PART 01 법인세법
CHAPTER 01 법인세법 총론 ························ 10
실전문제 01 법인세계산구조 ································ 28
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 ················ 69
실전문제 02 할부판매 (Ⅰ) ····················· ·············· 71
실전문제 03 할부판매 (Ⅱ) (2011. CTA) ················ 76
실전문제 04 할부판매 (Ⅲ) (2018. CTA) ················ 77
실전문제 05 할부판매 (Ⅳ) (2020. CTA) ················ 80
실전문제 06 손익의 귀속시기 - 도급공사손익 (Ⅰ)
(2002. CPA) ··································· 82
실전문제 07 손익의 귀속시기 - 도급공사손익 (Ⅱ)
(2007. CPA) ························ ··········· 84
실전문제 08 손익의 귀속시기 - 도급공사 손익 (Ⅲ)
(2016. CPA) ··································· 86
실전문제 09 손익의 귀속시기 - 자영공사손익 ········ 88
실전문제 10 손익의 귀속시기 - 수입이자 등 ········· 89
실전문제 11 손익의 귀속시기 - 임대료와 수입배당금 등
···················································· 91
실전문제 12 손익의 귀속시기- 전기오류수정손익(Ⅰ) 94
실전문제 13 손익의 귀속시기- 전기오류수정손익(Ⅱ)
(2016. CPA) ··································· 96
실전문제 14 자산의 취득원가 ······························ 98
실전문제 15 자산의 취득원가 등 (2020. CPA) ···· 100
실전문제 16 채무의 출자전환 ···························· 102
실전문제 17 재고자산 평가 (Ⅰ) ························· 104
실전문제 18 재고자산 평가(Ⅱ) (2005. CPA) ······ 106
실전문제 19 재고자산 평가(Ⅲ) (2017. CTA) ······ 108
실전문제 20 재고자산평가차익 익금불산입 ·········· 110
실전문제 21 유가증권 평가(Ⅰ) ························· 111
실전문제 22 유가증권 평가(Ⅱ) ························· 115
실전문제 23 유가증권 ······································· 117
실전문제 24 외화자산·부채 평가 등 ················· 118
실전문제 25 자산·부채 평가(2014. CPA) ········· 120
실전문제 26 장기금전대차거래 ··························· 122
CHAPTER 03 익금 ··········································· 124
실전문제 01 간주임대료(Ⅰ) ······························ 138
실전문제 02 간주임대료(Ⅱ) (2021. CPA) ··········· 142
실전문제 03 의제배당 (Ⅰ) - 잉여금의 자본전입 ··· 144
실전문제 04 의제배당 (Ⅱ) - 자본감소 ··········· ······ 147
실전문제 05 의제배당 (Ⅲ) (2020. CPA) ·············· 149
실전문제 06 의제배당 (Ⅳ) (2017. CTA) ·············· 151
실전문제 07 채무출자전환 채무면제이익, 의제배당
(2018. CPA) ································· 153
실전문제 08 자본준비금을 감액하여 받은 배당 ··· 155
실전문제 09 의제배당과 수입배당금 익금불산입 (Ⅰ)
(2019. CPA) ····························?···· 157
실전문제 10 의제배 당과 수입배당금 익금불산입 ( Ⅱ)
(2018. CTA) ································· 160
실전문제 11 수입배당금 익금불산입 (Ⅰ) ············· 165
실전문제 12 수입배당금 익금불산입 (Ⅱ)(2016. CTA)
···················································· 167
실전문제 13 수입배당금 익금불산입 (Ⅲ) (2003. CPA)
···················································? 169
실전문제 14 수입배 당금 익금불산입 (Ⅳ)(2017. CPA)
···················································· 172
실전문제 15 금융지주회사의 수입배당금
익금불산입 ···································· 175
법인법세인법세 법총 론총 론 1 1- 5- 5
2022 세무회계연습
실전문제 16 주식의 취득, 처분, 평가 및
배당 등 (Ⅰ) (2002. CPA) ··············· 177
실전문제 17 주식의 취득, 처분, 평가 및
배당 등 ( Ⅱ) (2007. CPA) ··············· 179
