CPA) 276
실전문제 23 기부금(Ⅰ) ········································ 280
실전문제 24 기부금(Ⅱ)(2016. CPA) ····················· 282
실전문제 25 기부금(Ⅲ)(2015. CPA) ····················· 284
실전문제 26 기부금(Ⅳ)(2021. CPA) ····················· 287
실전문제 27 기부금(Ⅴ)(2018. CPA) ····················· 289
실전문제 28 기부금(Ⅵ)(2023. CPA) ····················· 292
실전문제 29 기부금(Ⅶ)(2019. CTA) ····················· 295
실전문제 30 기부금(Ⅷ)(2020. CTA) ····················· 299
실전문제 31 기부금(Ⅸ)(2023. CTA) ····················· 302
실전문제 32 기부금(Ⅹ) ········································ 305
실전문제 33 기부금(ⅩⅠ)-오류수정 ························· 308
실전문제 34 지급이자 손금불산입(Ⅰ)(2023. CTA) 311
실전문제 35 지급이자 손금불산입(Ⅱ) ··················· 313
실전문제 36 지급이자 손금불산입(Ⅲ)(2023. CPA) ··· 316
실전문제 37 지급이자 손금불산입(Ⅳ) ··················· 318
실전문제 38 지급이자 손금불산입(Ⅴ)
- 건설자금이자(특정차입금) ·············· 321
실전문제 39 지급이자 손금불산입(Ⅵ) ··················· 323
실전문제 40 주식선택권 (2017. CTA) ·················· 325
CHAPTER 05 손금 II
(유·무형자산의 감가상각) ···· 328
실전문제 01 감가상각시부인계산(Ⅰ)
- 기본문제(2005. CPA) ··················· 346
실전문제 02 감가상각시부인계산(Ⅱ)
- 즉시상각의제 ······························· 348
실전문제 03 감가상각시부인계산(Ⅲ)(2014. CPA) ·· 351
실전문제 04 감가상각시부인계산(Ⅳ) - 손상차손,
손상차손환입(2023. CTA) ················· 353
실전문제 05 감가상각시부인계산(Ⅴ)
- 손상차손, 자산감액분(2022. CPA) 355
실전문제 06 감가상각시부인계산(Ⅵ)(2020. CPA) · 358
실전문제 07 개발비(Ⅰ) ········································ 360
실전문제 08 개발비(Ⅱ)(2017. CTA) ····················· 362
실전문제 09 재평가모형, 개발비 ··························· 364
실전문제 10 건설자금이자와 개발비(2018. CPA) ·· 366
실전문제 11 사용수익기부자산(Ⅰ) ························ 369
실전문제 12 사용수익기부자산(Ⅱ)(2018. CTA) ····· 370
실전문제 13 정률법의 상각범위액과
비망가액(2018. CPA 1차) ················ 372
실전문제 14 수정내용연수 ···································· 373
실전문제 15 감가상각방법 및 내용연수의 변경 ····· 374
실전문제 16 감가상각방법의 변경(2023. CTA) ····· 376
실전문제 17 상각부인액 사후관리 - 양도 ············ 378
실전문제 18 상각부인액 사후관리 - 평가증 ········· 380
실전문제 19 감가상각의제(Ⅰ) ······························· 381
실전문제 20 감가상각의제(Ⅱ)(2013. CPA) ··········· 382
실전문제 21 감가상각의제(Ⅲ)(2015. CPA) ··········· 384
실전문제 22 감가상각의제와 감가상각방법의 변경
(2023. CPA) ···································· 386
실전문제 23 감가상각의제와 건설자금이자(2019. CTA) ·· 389
1 - 6 법인세법
실전문제 24 장부가액이 시가(또는 취득가액)에
미달시 감가상각비 ···························· 392
실전문제 25 국제회계기준 적용법인의 감가상각비
손금산입특례(Ⅰ) ······························· 395
실전문제 26 국제회계기준 적용법인의 감가상각비
손금산입특례(Ⅱ) ······························· 397
실전문제 27 국제회계기준 적용법인의 감가상각비
손금산입 특례(Ⅲ)(2017. CPA) ········· 400
실전문제 28 업무용승용차(Ⅰ)(2019. CPA) ··········· 402
실전문제 29 업무용승용차(Ⅱ)(2017. CPA) ··········· 404
실전문제 30 업무용승용차(Ⅲ)(2016. CTA) ··········· 407
실전문제 31 업무용승용차(Ⅳ) ······························· 410
