국가직 9급 D-89
지방직 9급 D-138
국가직 7급 1차 D-173
국가직 7급 2차 D-236
지방직 7급 D-271

메가공무원

- - -

메가공무원 GNB 메뉴

맨위로가기
미리보기
세법
2021 스피드패스 단기완성 남정선 세법
남정선 저피앤피커뮤니케이션즈
판매가 20,000원
주문수량 - +

교재 정보

교재 특징

2014년 이후 국가직 공무원 세법 시험문제는 7급, 9급 모두 예전과 다르게 난이도가 가파르게 상승하고 있다. 법조문 문제는 문장의 길이가 길어지고 있고, 2017년 이후에는 계산문제 및 개념을 정확히 이해해야 풀 수 있는 응용문제도 출제 비중이 높아지고 있다.

이러한 상황에서 수험생은 기출문제를 암기하고 새로운 유형의 문제풀이에 대비해야 하며, 기본이론 중 놓치는 부분이 없도록 종합적인 학습을 해야 한다. 응용문제와 어려운 문제의 비중이 높아질수록 기본기를 탄탄하게 하는 것이 더욱 중요하다.

시험 직전 모의고사 문제 풀이에 집중하다 보면 자주 나오는 문제 위주로만 학습을 하게 되는 경향이 있다. 모의고사에서는 기본문제보다는 출제가 예상되는 어려운 문제를 내는 경우가 더 많아 모의고사만 풀면 오히려 기본문제 풀이 실력이 약해지는 경우를 종종 본다.

본서에서는 이러한 문제 해결을 위해 세법을 간결하게 요약하여 빠르게 이론 내용을 정리하고 다시한번 암기할 수 있도록 하였으며, 각 단원별로 연습문제를 골고루 출제하여 모의고사 및 기출문제 풀이로 연습하지 못했던 기본문제와 개정세법 관련 문제들도 연습할 수 있도록 하였다.

본서를 활용하는 방법은 다음과 같다.

󰊱 시험 직전 최종 정리용
1. 각 단원별로 본문 내용을 처음부터 끝까지 빠르게 읽는다.
2. 각 단원별 문제 100문항(국세징수법은 40문항)을 모두 풀고, 지문을 모두 암기한다.
최종모의고사 등 기존에 학습하던 내용과 병행하여 시험 직전 한달은 매주 1회독을 한다. 본문을 읽고 연습문제 100제(혹은 40제)를 빠르게 읽으면서 다시 암기하도록 한다.

󰊲 기본서 학습 전후 빠르게 정리하는 용도
1. 본 교재는 기본서를 학습하기 전후에 세법을 빠르게 정리하는 용도로 사용할 수 있다.
2. 이 경우 세법을 한번도 학습하지 않은 수험생의 경우 본문을 빠르게 두 번 정도 읽고 문제를 풀되
문제를 맞추는 데에 신경쓰지 말고, 틀린 문제를 이해하고 암기하도록 한다. 완전히 이해가 되지 않더라도 최대한 문제 유형이 어떻게 나오는지 파악한 후 기본서를 학습하거나 수업을 들으면 예습에 효율적인 방법이 될 것이다.

본서의 효율적인 학습을 위하여 정오표 및 수험자료는 네이버밴드 ‘국세청가자’에 게시할 예정이므로 교재의 오류나 개정사항 등에 대한 질문이 있을 경우 네이버밴드 등을 통해 하면 될 것이다.

세무공무원을 꿈꾸는 이들에게 세법은 가장 중요한 과목이다. 세법은 첫 삽을 뜰 때부터 기초를 튼튼히 하는 것이 중요하다. 정확하게 이해하고 암기를 해야 하는데 처음에 이해를 돕기 위한 용도와 마지막 마무리하는 용도로 본서를 활용하면 도움이 될 것이다.

수험생 여러분의 최단기간 합격 및 세무전문가로서의 미래를 응원합니다.

