조세 · 세무조사

기업법무 · 기업세무소송

서울본부 · 기업법무

동업사기는 같이 업체를&nbsp;경영하다가 동업자 일방이 고의적으로 속여 사기를 당하는 것을 말합니다.&nbsp;동업사기의 유형 및 동업사기 당했을 때 대응 방법을 알아보겠습니다.

동업사기 | 유형, 대응방법

프랜차이즈법은 가맹사업법의 또 다른 명칭인데요.&nbsp;프랜차이즈법을 위반하였을 때 받을 수 있는 처벌 및 과징금부터 대처방안까지 자세히 알려드리겠습니다.&nbsp;

프랜차이즈법, 위반 시 처벌 형량은

독점규제및공정거래에관한법률은 국민의 경제 생활 중에서 독점은 규제하고,&nbsp;공정한 거래를 추구하기 위한 법률입니다.&nbsp;이에 대해 자세히 알아보겠습니다.

독점규제및공정거래에관한법률 정의와 시행

사회적기업은&nbsp;ESG경영의&nbsp;화두와&nbsp;함께&nbsp;재조명받고&nbsp;있는&nbsp;기업의 형태입니다.&nbsp;지역사회에&nbsp;기업&nbsp;이윤&nbsp;등을&nbsp;공헌함으로써&nbsp;지역과&nbsp;공생하는&nbsp;관계로&nbsp;이해할 수&nbsp;있습니다.

사회적기업 역할과 인증, 그리고 과태료

공정거래법이란 공정하고 자유로운 경쟁을 촉진하여 창의적 기업 활동을 조장하여 국민 경제의 균형 있는 발전을 도모하는 목적으로 제정된 법입니다.&nbsp;

공정거래법, 불공정거래행위 처벌은   

기술유출은 회사에 큰&nbsp;영향을&nbsp;미칠 수&nbsp;있는 중대한&nbsp;범죄인데요,&nbsp;오늘은&nbsp;기술유출의&nbsp;개념과&nbsp;처벌에&nbsp;대해&nbsp;알아보겠습니다.

기술유출 | 개념과 처벌

원산지표기법 | 표시 방법과 위반 행위

공정거래법 | 대기업집단 공시제도와 과태료 면제

법인세법시행령&nbsp;위반으로&nbsp;처벌&nbsp;받는 사례가&nbsp;많아지고&nbsp;있는데요,&nbsp;오늘은&nbsp;법인세법시행령의&nbsp;개념과&nbsp;위반 시&nbsp;받게&nbsp;되는&nbsp;처벌에&nbsp;대해&nbsp;알아보겠습니다.

법인세법시행령 | 개념과 위반 사례, 처벌

<figure class="image image_resized" style="width:49.61%;"><img style="aspect-ratio:1792/1024;" src="https://d1tgonli21s4df.cloudfront.net/ck-upload/2024/8/1722578076033.webp" width="1792" height="1024" alt="법인세법시행령"></figure>법인세법은&nbsp;법인세의&nbsp;부과 및&nbsp;징수에&nbsp;관한&nbsp;사항을&nbsp;규정한&nbsp;법인데요,&nbsp;법인세는&nbsp;법인의&nbsp;사업으로&nbsp;인해&nbsp;발생한&nbsp;소득을&nbsp;과세대상으로&nbsp;해서&nbsp;법인에게&nbsp;부과하는&nbsp;세금을 말합니다.&nbsp;개인에게&nbsp;소득이&nbsp;발생하면&nbsp;소득세법에&nbsp;의해&nbsp;소득세를&nbsp;납부하게&nbsp;되는데요,&nbsp;법인은&nbsp;소득세법이&nbsp;아니라&nbsp;법인세법에&nbsp;의해&nbsp;법인세를&nbsp;납부하게&nbsp;되는&nbsp;것입니다.&nbsp;<blockquote>법인세법시행령&nbsp;제1조(목적)&nbsp;이 영은&nbsp;<a href="javascript:;">「법인세법」</a>에서 위임된 사항과 그 시행에 필요한 사항을 규정함을 목적으로 한다.</blockquote>&nbsp;법인세법시행령은&nbsp;법인세법에서&nbsp;위임된&nbsp;사항과 그&nbsp;사항의&nbsp;시행에&nbsp;필요한&nbsp;사항을&nbsp;규정하고&nbsp;있습니다.