실전문제 18 주식의 취득, 처분, 평가 및
배당 등 (Ⅲ) ··································· 181
CHAPTER 04 손금 I ··································· 184
실전문제 01 손금과 손금불산입의 세무조정 ······ 207
실전문제 02 세금과 공과금 (Ⅰ) - 기본문제 ········· 211
실전문제 03 세금과 공과금 (Ⅱ) - 취득세 등 ······· 214
실전문제 04 세금과 공과금 (Ⅲ) - 부가가치세 ····· 217
실전 문제 05 인건비 (Ⅰ) - 기본문제 ···················· 219
실전문제 06 인건비 등 (Ⅱ) (2020. CPA) ············ 221
실전문제 07 인건비 (Ⅲ) - 손금배분의 원칙 ········· 223
실전문제 08 접대비 (Ⅰ) (2016. CTA) ················· 225
실전문제 09 접대비 (Ⅱ) ···································· 227
실전문제 10 접대비 (Ⅲ) (2021. CPA) ················· 229
실전문제 11 접 대비 (Ⅳ) (2020. CTA) ················· 232
실전문제 12 접대비 (Ⅴ) (2019. CPA) ················· 234
실전문제 13 접대비 (Ⅵ) - 자산계상 접대비
(2017. CTA) ································· 237
실전문제 14 접대비 (Ⅶ) ···································· 239
실전문제 15 문화접대비 (Ⅰ) ······························ 241
실전문제 16 문화접대비 (Ⅱ) (2020. CPA) · ·········· 243
실전문제 17 문화접대비 (Ⅲ) (2017. CPA) ··········· 245
실전문제 18 문화접대비와 접대비한도액 축소대상
법인의 접대비 (2018. CTA) ············ 248
실전문제 19 접대비 - 수입금액 ·························· 250
실전문제 20 접대비와 기부금 (2014. CPA) ········· 253
실전문제 21 기부금 (Ⅰ) ···································· 256
실전문제 22 기부금 ( Ⅱ) (2016. CPA) ······· ·········· 258
실전문제 23 기부금 (Ⅲ) (2015. CPA) ················· 260
실전문제 24 기부금 (Ⅳ) (2021. CPA) ················· 262
실전문제 25 기부금 (Ⅴ) (2018. CPA) ················· 264
실전문제 26 기부금 (Ⅵ) (2019. CTA) ················· 267
실전문제 27 기부금(Ⅶ) (2020. CTA) ················· 271
실전문제 28 기부금(Ⅷ) ···································· 274
실전문제 29 기부금( Ⅸ) - 오류수정 ···················· 277
실전문제 30 지급이자 손금불산입 (Ⅰ) ················ 280
실전문제 31 지급이자 손금불산입 (Ⅱ) ················ 282
실전문제 32 지급이자 손금불산입 (Ⅲ)
- 건설자금이자(특정차입금) ············· 285
실전문제 33 지급이자 손금불산입 (Ⅳ) ················ 287
실전문제 34 주식선택권(2017. CTA) ················· 289
CHAPTER 05 손금 II(유･무형자산의 감가상각) 292
실전문제 01 감가상각시부인계산(Ⅰ) - 기본문제
(2005. CPA) ································· 309
실전문제 02 감가상각시부인계산(Ⅱ) - 즉시상각의제 311
실전문제 03 감가상각시부인계산 (Ⅲ) (2014. CPA) 315
실전문제 04 감가상각시부인계산 (Ⅳ) (2020. CPA) 317
실전문제 05 개발비(Ⅰ) ···································· 319
실전문제 06 개발비(Ⅱ) (2017. CTA) ······ ··········· 321
실전문제 07 재평가모형, 개발 비 ························ 323
실전문제 08 건설자금이자와 개발비 (2018. CPA) 325
실전문제 09 사용수익기부자산 (Ⅰ) ····················· 328
실전문제 10 사용수익기부자산 (Ⅱ) (2018. CTA) · 329
실전문제 11 정률법의 상각범위액과 비망가액
(2018. CPA 1차) ··························· 331
실전문제 12 수정내용연수 ·····························?··· 332
실전문제 13 감가상각방법 및 내용연수 의 변경 ··· 333
실전문제 14 상각부인액 사후관리 - 양도 ············ 335
실전문제 15 상각부인액 사후관리 - 평가증 ········· 337
실전문제 16 감가상각의제 (Ⅰ) ··························· 338
실전문제 17 감가상각의제(Ⅱ) (2013. CPA) ······· 339
실전문제 18 감가상각의제(Ⅲ) (2015. CPA) ······· 341
