책의 특징 첫째,논제형식으로 구성하였습니다. 최근의 출제 경향은 판례를 바탕으로 사실관계를 제시하고 수험생들에게 주어진 사례에 적용될 세법 규정과 이를 근거로 한 사례판단을 요구하는 문제가 주를 이루고 있습니다. 본 교재는 이러한 문제를 대비하기 위하여 기존의 조문 나열식 구성을 벗어나 논제 형식으로 구성하여 각 논제별로 관련 법령과 관련 판례를 수록함으로써 학습의 효율을 높일 수 있도록 하였습니다. 둘째,실전 답안 작성에 도움이 될 수 있도록 구성하였습니다. 세법학 시험은 백지에 자신의 세법지식과 세법적 사고력을 얼마나 잘 보여주느냐가 관건입니다. 이에 본 교재는 논제 형식으로 구성된 주제별로 목차를 소제목 중심으로 구성하고 관련 내용을 가급적 번호형식으로 제시하여 실전 답안에 바로 이용할 수 있도록 하였습니다. 셋째,세목별 특성을 반영하여 구성하였습니다. 세법학 1부와 2부에 출제되는 세목들을 구분하면 상황에 대한 이해를 필요로 하는 세목들과 암기할 내용이 절대적으로 많은 세목들로 구분할 수 있습니다. 이에 본 교재는 이해를 필요로 하는 세목들은 각 규정의 취지에 대한 설명과 풍부한 판례와 사례들로 구성하고, 암기량이 많은 세목들은 가급적이면 도표 형태로 정리하였습니다.

PART 5 부가가치세법 01 부가가치세의 과세유형과 과세방법 ······ 10 02 국경세조정 ············································ 18 03 부가가치세의 역진성 ···························· 20 04 환수효과와 누적효과 ···························· 23 05 VAT 납세의무자 ································· 28 06 신탁관련 수탁자의 물적납세의무 ········· 37 07 납세지 ················································· 39 08 사업자등록 ············································ 44 09 VAT 과세거래 ······································ 50 10 재화의 공급의제 ································· 61 11 부수재화 또는 용역 ·························· 74 12 공급시기 및 공급장소 ······················ 80 13 영세율 ··············································· 87 14 면세제도 ············································ 92 15 과세표준 ············································ 108 16 대손세액공제 ····································· 128 17 부동산임대업의 VAT 과세문제 ·········· 130 18 거래징수 ·············································· 133 19 세금계산서 ········································ 136 20 매입세액공제 ··································· 160 21 의제매입세액공제 ······························ 171 22 겸영사업자의 VAT 과세문제 ··········· 175 23 가산세 ················································· 185 24 대리납부제도 ······································· 189 25 부가가치세의 신고와 납부 ················· 202 26 재화의 수입에 대한 부가가치세 납부의 유예 ····················································· 204 27 부가가치세의 환급 ······························ 207 28 부가가치세의 결정과 경정 및 징수 ··· 209 29 간이과세제도 ····································· 212 30 간이 vs 일반 과세유형변경 ··············· 222 PART 6 개별소비세법 01 개별소비세의 특징 ······························ 230 02 VAT vs 개별소비세 ··························· 232 03 과세대상별 세율구조 ························ 235 04 개별소비세의 비과세 ························ 243 05 납세의무자 ·········································· 244 06 과세표준 ·············································· 245 07 과세대상판정 및 과세시기 ················· 253 08 제조?반출의제 ··································· 261 09 미납세반출 ·········································· 265 10 개별소비세의 면세제도 ······················· 276 11 세액의 공제 및 환급 ························ 284 12 개별소비세의 신고 및 납부 ··············· 303 13 납세담보 ············································ 312 14 개별소비세의 신고납부특례 ················ 313 15 결정?경정 등 ······································ 317 16 협력의무 및 과세감독 ························ 318 PART 7 지방세법 01 지방세 총론 ········································ 324 02 취득세의 기본사항 ······························ 337 03 취득세 납세의무자 ······························ 343 04 명의신탁에 대한 취득세의 과세문제 · 352 05 취득세 비과세 ································· 364 06 과세표준 ·············································· 367 07 취득세의 세율 ································· 379 08 취득시기 ············································ 398 09 취득세 납세절차 ······························· 409 10 과점주주의 간주취득세 ····················· 416 11 등록분 등록면허세 ······························ 428 12 재산세의 개요 ····································· 436 13 재산세 납세의무자 ···························· 439 14 재산세 비과세 ····································· 442 15 토지에 대한 재산세 과세대상 구분 ··· 444 16 재산세의 과세표준 및 세율 ··············· 451 17 재산세의 신고 및 납부절차 ··············· 459 18 지방세특례제한법 총칙 및 보칙 ········ 465 19 지방세특례제한법 주요 감면규정 ······· 471 PART 8 조세특례제한법 01 총 칙 ··················································· 486 02 직접국세 ·············································· 490 03 기타의 조세특례 ································· 654 04 사업재편계획을 위한 조세특례 ·········· 678 05 보 칙 ··················································· 684