법인세법시행령 | 개념

법인세법시행령을&nbsp;통해 과세되는&nbsp;법인세는&nbsp;개인이&nbsp;아니라&nbsp;법인에게&nbsp;부과하는&nbsp;세금이라고&nbsp;말했는데요,&nbsp;여기서&nbsp;법인은&nbsp;주식회사,&nbsp;합자회사,&nbsp;합명회사,&nbsp;유한회사 등의&nbsp;영리법인과&nbsp;비영리법인을&nbsp;말합니다.&nbsp;&nbsp;하지만&nbsp;비영리법인의&nbsp;경우&nbsp;공익사업이&nbsp;대부분이기에&nbsp;공익사업에는&nbsp;과세하지&nbsp;않고&nbsp;수익사업에만&nbsp;과세합니다.&nbsp;영리법인과 비영리법인의 납세 의무 차이는 아래와 같습니다.<figure class="table"><table style="border-color:hsl(0, 0%, 0%);border-style:solid;"><tbody><tr><td style="background-color:hsl(0, 0%, 60%);border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">법인 종류</td><td style="background-color:hsl(0, 0%, 90%);border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">각 사업연도 소득에 대한 법인세</td><td style="background-color:hsl(0, 0%, 90%);border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">토지등 양도소득에 대한 법인세</td><td style="background-color:hsl(0, 0%, 90%);border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">미환류 소득에 대한 법인세</td><td style="background-color:hsl(0, 0%, 90%);border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">청산소득</td></tr><tr><td style="background-color:hsl(0, 0%, 90%);border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">영리법인</td><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">국내외의 모든 소득</td><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">납세의무 있음</td><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">납세의무 있음</td><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">납세의무 있음</td></tr><tr><td style="background-color:hsl(0, 0%, 90%);border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">비영리법인</td><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">국내외의 수익사업에서 발생하는 소득</td><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">납세의무 있음</td><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">납세의무 없음</td><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">납세의무 없음</td></tr></tbody></table></figure>

법인세법시행령 | 적용 대상

법인세법시행령에&nbsp;따라&nbsp;법인세&nbsp;신고가&nbsp;필요한데요,&nbsp;법인세&nbsp;신고는&nbsp;아래 법정&nbsp;신고 기한 내에&nbsp;진행하며 신고 시&nbsp;법인세과제표준 및&nbsp;세액신고서,&nbsp;재무상태표,&nbsp;포괄손익계산서,&nbsp;결손금처리계산서,&nbsp;세무조정계산서,&nbsp;세무조정계산서&nbsp;부속서류 및&nbsp;현금흐름표를&nbsp;함께&nbsp;제출하면&nbsp;됩니다.<figure class="table"><table style="border-color:hsl(0, 0%, 0%);border-style:solid;"><tbody><tr><td style="background-color:hsl(0, 0%, 90%);border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">12월 결산법인</td><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">~3월 31일</td></tr><tr><td style="background-color:hsl(0, 0%, 90%);border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">3월 결산법인</td><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">~6월 30일</td></tr><tr><td style="background-color:hsl(0, 0%, 90%);border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">6월 결산법인</td><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">~9월 30일</td></tr><tr><td style="background-color:hsl(0, 0%, 90%);border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">9월 결산법인</td><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">~12월 31일</td></tr></tbody></table></figure>