실전문제 19 감가상각의제와 건설자금이자
(2019. CTA) ································· 343
실전문제 20 장부가액 이 시가(또는 취득가액)에
미달시 감가상각비 ························· 346
1 - 6 법인세법
실전문제 21 국제회계기준 적용법인의 감가상각비
손금산입특례 (Ⅰ) ··························· 350
········································································ 350
실전문제 22 국제회계기준 적용법인의 감가상각비
손금산입특례 (Ⅱ) ·········· ············ ····· 352
실전문제 23 국제회계기준 적용법인의 감가상각비
손금산입 특례 (Ⅲ) (2017. CPA) ······ 355
실전문제 24 업무용승용차 (Ⅰ) ··························· 357
실전문제 25 업무용승용차 (Ⅱ) (2019. CPA) ······· 360
실전문제 26 업무용승용차 (Ⅲ) (2017. CPA) ······· 362
실전문제 27 업무용승용차 (Ⅳ) (2016. CTA) ········ 365
실전문제 28 업무용승용차 (Ⅴ) ·············· ············· 368
CHAPTER 06 충당금과 준비금······················· 372
실전문제 01 대손금 등 ······································ 397
실전문제 02 대손금과 대손충당금 (Ⅰ)
(1단계：전기말 유보의 추인) ·········· 399
실전문제 03 대손금과 대손충당금 (Ⅱ)
(2단계：당기 대손금관련 세무조정) · 401
실전문제 04 대손금과 대손충당금 (Ⅲ) (3단계：당기말
채권잔액관련 세무조정) ·················· 404
실전문제 05 대손금과 대손충당 금(Ⅳ) (2020. CPA) 407
실전문제 06 대손금과 대손충당금(Ⅴ) (2015. CPA) 410
실전문제 07 대손금과 대손충당금(Ⅵ) (2019. CTA) 413
실전문제 08 대손금과 대손충당금(Ⅶ) (2017. CPA) 417
실전문제 09 퇴직급여충당금 (Ⅰ) ························ 420
실전문제 10 퇴직급여충당금 (Ⅱ) ························ 422
실전문제 11 퇴직급여충당금 (Ⅲ) - 과소상계 ········ 426
실전문제 12 퇴직급여충당금 (Ⅳ)
- 퇴직금 중간정산 ················ ······· ·· 429
실전문제 13 퇴직급여충당금 (Ⅴ) - 월차결산 ········ 431
실전문제 14 퇴직급여충당금 (Ⅵ)
- 특수관계회사간 전출입 ················ 433
실전문제 15 퇴직급여충당금 (Ⅶ) - 합병 ·············· 435
실전문제 16 퇴직연금충당금 (Ⅰ) (2016. CPA) ···· 436
실전문제 17 퇴직연금충당금 (Ⅱ) ························ 438
실전문제 18 퇴직연금충당금 (Ⅲ) (2019. CPA) ···· 440
실전문제 19 퇴직 급여충당금 초과환입에 대한
익금불산입 · ····· ······························ 443
실전문제 20 일시상각충당금 - 보험차익 ·············· 445
실전문제 21 일시상각충당금
- 국고보조금(자산차감법) ················ 446
실전문제 22 일시상각충당금 - 국고보조금
(이연수익법) (2019. CTA) ··············· 447
실전문제 23 환불충당부채(2021. CPA) ·············· 449
실전문제 24 고유목적사업준비금 (2013. CPA) ···· 451
CHAPTER 07 부당행위계산의 부인·· ············· 454
실전문제 01 고가매입･저가양도 (Ⅰ) ··················· 464
실전문제 02 고가매입･저가양도(Ⅱ) (2017. CTA) 465
실전문제 03 고가매입･저가양도 (Ⅲ) ··················· 466
실전문제 04 고가매입･저가양도 (Ⅳ) ··················· 468
실전문제 05 자산의 부당임대차 등 ···················· 469
실전문제 06 가지급금인정이자 (Ⅰ) (2018. CPA) · 470
실전문 제 07 가지급 금인정이자 (Ⅱ) ····················· 473
실전문제 08 가지급금인정이자 (Ⅲ) (2007. CPA) · 475
실전문제 09 가지급금인정이자 (Ⅳ) ····················· 477
실전문제 10 불공정합병(Ⅰ) ······························ 479
실전문제 11 불공정합병(Ⅱ) (2011. CPA) ··········· 481
실전문제 12 불공정합병(Ⅲ) (2018. CTA) ··········· 483
실전문제 13 불균등증자 (저 가발행Ⅰ)
(2007. CPA) ·· ···· ··························· 485
실전문제 14 불균등증자 (저가발행Ⅱ)
(2012. CPA) ································· 488
실전문제 15 불균등증자 (고가발행) (2019. CTA) ·· 493
실전문제 16 불균등감자(Ⅰ) ······························ 497
