[특징] 1. 최근 14년간(2008년부터 2021년까지)의 7급과 9급시험에서 출제되었던 문제들을 빠짐없이 수록하였습니다. 2. 과년도 기출문제를 현재의 시험기준에 맞게 수정 구성하여 개정내용을 점검할 수 있도록 하였습니다. 3. 기출문제에서 모두 담지 못한 중요한 주제를 추가 문제로 구성 및 정확한 해설과 함께 수록하여 수험생들이 실제 시험에 대비하는 데 도움이 될 수 있도록 하였습니다. 4. 최근 개정법률과 개정시행령을 완벽히 반영하였습니다. 5. 기출문제 분석표를 통해 중점적으로 학습해야 할 부분을 파악할 수 있도록 하였고, 문제를 충분히 숙지하고 이해 할 수 있도록 각 문제마다 상세한 해설을 수록하였습니다. 6. 모의고사 3회분을 수록하여 수험생들이 실제시험에 대비할 수 있도록 하였습니다. ▶ 동영상 강의 : www.eduwill.net

저자 김윤경 2024 몰입 공무원세법 기출문제집(+모의고사) 2024 줍줍세법 줍줍스터디 2024 기출까지 한눈에 보는 세법 이론편+문제편 세트 2023 김윤경 지방세법 김윤경 지방세법 세법 Ver 1.0 세트

PART 01 부가가치세법 제1장 총 칙 ·············································································2 제2장 과세거래 ···················································································9 제3장 영세율과 면세 ··········································································18 제4장 과세표준과 매출세액 ·································································23 제5장 거래징수와 세금계산서 ································································33 제6장 납부세액의 계산 ·······································································38 제7장 부가가치세 납세절차 ····························································44 제8장 간이과세 ·······················································52 PART 02 법인세법 제1장 총 칙 ··························································································58 제2장 세무조정과 소득처분 ··································································63 제3장 익 금 ·······················································································68 제4장 손 금 ·············································································74 제5장 고정자산의 감가상각 ······································································80 제6장 기부금과 접대비 ·········································································85 제7장 지급이자 손금불산입 ·····························································88 제8장 충당금과 준비금 ·········································································91 제9장 손익의 귀속시기와 취득가액 ····················································96 제10장 자산ㆍ부채의 평가 ··································································102 제11장 부당행위계산부인 ··································································107 제12장 과세표준과 세액계산 ·····························································111 제13장 법인세의 납세절차 ······································································115 제14장 기타의 법인세법 ·······································································118 제15장 외국법인의 납세의무 ························································121 제16장 연결납세제도 ···········································································123 제17장 합병과 분할 ············································································125 PART 03 소득세법 제1장 총 칙 ·····························································································128 제2장 이자소득과 배당소득 ·········································································137 제3장 사업소득 ···············································································141 제4장 근로소득과 연말정산 ································································146 제5장 연금소득과 기타소득 ······································································149 제6장 소득금액계산의 특례 ·····································································154 제7장 종합소득 과세표준 및 산출세액 계산구조 ······························160 제8장 종합소득의 납세절차 ······························································166 제9장 양도소득세 ··············································································173 제10장 퇴직소득세 ········································································184 제11장 비거주자에 대한 과세 ·························································185 PART 04 국세기본법 제1장 총 칙 ····················································································188 제2장 국세부과와 세법적용의 원칙 ·········································195 제3장 납세의무의 성립ㆍ확정ㆍ소멸 ···········································199 제4장 조세채권의 확보 ·····································································206 제5장 국세의 우선과 납세담보 ·························································212 제6장 과세와 환급 ···············································································216 제7장 조세구제제도 ······································································228 제8장 납세자의 권리와 보칙 ·························································235 PART 05 국세징수법 제1장 보 칙 ························································································244 제2장 임의적 징수절차 ····································································251 제3장 강제적 징수절차 ····································································260 PART 06 상속세 및 증여세법 제1장 상속세 개요 ···············································································274 제2장 상속세 과세표준과 세액의 계산 ················································276 제3장 증여세 개요 ···········································································283 제4장 증여재산가액 ···············································································287 제5장 재산의 평가 ···········································································290 제6장 납세절차 ···············································································291 PART 07 해설 및 정답 01 부가가치세법 ···················································································294 02 법인세법 ·······················································································311 03 소득세법 ·······················································································333 04 국세기본법 ······················································································351 05 국세징수법 ·················································································368 06 상속세 및 증여세법 ·······································································378 PART 08 모의고사 제1회 모의고사 ························································································386 제2회 모의고사 ························································································393 제3회 모의고사 ························································································400 정답 및 해설 ··················································································408