※ 해당 교재는 강좌를 수강하지 않아도 구매하실 수 있습니다.

교재 목차

PART 01 조세의 개요 007
CHAPTER 01 조세의 개요 ··········································································· 008

PART 02 국세기본법 011
CHAPTER 01 총 칙 ··················································································· 012
CHAPTER 02 국세부과의 원칙과 세법적용의 원칙 ········································· 020
CHAPTER 03 납세의무의 성립·확정 및 소멸 ················································· 022
CHAPTER 04 납세의무의 확장 ···································································· 027
CHAPTER 05 국세와 일반채권의 관계 ·························································· 032
CHAPTER 06 과세와 환급 ·········································································· 034
CHAPTER 07 불 복 ··················································································· 041
CHAPTER 08 납세자의 권리 ······································································· 047
CHAPTER 09 보 칙 ···················································································· 055
<객관식 연습문제> ······················································································· 060

PART 03 국세징수법 101
CHAPTER 01 총 칙 ···················································································· 102
CHAPTER 02 징 수 ···················································································· 108
CHAPTER 03 체납처분 ················································································ 115
<객관식 연습문제> ······················································································· 134

PART 04 소득세법 153
CHAPTER 01 총 설 ····················································································· 154
CHAPTER 02 이자소득 ················································································· 159
CHAPTER 03 배당소득 ················································································· 161
CHAPTER 04 사업소득 ················································································· 165
CHAPTER 05 근로소득 ················································································· 168
CHAPTER 06 연금소득 및 기타소득 ······························································· 171
CHAPTER 07 소득금액 계산의 특례 ······························································· 176
CHAPTER 08 종합소득 과세표준 ···································································· 180
CHAPTER 09 종합소득 세액계산 ···································································· 182
CHAPTER 10 퇴직소득 ················································································· 185
CHAPTER 11 신고 및 납부 ··········································································· 187
CHAPTER 12 양도소득 ················································································· 190
<객관식 연습문제> ························································································ 202

PART 05 부가가치세법 241
CHAPTER 01 부가가치세의 개요 ··································································· 242
CHAPTER 02 총 칙 ······················································································ 243
CHAPTER 03 과세거래 ················································································· 246
CHAPTER 04 영세율과 면세 ·········································································· 252
CHAPTER 05 과세표준과 세액 ······································································· 255
CHAPTER 06 매입세액 ·················································································· 264
CHAPTER 07 가산세 ····················································································· 270
CHAPTER 08 신고와 납부 ············································································· 272
CHAPTER 09 간이과세 ·················································································· 273
<객관식 연습문제> ························································································· 276


PART 06 법인세법 315
CHAPTER 01 법인세 납세의무 ······································································ 316
CHAPTER 02 세무조정과 소득처분 ································································ 321
CHAPTER 03 익 금 ····················································································· 324
CHAPTER 04 손 금 ····················································································· 327
CHAPTER 05 접대비 ··················································································· 334
CHAPTER 06 기부금 ··················································································· 336
CHAPTER 07 손익의 귀속시기 ····································································· 338
CHAPTER 08 자산·부채의 평가 ···································································· 340
CHAPTER 09 외화자산·부채의 평가 ······························································· 342
CHAPTER 10 재고자산 ················································································ 343
CHAPTER 11 유가증권 ················································································ 344
CHAPTER 12 감가상각비 ·············································································· 345
CHAPTER 13 충당금 및 준비금 ····································································· 350
CHAPTER 14 부당행위계산 부인 ···································································· 352
CHAPTER 15 세액 계산 ················································································ 354
CHAPTER 16 신고 및 납부 ··········································································· 357
CHAPTER 17 비영리법인의 납세의무 ······························································ 360
CHAPTER 18 청산소득에 대한 법인세 ···························································· 362
CHAPTER 19 연결납세제도 ············································································ 363
<객관식 연습문제> ························································································· 265