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May 2022 09:07:33 +0900 https://joseplus.com/article/1065578552609519 https://joseplus.com/article/1065578552609519 Mon, 02 May 2022 11:02:49 +0900 https://joseplus.com/article/1065576392267223 https://joseplus.com/article/1065576392267223 Wed, 20 Apr 2022 10:26:23 +0900 https://joseplus.com/article/1065541733483681 https://joseplus.com/article/1065541733483681 Mon, 21 Mar 2022 10:00:55 +0900 https://joseplus.com/article/1065613730852108 https://joseplus.com/article/1065613730852108 Sun, 13 Mar 2022 20:48:47 +0900 https://joseplus.com/article/1065598949450121 https://joseplus.com/article/1065598949450121 Tue, 01 Mar 2022 16:42:44 +0900 https://joseplus.com/article/1065586025870689 https://joseplus.com/article/1065586025870689 Sun, 13 Feb 2022 13:07:56 +0900 https://joseplus.com/article/1065563119741106 https://joseplus.com/article/1065563119741106 Fri, 04 Feb 2022 06:45:51 +0900 https://joseplus.com/article/1065576372071624 https://joseplus.com/article/1065576372071624 Mon, 03 Jan 2022 10:26:58 +0900 https://joseplus.com/article/1065610314354164 https://joseplus.com/article/1065610314354164 Tue, 14 Dec 2021 19:51:01 +0900 A 는 종로에 있는 K아파트 3단지 150.47㎡ 아파트를 보유 중으로 부동산가격조회 플랫폼인 밸류쇼핑을 이용하여 조회하니 매매사례가액은 16.5억이다. A씨가 상속개시시점(사망시점) 배우자가 생존하고 있는 경우 상속세는 7천4백만원을 납부해야 하고 배우자가 생존하지 않는 경우 2억8천7백만원을 내야 한다. 사례 2>B 가 보유중인 종로 인왕산아이파크 84.86㎡는 매매사례가가 13.3억원으로 상속세가 배우자가 생존하는 경우 3천9백…]]> https://joseplus.com/article/1065579074928163 https://joseplus.com/article/1065579074928163 Mon, 22 Nov 2021 11:11:04 +0900 https://joseplus.com/article/1065582025703182 https://joseplus.com/article/1065582025703182 Tue, 16 Nov 2021 12:00:07 +0900 https://joseplus.com/article/1065580710061318 https://joseplus.com/article/1065580710061318 Thu, 16 Sep 2021 11:38:19 +0900 https://joseplus.com/article/1065577264639764 https://joseplus.com/article/1065577264639764 Mon, 30 Aug 2021 10:41:52 +0900 https://joseplus.com/article/1065591868949326 https://joseplus.com/article/1065591868949326 Thu, 29 Jul 2021 14:44:23 +0900 https://joseplus.com/article/1065583765399914 https://joseplus.com/article/1065583765399914 Tue, 27 Jul 2021 12:29:22 +0900 https://joseplus.com/article/1065574402642428 https://joseplus.com/article/1065574402642428 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Jul 2020 12:12:50 +0900 https://joseplus.com/article/1065579301380646 https://joseplus.com/article/1065579301380646 Sun, 12 Jul 2020 11:15:37 +0900 https://joseplus.com/article/1065598098808586 https://joseplus.com/article/1065598098808586 Thu, 19 Mar 2020 16:28:31 +0900 https://joseplus.com/article/1065590343875459 https://joseplus.com/article/1065590343875459 Thu, 12 Mar 2020 14:19:58 +0900 https://joseplus.com/article/1065580231696764 https://joseplus.com/article/1065580231696764 Mon, 10 Feb 2020 11:30:19 +0900 https://joseplus.com/article/1065579044701694 https://joseplus.com/article/1065579044701694 Tue, 28 Jan 2020 09:30:02 +0900 https://joseplus.com/article/1065570684772606 https://joseplus.com/article/1065570684772606 Mon, 13 Jan 2020 08:51:05 +0900 https://joseplus.com/article/1065567169869294 https://joseplus.com/article/1065567169869294 Mon, 16 Dec 2019 10:00:29 +0900 https://joseplus.com/article/1065582815735143 https://joseplus.com/article/1065582815735143 Wed, 27 Nov 2019 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+0900 https://joseplus.com/article/1065574488697757 https://joseplus.com/article/1065574488697757 Mon, 24 Jun 2019 09:54:34 +0900 https://joseplus.com/article/1065583226445255 https://joseplus.com/article/1065583226445255 Thu, 20 Jun 2019 12:20:48 +0900 https://joseplus.com/article/1065578067744184 https://joseplus.com/article/1065578067744184 Mon, 17 Jun 2019 10:54:32 +0900 https://joseplus.com/article/1065568636347463 https://joseplus.com/article/1065568636347463 Fri, 14 Jun 2019 08:17:16 +0900 40년 배트랑 세무사도 이거만큼은 글쎄요?제하의 사업 포괄양수도 부가가치세 과세제외한 도입취지에서 개념 사업장별 사업의 승계 및 권리와 의무 승계범위 사업의 동질서 여부 등 국세청 및 기재부 해석 법원의 견해와 필자(황종대사무관)의견 등 폭 넓게 기고한바 있다.기고 이후 수없는 납세자와 세무사들로 부터 문의 전화를 받았다. “지점 임대용부동산을 양도했는데 포괄양수도가 맞는냐?, 제조공장과 임대사업 겸업하다가 제조공장은 다른 곳으로 이전했는데 사업양수도가 맞느냐?”결국 국세청 황종대 사무관에 전화 문의하여 답을 줄 수밖에 없었다. 이렇게 복잡하기만 한 게 사업의 포괄양수도이다. 국세청에 부가가치세 분야 질의 중 부동산임대업자의 질의가 업종 중 상당한 비중을 차지하고, 특히 사업양도…]]> https://joseplus.com/article/1065573971668974 https://joseplus.com/article/1065573971668974 Wed, 05 Jun 2019 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