실전문제 32 업무용승용차(Ⅴ) - 임차·렌트 ········ 413
CHAPTER 06 충당금과 준비금 ··················· 416
실전문제 01 대손금 등 ········································· 443
실전문제 02 대손금과 대손충당금(Ⅰ)
(1단계：전기말 유보의 추인) ············ 445
실전문제 03 대손금과 대손충당금(Ⅱ)
(2단계：당기 대손금관련 세무조정) ·· 447
실전문제 04 대손금과 대손충당금(Ⅲ)
(3단계：당기말 채권잔액관련 세무조정) · 450
실전문제 05 대손금과 대손충당금(Ⅳ)(2023. CTA) ··· 453
실전문제 06 대손금과 대손충당금(Ⅴ)(2022. CPA) ·· 456
실전문제 07 대손금과 대손충당금(Ⅵ)(2020. CPA) ·· 459
실전문제 08 대손금과 대손충당금(Ⅶ)(2015. CPA) ·· 462
실전문제 09 대손금과 대손충당금(Ⅷ)(2019. CTA) ··· 465
실전문제 10 대손금과 대손충당금(Ⅸ)(2017. CPA) ·· 469
실전문제 11 퇴직급여충당금(Ⅰ) ··························· 472
실전문제 12 퇴직급여충당금(Ⅱ) ··························· 474
실전문제 13 퇴직급여충당금(Ⅲ) - 과소상계 ········ 478
실전문제 14 퇴직급여충당금(Ⅳ)
- 퇴직금 중간정산 ··························· 481
실전문제 15 퇴직급여충당금(Ⅴ) - 월차결산 ········ 483
실전문제 16 퇴직급여충당금(Ⅵ)
- 특수관계회사간 전출입 ················· 485
실전문제 17 퇴직급여충당금(Ⅶ) - 합병 ··············· 487
실전문제 18 퇴직연금충당금(Ⅰ)(2016. CPA) ········ 488
실전문제 19 퇴직연금충당금(Ⅱ) ··························· 490
실전문제 20 퇴직연금충당금(Ⅲ)(2019. CPA) ········ 492
실전문제 21 퇴직금추계액(2022. CTA) ················· 495
실전문제 22 일시상각충당금 - 보험차익 ·············· 499
실전문제 23 일시상각충당금
- 국고보조금(자산차감법) ················· 500
실전문제 24 일시상각충당금 - 국고보조금
(이연수익법)(2019. CTA) ·················· 501
실전문제 25 복구충당부채(2023. CPA) ················· 503
실전문제 26 환불충당부채(2021. CPA) ················· 505
실전문제 27 고유목적사업준비금(2013. CPA) ······· 507
CHAPTER 07 부당행위계산의 부인 ············· 510
실전문제 01 고가매입·저가양도(Ⅰ) ···················· 521
실전문제 02 고가매입·저가양도(Ⅱ)(2017. CTA) · 522
실전문제 03 고가매입·저가양도(Ⅲ) ···················· 523
실전문제 04 고가매입·저가양도(Ⅳ) ···················· 525
실전문제 05 자산의 부당임대차 등 ······················· 526
실전문제 06 가지급금인정이자(Ⅰ)(2018. CPA) ···· 527
실전문제 07 가지급금인정이자(Ⅱ) ························ 530
실전문제 08 가지급금인정이자(Ⅲ)(2007. CPA) ···· 532
실전문제 09 가지급금인정이자(Ⅳ) ························ 534
실전문제 10 부당행위계산의 부인
- 종합(2022. CPA) ·························· 536
실전문제 11 불공정합병(Ⅰ) ·································· 538
실전문제 12 불공정합병(Ⅱ)(2011. CPA) ·············· 540
실전문제 13 불공정합병(Ⅲ)(2018. CTA) ·············· 542
실전문제 14 불균등증자(저가발행Ⅰ)(2007. CPA) · 544
실전문제 15 불균등증자(저가발행Ⅱ)(2012. CPA) · 547
실전문제 16 불균등증자(고가발행)(2019. CTA) ····· 552
실전문제 17 불균등감자(Ⅰ) ·································· 556
실전문제 18 불균등감자(Ⅱ)(2013. CPA) ·············· 558
실전문제 19 불균등감자(Ⅲ)(2023. CPA) ·············· 561
실전문제 20 불균등감자(Ⅳ)(2021. CTA) ·············· 564
법인법세인법세 법총 론총 론 1 1- 7- 7
2024 세무회계연습
CHAPTER 08 과세표준과 세액계산 ············· 570
실전문제 01 결손금 이월공제 ······························· 600
실전문제 02 결손금 소급공제 ······························· 602
실전문제 03 토지 등 양도소득에 대한 법인세(Ⅰ) 604
실전문제 04 토지 등 양도소득에 대한 법인세(Ⅱ)
