세무사 기업진단 실무(2025) > 세무

 「2025 세무사 기업진단 실무」 기업진단 부분 대가인 정병창 세무사가 업종별 진단시 반드시 알아야 할 내용과 저자의 풍부한 경험을 바탕으로 완성도를 높였습니다. 관련법령, 개정된 사항은 물론, 신고 시 활용하는 서식과 기준에 대하여 일목요연하게 정리 하였습니다. 아울러 실무TIP, 실제 화면 등을 캡처하여 이해를 도왔으며, 다양한 기준 등을 제시하여 실무에 활용할 수 있도록 하였습니다.

PART 01 기업진단 총론 / 1

∙ Chapter 01 기업진단 이해 ··································································· 3

제1절 기업진단 개념 ········································································ 3

1. 기업진단 개요 ······································································ 3

2. 기업진단 비교 ······································································ 3

제2절 기업진단 대상업종 ································································· 4

1. 진단대상 업종 및 기준자본금 ··········································· 4

2. 관련부처 및 근거규정 ························································ 6

제3절 기업진단 수행절차 ································································· 7

∙ Chapter 02 한국세무사회 경유 안내 ··················································· 8

제1절 기업진단보고서 경유절차 ······················································ 8

1. 기업진단 경유업무 처리 안내-원칙: 전자제출 ··············· 8

2. 기업진단 경유업무 처리 안내

- 예외: 직접 방문 또는 우편접수 ···································· 9

3. 기업진단보고서 경유방법 ················································· 10

제2절 기업진단 확인(감리) ···························································· 11

1. 기업진단 확인(감리) ····················································· 11

2. 한국세무사회 기업진단 감리규정 ··································· 14

3. 기업진단 확인 및 감리 요령 ··········································· 24

4. 자주 물어보는 내용(Q&A) ·············································· 28

PART 02 건설업 / 33

∙ Chapter 01 건설업 이해 ···································································· 35

제1절 용어 정의 ············································································ 35

제2절 종합건설업 ··········································································· 37

1. 종합건설업 개요 ································································ 37

2. 종합건설업 종류 ································································ 37

제3절 전문건설업 ··········································································· 39

1. 전문건설업 개요 ································································ 39

2. 전문건설업 종류 ································································ 39

∙ Chapter 02 건설업 등록기준 ····························································· 48

제1절 건설업 등록기준 이해 ························································· 48

1. 기술능력 ············································································· 48

2. 자본금 ················································································ 49

3. 보증가능금액확인서 ·························································· 55

4. 시설･장비 중 사무실 ························································ 56

5. 그 밖의 시설･장비 ···························································· 57

6. 다른 법률에 따른 등록업종 등을 보유하는 경우

(관리지침 제2장 바목) ····················································· 57

제2절 건설업 등록기준 ·································································· 58

1. 종합건설업 등록기준 ························································ 58

2. 전문건설업 등록기준 ························································ 59

∙ Chapter 03 건설업 관리규정 ····························································· 67

∙ Chapter 04 건설업 기업진단지침 ······················································ 86

∙ Chapter 05 건설업 기업진단 사례 ·················································· 135

제1절 신규등록(신설법인) ···························································· 135

1. 재무상태표 ······································································· 136

2. 손익계산서 ······································································· 137

제2절 신규등록(기존법인) ···························································· 149

1. 재무상태표 ······································································· 150

2. 손익계산서 ······································································· 152

제3절 추가 등록(기존법인) ·························································· 172

1. 재무상태표 ······································································· 173

2. 손익계산서 ······································································· 175

제4절 실태 조사(기존법인) ·························································· 193

1. 재무상태표 ······································································· 194

2. 손익계산서 ······································································· 196

PART 03 전기공사업 / 215

∙ Chapter 01 전기공사업 이해 ··························································· 217

제1절 용어 정의(전기공사업법 제2조) ······································· 217

제2절 전기공사업 ········································································· 218

1. 전기공사업 개요 ····························································· 218

2. 전기공사업 종류 ····························································· 219

∙ Chapter 02 전기공사업 등록기준 ···················································· 223

제1절 전기공사업 등록기준 이해 ················································ 223

제2절 전기공사업 등록기준 ························································· 224

∙ Chapter 03 전기공사업 운영요령 ···················································· 225

∙ Chapter 04 전기공사업 기업진단 사례 ··········································· 254

제1절 신규등록(신설법인) ···························································· 254

1. 재무상태표 ······································································· 255

2. 손익계산서 ······································································· 256

