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작성일 : 14-10-27 09:37
2014.10.27모닝뉴스
 글쓴이 : 광장리앤고
조회 : 2,377  
   2014-10-27모닝뉴스.hwp (36.0K) [1] DATE : 2014-10-27 09:37:04

2014.10.27.일자의 최신입법예고 판례가 없어 업무에 참고하실 만한 최신조세심사례 2 보내드립니다.


[사건번호] 심사법인 2014-47

[일자] 2014.10.17

[제목] 해명안내문을 받은 수정신고한 것은 ‘경정이 있을 것을 미리 경우’임

[요약]

쟁점안내문 내용으로 보아 청구법인이 가공원가에 대한 경정이 있을 것을 예상할 있었을 것이므로 경정이 있을 것을 미리 경우에 해당되는바, 대표자로부터 회수한 금액은 대표자 상여처분하고 과소신고금액에 대한 중소기업특별세액감면 적용은 배제됨

 


[사건번호] 심사부가 2014-98

[일자] 2014.10.13

[제목] 쟁점사업장을 실질적으로 지배ㆍ관리하는 자를 실사업자로 보아야

[요약]

청구인이 대외적으로 본인이 쟁점사업장의 대표임을 표명하고 있고, 직접 가구 인테리어공사 계약을 진행하면서 주로 본인 명의의 계좌로 매출대금을 입금받아 관리·사용한 사실이 확인되는 등을 종합적으로 고려할 청구인을 쟁점사업장의 실사업자로 판단하여 과세한 처분은 정당함

 

벌써 10월 마지막 주 입니다. 활기찬 한 주 되셔요J



DD 18-07-30 15:52
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