법인세법시행령 | 법인세 신고

법인세&nbsp;세율은&nbsp;다음과&nbsp;같습니다.<figure class="table"><table style="border-color:hsl(0, 0%, 0%);border-style:solid;"><tbody><tr><td style="background-color:hsl(0, 0%, 60%);border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;" rowspan="2">법인종류 / 소득종류</td><td style="background-color:hsl(0, 0%, 90%);border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;" colspan="3">각사업연도 소득</td><td style="background-color:hsl(0, 0%, 90%);border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;" colspan="3">청산소득</td></tr><tr><td style="background-color:hsl(0, 0%, 90%);border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">과세표준</td><td style="background-color:hsl(0, 0%, 90%);border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">세율</td><td style="background-color:hsl(0, 0%, 90%);border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">누진공제</td><td style="background-color:hsl(0, 0%, 90%);border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">과세표준</td><td style="background-color:hsl(0, 0%, 90%);border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">세율</td><td style="background-color:hsl(0, 0%, 90%);border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">누진공제</td></tr><tr><td style="background-color:hsl(0, 0%, 90%);border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;" rowspan="4">영리법인</td><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">~2억</td><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">9%</td><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">-</td><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">~2억</td><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">9%</td><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">-</td></tr><tr><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">2억~200억</td><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">19%</td><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">2천만원</td><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">2억~200억</td><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">19%</td><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">2천만원</td></tr><tr><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">200억~3000억</td><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">21%</td><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">4억2천만원</td><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">200억~3000억</td><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">21%</td><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">4억2천만원</td></tr><tr><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">3000억~</td><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">24%</td><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">94억2천만원</td><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">3000억~</td><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">24%</td><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">94억2천만원</td></tr><tr><td style="background-color:hsl(0, 0%, 90%);border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;" rowspan="4">비영리법인</td><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">~2억</td><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">9%</td><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">-</td><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;" rowspan="4">-</td><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;" rowspan="4">-</td><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;" rowspan="4">-</td></tr><tr><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">2억~200억</td><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">19%</td><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">2천만원</td></tr><tr><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">200억~3000억</td><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">21%</td><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">4억2천만원</td></tr><tr><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">3000억~</td><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">24%</td><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">94억2천만원</td></tr></tbody></table></figure>

법인세법시행령 | 법인세 세율

법인세법에&nbsp;의해&nbsp;법인세가&nbsp;공제되는 경우도&nbsp;있는데요,&nbsp;아래와&nbsp;같은&nbsp;경우&nbsp;법인세법에&nbsp;따라&nbsp;공제됩니다.&nbsp;재해손실세액&nbsp;공제&nbsp;:&nbsp;천재지변 등&nbsp;기타&nbsp;재해로&nbsp;사업용 총&nbsp;자산가액의&nbsp;20%&nbsp;이상&nbsp;상실한&nbsp;경우&nbsp;재해상실비율에&nbsp;해당하는&nbsp;법인세&nbsp;공제&nbsp;외국납부세액&nbsp;공제&nbsp;:&nbsp;국외원천소득에&nbsp;대한&nbsp;이중과세를&nbsp;조정하기&nbsp;위해&nbsp;외국에서&nbsp;납부한&nbsp;법인세&nbsp;공제

법인세법시행령 | 법인세 공제

법인세법시행령에 따라 국세를 납부할 의무기 있는 사람이 세액을 납부기한까지 납부하지 않았거나 과소납부했다면 가산세를 부담하게 되는데요,&nbsp;가산세는 아래와 같이 부과됩니다.<figure class="table"><table style="border-color:hsl(0, 0%, 0%);border-style:solid;"><tbody><tr><td style="background-color:hsl(0, 0%, 90%);border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;" rowspan="2">무신고가산세</td><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">부당한 방법으로 무신고한 경우</td><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">최대금액 :&nbsp;◆무신고&nbsp;납부세액x40%◆수입금액x0.14%</td></tr><tr><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">일반 무신고의 경우</td><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">최대금액 :&nbsp;◆무신고&nbsp;납부세액x20%◆수입금액x0.07%</td></tr><tr><td style="background-color:hsl(0, 0%, 90%);border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">무기장가산세</td><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">장부 비치, 기장의무를 불이행한 경우</td><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">최대금액 :&nbsp;◆산출세액x20%◆수입금액x0.07%</td></tr><tr><td style="background-color:hsl(0, 0%, 90%);border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;" rowspan="2">과소신고 가산세</td><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">부당한 방법으로 과소신고한 경우 (A+B)</td><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">A 부정과소신고납부세액x40%(역외거래60%) / &nbsp;부정과소신고수입금액x0.14% 중 더 큰 금액B (과소신고납부세액-부정과소신고납부세액)x10%</td></tr><tr><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">일반 과소신고의 경우</td><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">과소신고납부세액x10%</td></tr><tr><td style="background-color:hsl(0, 0%, 90%);border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;">납부지연가산세 (A+B)</td><td style="border-color:hsl(0, 0%, 0%);border-style:solid;text-align:center;" colspan="2">A 미납, 과소, 초과환급세액x기간x2.2/10,000B 납부 고지 후 미납세액x3%</td></tr></tbody></table></figure>