(2020. CTA) ···································· 605
실전문제 05 토지 등 양도소득에 대한 법인세(Ⅲ) 607
실전문제 06 결손금 소급공제와 토지 등 양도소득에
대한 법인세(2021. CTA) ·················· 608
실전문제 07 미환류소득에 대한 법인세(Ⅰ)
(2019. CTA) ···································· 611
실전문제 08 미환류소득에 대한 법인세(Ⅱ)
(2015. CPA) ···································· 614
실전문제 09 외국자회사 수입배당금 익금불산입과
외국납부세액공제 ······························ 617
실전문제 10 외국납부세액공제(2014. CPA) ·········· 619
실전문제 11 외국납부세액(2016. CTA) ················· 621
실전문제 12 재해손실세액공제(2022. CPA) ·········· 623
실전문제 13 연구·인력개발비 세액공제(Ⅰ) ········· 625
실전문제 14 연구·인력개발비 세액공제(Ⅱ) ········· 627
실전문제 15 결손금소급공제와 연구·
인력개발비세액공제(2015. CPA) ······· 628
실전문제 16 중소기업특별세액감면(2005. CPA) ··· 631
실전문제 17 최저한세 제도(Ⅰ) - 기본문제 ·········· 633
실전문제 18 최저한세 제도(Ⅱ)(2021. CPA) ········· 634
실전문제 19 최저한세 제도(Ⅲ)(2012. CTA) ········· 637
실전문제 20 최저한세 제도(Ⅳ) (2019. CTA) ········ 640
실전문제 21 최저한세 제도(Ⅴ)(2022. CTA) ········· 642
실전문제 22 최저한세 제도(Ⅵ)(2011. CPA) ········· 646
실전문제 23 최저한세 제도(Ⅶ)(2015. CTA) ········· 648
실전문제 24 최저한세 제도(Ⅷ)(2018. CPA) ········· 652
CHAPTER 09 법인세 납세절차 ··················· 656
실전문제 01 신고불성실가산세 및 납부지연가산세 693
실전문제 02 경정고지 및 가산세(2007. CPA) ······ 695
실전문제 03 중간예납세액(Ⅰ) ······························· 697
실전문제 04 중간예납세액(Ⅱ)(2016. CPA) ··········· 699
실전문제 05 중간예납세액(Ⅲ)(2023. CTA) ··········· 702
실전문제 06 중간예납세액(Ⅳ)(2010. CPA) ··········· 705
실전문제 07 청산소득금액(Ⅰ) ······························· 707
실전문제 08 청산소득금액(Ⅱ)(2020. CPA) ··········· 709
실전문제 09 청산소득금액(Ⅲ)(2015. CTA) ··········· 711
실전문제 10 청산소득금액(Ⅳ)(2018. CPA) ··········· 713
실전문제 11 연결납세제도(Ⅰ)(2010. CPA) ··········· 715
실전문제 12 연결납세제도(Ⅱ) ······························· 718
실전문제 13 연결납세제도(Ⅲ) ······························· 721
실전문제 14 연결납세제도(Ⅳ)(2022. CTA) ··········· 722
실전문제 15 연결납세제도(Ⅴ)(2017. CTA) ··········· 726
CHAPTER 10 합병 및 분할의 과세특례 ······ 732
실전문제 01 합병에 대한 과세체계(Ⅰ)
- 기본문제 ······································· 753
실전문제 02 합병에 대한 과세체계(Ⅱ)
- 자산조정계정과 유보승계 ·············· 755
실전문제 03 합병에 대한 과세체계(Ⅲ)
- 영업권(2004. CPA) ······················ 758
실전문제 04 과세이연의 중단 ······························· 760
실전문제 05 피합병법인 주주의 합병으로
인한 의제배당 ·································· 761
실전문제 06 합병에 대한 과세체계(Ⅳ)
(2022. CTA) ···································· 763
실전문제 07 포합주식 등(Ⅰ)(2017. CPA) ············ 767
실전문제 08 포합주식 등(Ⅱ)(2020. CTA) ············· 771
실전문제 09 합병에 대한 과세체계(Ⅳ)
- 불공정합병(2005. CPA) ················ 774
실전문제 10 합병차익의 자본전입으로 인한
의제배당소득 ···································· 776
실전문제 11 합병 전에 보유하던 자산의 처분 ······ 778
실전문제 12 분할에 대한 과세체계(Ⅰ)
- 인적분할 ······································· 780
실전문제 13 분할에 대한 과세체계(Ⅱ)
- 물적분할 ······································· 782
