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작성일 : 14-10-10 09:26
2014.10.08. 모닝뉴스(최신입법예고 및 요약최신판례)
 글쓴이 : 광장리앤고
조회 : 2,374  
   모닝뉴스2014.10.10.hwp (20.0K) [4] DATE : 2014-10-10 09:26:33

최신입법예고

·입법예고기간: 2014-10-10 ~ 2014-10-17

· 조세특례제한법 시행령 일부개정령안 입법예고

 

1. 개정이유

관광산업을 활성화하고 제조업과 서비스업간 세제상 차별을 해소하기 위하여 창업중소기업 등에 대한 세액감면 적용대상에 관광유람선업 등을 추가하고, 문화콘텐츠 산업에 대한 지원을 강화하기 위해 영화 문화콘텐츠 분야 핵심기술을 신성장동력 연구개발비 대상에 추가하며, 원천기술 연구개발비 세액공제제도의 실효성을 제고하기 위하여 AMOLED 분야의 대상기술을 확대하려는 것임.

 

2. 주요내용

. ‘창업중소기업 등에 대한 세액감면’ 적용대상인 관광객이용시설업(전문휴양업, 종합휴양업만 해당) 범위에 관광유람선업, 관광공연장업 자동차야영장업을 추가함.

. ‘신성장동력 연구개발비 세액공제’ 적용대상에 문화콘텐츠 분야의 게임콘텐츠 영화애니메이션방송콘텐츠 기술을 추가함

. ‘원천기술 연구개발비 세액공제’ 적용대상 AMOLED 분야의 대상기술을 “대화면 AMOLED 화소 제작용 레이저 전사 소재 제조 기술”에서 “대화면 AMOLED 패널부품소재장비 제조 기술”로 확대함


최신판례

서울행법 2014구합10806(2014.08.29)

[제목] 퇴직급여지급규정 등이 확인되지 아니한 법정퇴직금 초과금액은 근로소득에 해당함

[요약]

「소득세법」(2013.1.1. 법률 11611호로 개정된 ) 2013.1.1. 이후 발생하는 소득분부터 적용하도록 규정하고 있어 2013.1.1. 이전에 발생된 소득에 개정된 법률을 적용할 수는 없고, 퇴직급여지급규정 등이 확인되지 아니하는 등에 비추어 근로소득으로 보아 종합소득세를 과세한 처분은 적정함

 


최신판례

서울고법 20132011902(2014.09.18)

 

[제목] 통정허위 표시에 의한 매매예약이 무효이므로 피고들에게 가등기말소에 대하여 동의할 의무가 없음

[요약]

통정허위표시의 무효로써 사건 매매예약이 유효함을 전제로 원고는 피고들을 상대로 해제를 들어 대항할 없으므로 피고들은 사건 가등기말소에 대하여 승낙의 의사표시를 의무가 있다고 없음

 

 

판례 원문은 첨부파일에 있습니다.

 

오늘도 즐거운 하루 되셔요~~~J


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