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    종합소득세 세무조사 결과 근로소득을 기타소득으로 수정신고한 경우 종합소득세 신고 문의

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    작성자 메이플세무회계
    댓글 댓글 1건   조회Hit 140,297회   작성일Date 24-06-16 22:30

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    Q. 당법인은 2018년 사업연도에 직원 A를 근로소득자로 보고 연말정산하였는데, 세무조사 결과 해당 직원에 대한 소득을 기타소득(필요경비 0%)으로 수정신고 통지받아 2018년 귀속 기타소득지급명세서를 2024년 4월 10일에 제출하였고 원천징수 납부하였습니다. 이러한 경우, 소득신고 시 소득공제(부양가족등)도 동일하게 적용되는지 또한 법인조사를 받은 결과 종합소득세에 대한 수정신고를 요청받았는데 이와 관련하여 가산세가 적용되는지 궁금합니다.

    A. 기타소득으로서 종합소득세 신고시에도 인적공제 적용은 가능합니다. 또한, 세무조사로 법인세 과세표준을 결정 또는 경정하여 익금에 산입한 금액이 배당ㆍ상여 또는 기타소득으로 처분됨으로써 소득금액에 변동이 발생함에 따라 소득금액변동통지를 받은 경우라면 그 소득금액 변동통지를 받은 날의 다음다음 달 말일까지 “추가신고자진납부”를 하는 경우에는 과세신고가산세 및 납부지연가산세가 적용되지 않는 것입니다. 다만, 소득금액변동 통지가 아닌 단순한 수정신고 안내로 인한 추가납부세액 발생시에는 과소신고가산세 및 납부지연 가산세를 적용하여야 할 것으로 판단됩니다.
    관련규정 : 소득세법 시행령 제134조[추가신고]

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