실전문제 17 불균등감자(Ⅱ) (2013. CPA) ··········· 499
실전문제 18 불균등감자(Ⅲ) (2021. CTA) ··········· 502
법인 법세인법세 법총 론총 론 1 1- 7- 7
2022 세무회계 연습
CHAPTER 08 과세표준과 세액계산 I ············· 506
실전문제 01 결손금 이월공제 ···························· 534
실전문제 02 결손금 소급공제 ···························· 537
실전문제 03 결손금 소급공제와 토지 등 양도소득에
대한 법인세 (2021. CTA) ··············· 539
실전문제 04 토지 등 양도소득에 대한 법인세 (Ⅰ) 542
실전문제 05 토지 등 양도소득에 대한 법인세 (Ⅱ)
(2020. CTA) ······· ······· ··················· 543
실전문제 06 토지 등 양도소득에 대한 법인세 (Ⅲ) 545
실전문제 07 미환류소득에 대한 법인세 (Ⅰ)
(2019. CTA) ································· 546
실전문제 08 미환류소득에 대한 법인세 (Ⅱ)
(2015. CPA) ································· 549
실전문제 09 외국납부세액공제 - 간접외국납부세액 552
실전문제 10 외국납부세액공제 (2014. CPA) ······· 554
실전문제 11 외국납 부세 액 (2016. CTA) ·············· 556
실전문제 12 재해손실세액공제 ··························· 558
실전문제 13 연구 및 인력개발비 세액공제 (Ⅰ) ··· 559
실전문제 14 연구 및 인력개발비 세액공제 (Ⅱ) ··· 561
실전문제 15 결손금소급공제와 연구인력개발비
세액공제(2015. CPA) ···················· 562
실전문제 16 중소기업특별세액감면 (2005. CPA) · 565
실전문제 17 최저한세 제도 (Ⅰ) - 기본문제 ········· 567
실전문제 18 최저한세 제도 (Ⅱ) (2021. CPA) ······ 568
실전문제 19 최저한세 제도 (Ⅲ) (2012. CTA) ······ 571
실전문제 20 최저한세 제도 (Ⅳ) (2019. CTA) ······ 574
실전문제 21 최저한세 제도 (Ⅴ) (2017. CPA) ······ 576
실전문제 22 최저한세 제도 (Ⅵ) (2011. CPA) ······ 580
실전문제 23 최저한세 제도 (Ⅶ) (2015. CTA) ······ 582
실전문제 24 최저한세 제도 (Ⅷ) (2018. CPA) ······ 586
CHAPTER 09 과세표준과 세액계산 II ············ 590
실전 문제 01 신고불성실가산세 및 납부지연가산세 624
실전문제 02 경정고지 및 가산세 (2007. CPA) ···· 626
실전문제 03 중간예납세액 (Ⅰ) ··························· 628
실전문제 04 중간예납세액(Ⅱ) (2016. CPA) ······· 630
실전문제 05 중간예납세액(Ⅲ) (2010. CPA) ······· 632
실전문제 06 청산소득금액 (Ⅰ) ··························· 633
실전문제 07 청산소득금액(Ⅱ) (2020. CPA) ······· 635
실전문제 08 청산소득금액(Ⅲ) (2015. CTA) ········ 637
실전문제 09 청산 소득금액(Ⅳ) (2018. CPA) ······· 639
실전문제 10 연결납세제도(Ⅰ) (2010. CPA) ······· 641
실전문제 11 연결납세제도 (Ⅱ) ··························· 644
실전문제 12 연결납세제도 (Ⅲ) ··························· 647
실전문제 13 연결납세제도(Ⅳ) (2017. CTA) ········ 648
CHAPTER 10 합병 및 분할의 과세특례 ········ 654
실전문제 01 합병에 대한 과세체계(Ⅰ)
- 기본문제 ··············· ······················ 675
실전문제 02 합병에 대한 과세체계(Ⅱ)
- 자산조정계정과 유보승계 ············· 677
실전문제 03 합병에 대한 과세체계(Ⅲ)
- 영업권 (2004. CPA) ···················· 680
실전문제 04 과세이연의 중단 ···························· 682
실전문제 05 피합병법인 주주의 합병으로 인한
의제배당 ······································· 683
실전문제 06 포합주식 등(Ⅰ) (2017. CPA) ········· 685
실전문제 07 포합주식 등(Ⅱ) (2020. CTA) ········· 689
실전문제 08 합병에 대한 과세체계(Ⅳ)
- 불공정합병 (2005. CPA) ·············· 692
실전문제 09 합병차익의 자본전입으로 인한
의제배당소득 ································· 694
실전문제 10 합병 전에 보유하던 자산의 처분 ····· 696
실전문제 11 분할에 대한 과세체계(Ⅰ)
- 인적분할 ····································· 698
실전문제 12 분할에 대한 과세체계(Ⅱ)
- 물적분할 ····································· 700