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작성일 : 14-11-21 09:38
2014.11.21 모닝뉴스
 글쓴이 : 광장리앤고
조회 : 2,633  
   2014.11.21모닝뉴스.hwp (40.5K) [1] DATE : 2014-11-21 09:38:07

2014.11.18.자의 최신입법예고가 없어 재미있는 최신심사 2건 보내드립니다.


[사건번호] 심사소득 2014-75

[일자] 2014.11.03

[제목] 청구인이 사업용계좌신고를 기한내에 제출한 것으로 없음

[요약]청구인의 세무대리인이 2011.5.31. 사업장관할세무서장에게 사업용계좌신고서를 우편으로 발송하였다고 하나, 발송여부를 확인할 없으므로 처분청이 사업용계좌미신고가산세를 적용한 당초 처분은 정당함


[사건번호] 심사 증여 2014-77

[일자] 2014.11.12

[제목] 피상속인이 명의신탁을 이용하여 자녀들에게 주식을 사전증여함

[요약]명의수탁자가 주금을 납입한 적이 없고 무상 취득 증여세를 신고한 없으며, 명의신탁 증여의제규정에 따른 과세처분에 대해 불복청구를 하지 않은 , 수탁자와 자녀들이 명의신탁을 인정하는 내용의 확인서를 작성한 등으로 보아 피상속인이 명의신탁을 이용하여 자녀들에게 주식을 사전증여한 것으로 보임

 

우편으로 신고하면 꼭 그 증빙을 챙겨 놓아야 불이익을 당하지 않을 것 같아요~. 두 번째 심사례는 2014 11월 법개정 시행 이후에는 볼 수 없는 사례가 되는 것인가요?!

벌써 한주의 마지막 날! 마무리 잘 하시고 행복J


king 18-09-19 11:47
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hgfj 18-10-04 18:23
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233 20181004
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hgfd 18-10-04 18:33
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답변 삭제  
chenxin20181008
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