「비상장주식평가 세무」는 상속세 및 증여세의 대가 고경희 세무사가 상장하지 않은 주식에 대한 평가 방법과 절세 방법 등 반드시 알아야 할 내용과 저자의 풍부한 경험을 바탕으로 관련법령을 제시하고 해석 사례등을 통해 이해를 도왔습니다. 관련 서식 뿐 아니라 작성법, 예시 등을 통해 다각적으로 풀어내었습니다.
>>>> 제1절 ∙ 재산평가의 의의 및 평가기준일 ·······························13
Ⅰ. 비상장주식 평가의 의의 ······················································13
1. 비상장주식의 범위 ·························································13
2. 비상장주식 평가 의의 ····················································13
3. 다른 법령에 따른 비상장주식 평가방법 ························14
Ⅱ. 평가기준일 ···········································································15
1. 상속재산의 평가기준일 ···················································15
2. 증여재산의 평가기준일 ···················································17
Ⅲ. 기타 법령에 의한 평가기준일 ·············································21
1. 법인세법상 부당행위계산 규정 적용시 평가기준일 ·······21
2. 소득세법상 부당행위계산 규정 적용시 평가기준일 ·······21
Ⅳ. 재산평가의 기본원칙 ···························································22
1. 재산평가의 원칙 ·····························································22
2. 재산평가할 때 계산단위 ·················································22
3. 원물과 과실 ····································································23
4. 공유재산의 평가 ·····························································23
5. 연부 또는 월부로 취득하여 상환완료 전인 재산의 평가 ····24
6. 국외재산의 평가 ·····························································24
7. 국외재산의 원화환산 ······················································24
8. 외화자산 및 부채평가의 평가 ········································25
9. 평가방법의 정함이 없는 재산의 평가 ····························25
10. 국세청장의 평가관련 세부사항 규정 ····························25
>>>> 제2절 ∙ 시가평가 ··································································29
Ⅰ. 비상장주식의 시가 평가원칙 ···············································29
Ⅱ. 구체적인 시가의 범위 ·························································30
1. 매매가액 ·········································································30
2. 감정가액의 평균액 ·························································32
3. 경매가격ㆍ공매가액 ························································34
4. 면적·위치·용도 등이 동일하거나 유사한 다른 재산의 매매
등 사례가액 ····································································36
5. 평가기간 외의 기간 중에 매매가액 등의 시가적용 ·······38
6. 시가에 해당하는 가액이 둘 이상인 경우 적용순서 ·······41
>>>> 제3절 ∙ 비상장주식의 보충적 평가방법 ·································47
Ⅰ. 비상장주식 평가 의의 ·························································47
Ⅱ. 가중평균액과 순자산가치의 80%중 비교에 의한 평가방법 48
1. 1주당 평가액 ··································································51
2. 1주당 순자산가치 ···························································51
3. 1주당 순손익가치 ···························································52
4. 부동산과다보유법인이란 ·················································54
5. 순손익가치 또는 순자산가치가 부수(-)인 경우 가중평균방법················································································61
Ⅲ. 순자산가치로만 1주당 가액을 평가하는 경우 ·····················62
1. 청산절차가 진행중인 법인의 주식 등 ····························63
2. 사업개시전의 법인, 사업개시 후 3년 미만의 법인과 휴업·
폐업 중에 있는 법인의 주식 또는 출자지분 ·················63
3. 최근 3년간 계속하여 결손인 법인 ·································66
4. 골프장등 영위 업종으로서 자산총액 중 부동산 등 비율이
80% 이상인 법인 ···························································67
5. 자산총액 중 부동산 등 비율이 80% 이상인 법인 ········ 67
6. 자산총액 중 주식 등 가액 비율이 80% 이상인 법인 ····· 69
7. 법인설립시부터 확정된 존속기한 중 잔여존속기한이 3년
이내인 법인의 주식 ························································69
8. 순자산가치로만 1주당 가액을 평가하는 경우 영업권 가산
여부 ················································································70
Ⅳ. 평가심의위원회가 심의·제시하는 평가가액으로 평가 ·········73
1. 평가방법 ·········································································73
2. 신청방법 ·········································································74
>>>> 제4절 ∙ 1주당 순손익가치의 계산 ·········································77
Ⅰ. 의의 ·····················································································77
Ⅱ. 순손익가치 계산방식 ···························································78
1. 1주당 최근 3년간 순손익액의 가중평균액에 의한
순손익가치 계산 ·····························································78
2. 1주당 추정이익의 평균가액에 의한 순손익가치 계산 ··· 79
3. 평가대상 사업연도 중에 합병이 있는 경우 ···················87
4. 법인세경정이 있는 경우의 1주당 순손익액의 계산 ·······88
5. 액면가액이 변동(분할 또는 병합)된 경우 ······················88
>>>> 제5절 ∙ 순손익액의 계산 ·······················································89
Ⅰ. 의의 ·····················································································89
Ⅱ. 순손익액의 계산구조 ···························································91
Ⅲ. 순손익액 계산서 서식을 중심으로 구체적 계산과정 ··········95
1. 개요 ················································································95
2. 가감항목의 대상 및 구분기준 ········································95
3. 각 사업연도 소득금액 ····················································97
4. 각 사업연도 소득에 가산할 금액 ···································98
5. 각 사업연도 소득에서 공제할 금액 ·····························102
6. 유상증자 또는 유상감자시 반영액 ·······························112
7. 각 사업연도말 주식수 또는 환산주식수 ······················113
8. 가중평균액 ···································································120
9. 기획재정부장관이 고시하는 이자율 ·····························120
10. 최근 3년간 순손익액의 가중평균액에 의한 1주당
가액 ············································································121
>>>> 제6절 ∙ 1주당 순자산가치의 계산 ·······································125
Ⅰ. 의의 ···················································································125
Ⅱ. 자산총계의 계산 ································································127
1. 자산총계의 계산구조 ····················································127
2. 재무상태표상 자산가액 ················································131
3. 평가차액 ·······································································131
