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작성일 : 14-10-22 09:38
2014.10.22 모닝뉴스
 글쓴이 : 광장리앤고
조회 : 2,330  
   2014.10.22모닝뉴스.hwp (58.5K) [1] DATE : 2014-10-22 09:38:10

2014.10.22.일자의 최신입법예고 판례가 없어 업무에 참고하실 만한 최신조세심판례 2 보내드립니다.


[사건번호] 조심 20141787

[일자] 2014.10.10

[제목] 쟁점건물이 사실상 공동주택에 해당하는 것으로 보아 과세한 처분의 당부

[요약]

쟁점건물은 단독주택으로 보는 다가구주택의 규모를 초과하여 사실상의 공동주택에 해당한다고 보이 타당하므로, 쟁점건물의 양도에 대해 소득세법시행령제160조의 적용을 배제하여 과세한 처분은 잘못이 없음


[사건번호] 조심 20144140

[일자] 2014.10.15

[제목] 쟁점금액은 과세표준에서 제외되는 봉사료가 아니라고 보아 부가가치세 등을 과세한 처분의 당부

[요약]

쟁점웨이터는 쟁점사업장의 운영 전반에 관한 업무를 수행한바, 청구인들과 독립된 별도의 사업자라기보다는 청구인들과 종속적인 관계에 있는 것으로 보이는 등에 비추어 과세처분은 잘못이 없음

 

벌써 수요일 입니다.  부쩍 추워진 아침 날씨에 감기 조심하세요~J

 


sdf 18-07-25 10:44
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답변 삭제  
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