법인세법시행령 | 가산세

최근&nbsp;법인세법이&nbsp;개정되며&nbsp;위반&nbsp;사례들도 늘고&nbsp;있다고&nbsp;하는데요,&nbsp;&nbsp;어떤&nbsp;행위가&nbsp;법인세법시행령&nbsp;위반&nbsp;사례에&nbsp;해당하는&nbsp;걸까요?&nbsp;-허위&nbsp;세금계산서&nbsp;발행&nbsp;법인세법시행령&nbsp;위반&nbsp;사례로&nbsp;가장&nbsp;많은 것이&nbsp;허위 세금계산서&nbsp;발행인데요,&nbsp;세금은&nbsp;헌법에&nbsp;의해&nbsp;납세&nbsp;의무가&nbsp;규정되어&nbsp;있습니다. 허위&nbsp;세금계산서를&nbsp;발행하는&nbsp;행위는&nbsp;조세범처벌법에&nbsp;의해&nbsp;처벌될 수&nbsp;있습니다.&nbsp;법인세법시행령과&nbsp;법인세법은&nbsp;수시로&nbsp;개정이&nbsp;되고&nbsp;있는데&nbsp;개정된&nbsp;부분을&nbsp;몰라서 납세&nbsp;의무를&nbsp;다하지&nbsp;않았더라도 법인세법시행령&nbsp;위반에&nbsp;해당합니다.&nbsp;-차명계좌&nbsp;이용&nbsp;또한&nbsp;차명계좌도 법인세법시행령&nbsp;위반&nbsp;사례로&nbsp;많이&nbsp;나타나고&nbsp;있는데요,&nbsp;차명계좌는&nbsp;타인의&nbsp;명의를 도용하거나&nbsp;실제&nbsp;존재하지&nbsp;않는&nbsp;사람의&nbsp;이름으로 개설한&nbsp;계좌를&nbsp;말합니다.&nbsp;만일 자신의&nbsp;이름으로&nbsp;만든&nbsp;계좌라고&nbsp;하더라도 개인적인&nbsp;용도로&nbsp;사용하고&nbsp;있으면서&nbsp;법인을&nbsp;운영한&nbsp;것처럼 하는 것&nbsp;역시&nbsp;차명계좌로&nbsp;인정됩니다.

법인세법시행령 | 위반 사례

법인세법시행령&nbsp;위반&nbsp;등으로&nbsp;처벌&nbsp;위기라면&nbsp;방어가&nbsp;필요한데요,&nbsp;확실하게&nbsp;방어하기&nbsp;위해서는 전문가의&nbsp;조력이&nbsp;필수적입니다.&nbsp;법무법인&nbsp;대륜&nbsp;기업법무그룹에서는&nbsp;<a href="https://www.daeryunlaw-comp.com/success/4555">🔗법인세법&nbsp;처벌&nbsp;방어사례</a>가&nbsp;다수&nbsp;있습니다.&nbsp;확인 후&nbsp;지금&nbsp;바로&nbsp;조력을&nbsp;요청해&nbsp;처벌을&nbsp;방어하세요.

법인세법시행령 | 처벌 방어

위와&nbsp;같이&nbsp;법인세법을&nbsp;위반한&nbsp;경우&nbsp;다음과&nbsp;같은 처벌을&nbsp;받게 됩니다.&nbsp;-허위&nbsp;세금계산서&nbsp;발행&nbsp;: 3년&nbsp;이하의&nbsp;징역&nbsp;또는&nbsp;공급가액에&nbsp;부가가치세&nbsp;세율을 적용한&nbsp;세액의&nbsp;3배&nbsp;이하에&nbsp;상당하는&nbsp;벌금&nbsp;-차명계좌&nbsp;이용&nbsp;: 2년 이하의&nbsp;징역&nbsp;또는&nbsp;포탈한&nbsp;세액&nbsp;2배&nbsp;이상의&nbsp;벌금