4. 자산에서 제외하는 항목 ···············································151
Ⅲ. 부채총계의 계산 ································································157
1. 부채총계의 계산구조 ····················································157
2. 재무상태표상 부채액 ····················································158
3. 부채에 가산하는 항목 ··················································158
4. 부채에서 제외하는 항목 ···············································165
5. 골프장을 영위하는 법인 등의 입회금 또는 보증금 평가방법
·····················································································167
Ⅳ. 영업권 평가액의 가산 ·······················································170
1. 순손익가치와 순자산가치를 가중평균할 때 영업권 가산여부·····················································································171
2. 순자산가치로만 1주당 가액을 평가하는 경우 영업권 가산
여부 ··············································································171
3. 순손익가치와 순자산가치를 가중평균할 때 영업권 평가액·····················································································173
Ⅴ. 발행주식총수의 계산 ·························································186
1. 원칙 ··············································································186
2. 자기주식이 있는 경우 ··················································187
>>>> 제7절 ∙ 최대주주 등의 보유주식에 대한 할증평가 ··············189
Ⅰ. 의의 ···················································································189
Ⅱ. 최대주주 등의 범위 및 판정기준 ······································190
1. 최대주주의 주식에 대한 할증평가 ·······························190
2. 최대주주 등의 정의 ·····················································190
3. 최대주주 등의 판정기준 ···············································190
4. 최대주주 등이 보유하는 주식 등의 지분율 계산 ········190
Ⅲ. 할증평가의 대상 및 범위 ··················································192
1. 할증평가 대상 ······························································192
2. 할증비율 ·······································································192
3. 의결권이 없는 주식은 할증평가 제외 ··························193
Ⅳ. 할증평가를 하지 아니하는 경우 ········································194
Ⅴ. 중소기업ㆍ중견기업 주식에 대한 할증평가의 면제 ··········196
1. 원칙 ··············································································196
2. 유예기간 중에 있는 중소기업 주식등에 대한 할증평가 면제
여부 ··············································································196
3. 외국법인의 최대주주 주식 등에 대한 할증평가 면제
여부 ··············································································197
Ⅵ. 중소기업기본법상 중소기업의 범위 ···································197
1. 의의 ··············································································197
2. 영리목적으로 사업을 영위하는 중소기업의 범위 ·········197
3. 사회적기업·협동조합·협동조합연합회의 중소기업의 범위····················································································201
4. 용어의 정의 ··································································202
5. 중소기업 여부의 판단 및 적용기간 ·····························205
6. 중소기업 적용기간의 유예 ···········································205
Ⅶ. 중견기업의 범위 ································································206
1. 할증평가 면제대상 중견기업 ········································206
2. 성장촉진 및 경쟁력 강화에 관한 특별법에 따른 중견기업의
범위 ··············································································206
Ⅷ. 각 세법상 중소ㆍ중견기업주식 할증평가 면제규정 적용방법························································································208
1. 상속세및증여세법상 중소ㆍ중견기업 최대주주 주식 할증평가
면제 ··············································································208
2. 명의신탁재산 증여의제 규정 적용시 할증평가 적용방법 ·······················································································208
3. 양도소득세 부당행위계산부인규정 적용시 ···················208
4. 법인세법상 부당행위계산부인규정 적용시 ···················209
5. 법인이 유증·사인증여 또는 증여받을 경우 ·················209
>>>> 제8절 ∙ 평가심의위원회의 심의를 통한 비상장주식 평가방법 ··· 211
Ⅰ. 개요 ···················································································211
1. 평가서 작성자 ······························································212
2. 신청방법 ·······································································213
3. 비상장주식에 대한 요건심사와 보정요구 ·····················213
4. 평가심의위원회가 심의할 때 고려사항 ························214
5. 심의결과의 통지 및 납세자의 활용 ·····························214
6. 신용평가전문기관에 대한 평가 의뢰 ····························215
7. 평가심의위원회의 설치·운영·심의절차 등은 국세청장이 고시·····················································································215
Ⅱ. 현금흐름할인법·배당할인법 등 의한 평가시 평가업무 ····· 216
1. 현금흐름할인법·배당할인법 등 의한 평가시 ················216
2. 자산평가법에 의한 평가시 ···········································216
Ⅲ. 유사상장법인 주가 비교평가방법에 의한 평가업무 ··········216
1. 의의 ··············································································216
2. 적용대상 및 요건 ·························································217
3. 유사상장법인 주가 비교평가방법의 적용절차 ··············218
4. 유사상장법인 주가 비교평가액의 산정 ························219
5. ｢유사상장법인 비교요소일람표｣ 적용사례 ···················228
6. 유사상장법인 비교요소 일람표의 이용 ························231
Ⅳ. 납세자의 평가심의위원회 신청기한 및 평가심의위원회의 결과
통지기한 ···········································································232
1. 납세자의 평가심의위원회 신청기한 및 신청서류 ·········232
2. 평가심의위원회의 결과통지 기한 ·································233
>>>> 제9절 ∙ 저당권 등이 설정된 재산의 평가특례 ·····················235
Ⅰ. 저당권 등이 설정된 재산의 평가특례 적용범위 ···············235
Ⅱ. 채권액의 의미 ···································································236
Ⅲ. 질권이 설정된 재산의 평가 ··············································237
1. 의의 ··············································································237
2. 평가방법 ·······································································237
>>>> 제10절 ∙ 비상장주식 평가방법 종합사례 ·····························239
>>>> 부록 ∙ 비상장주식 평가보고서 샘플 ····································255
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