제2절 신규등록(기존법인) ···························································· 268

1. 재무상태표 ······································································· 269

2. 손익계산서 ······································································· 271

제3절 등록기준 신고 ··································································· 288

1. 재무상태표 ······································································· 289

2. 손익계산서 ······································································· 291

PART 04 정보통신공사업 / 311

∙ Chapter 01 정보통신공사업 이해 ···················································· 313

제1절 용어 정의(정보통신공사업법 제2조) ································ 313

제2절 정보통신공사업(정보통신공사업법 시행령 제2조) ············ 314

1. 정보통신공사업 개요 ······················································ 314

2. 정보통신공사 종류 ························································· 315

∙ Chapter 02 정보통신공사업 등록기준 ············································· 318

제1절 등록기준 이해 ··································································· 318

1. 자본금 ·············································································· 318

2. 정보통신기술자 ······························································· 318

제2절 정보통신공사업 등록기준 ·················································· 322

∙ Chapter 03 정보통신공사업 기업진단 요강 ···································· 323

∙ Chapter 04 정보통신공사업 기업진단 사례 ···································· 348

제1절 신규등록(신설법인) ···························································· 348

1. 재무상태표 ······································································· 349

2. 손익계산서 ······································································· 350

제2절 신규등록(기존법인) ···························································· 362

1. 재무상태표 ······································································· 363

2. 손익계산서 ······································································· 365

PART 05 국가유산수리업 등 / 383

∙ Chapter 01 국가유산수리업 등 이해 ·············································· 385

제1절 용어 정의(국가유산수리 등에 관한 법률 제2조) ············· 385

제2절 국가유산수리업 ································································ 387

1. 국가유산수리 개요

(국가유산수리 등에 관한 법률 시행령 제2조) ··········· 387

2. 국가유산수리업의 종류 및 업무범위

(국가유산수리 등에 관한 법률 시행령 별표8) ··········· 387

∙ Chapter 02 국가유산수리업 등 등록요건 ······································· 389

제1절 국가유산수리업 등 등록기준 이해 ··································· 389

제2절 국가유산수리업 등 등록기준 ············································ 390

1. 종합국가유산수리업 ························································ 390

2. 전문국가유산수리업 ························································ 390

3. 국가유산실측설계업 ························································ 391

4. 국가유산감리업 ······························································· 391

∙ Chapter 03 국가유산수리업 등에 관한 관리지침 ··························· 392

∙ Chapter 04 국가유산수리업 등 기업진단 사례 ······························ 420

1. 재무상태표 ······································································· 421

2. 손익계산서 ······································································· 423

PART 06 산림사업 / 445

∙ Chapter 01 산림사업 및 산림보호 이해 ········································· 447

제1절 용어 정의 ·········································································· 447

1. 산림사업 ········································································ 447

2. 산림보호 ········································································ 449

제2절 산림사업 및 산림보호 ······················································· 450

1. 산림사업 개요 ································································· 450

2. 산림사업 종류 및 범위 ·················································· 450

3. 나무병원 종류 및 범위 ·················································· 451

∙ Chapter 02 산림사업 등 등록기준 ·················································· 452

제1절 산림사업 등록기준 이해 ··················································· 452

1. 기술수준(산림사업법인 관리지침 제4조) ····················· 452

2. 자본금(산림사업법인 관리지침 제5조) ························ 452

3. 사무실(산림사업법인 관리지침 제6조) ························ 452

제2절 산림사업 등 등록기준 ······················································· 454

1. 산림사업 등록기준

(산림자원의 조성 및 관리에 관한 법률 시행령 별표 2) · 454

2. 나무병원 등록기준 ························································· 456

∙ Chapter 03 산림사업법인 관리지침 ················································ 457

∙ Chapter 04 산림사업 기업진단 사례 ·············································· 483

1. 재무상태표 ······································································· 484

2. 손익계산서 ······································································· 485

PART 07 소방시설공사업 / 497

∙ Chapter 01 소방시설공사업 이해 ···················································· 499

제1절 용어 정의 ·········································································· 499

제2절 소방시설업 ········································································· 500

1. 소방시설업 개요(소방시설공사업 제2조) ····················· 500

2. 소방시설업 종류(소방시설공사업법 시행령 별표1) ···· 500

∙ Chapter 02 소방시설업 등록기준 ···················································· 504

제1절 소방시설공사업 등록기준 ·················································· 504

1. 소방시설설계업 ······························································· 504

2. 소방시설공사업 ······························································· 504

3. 소방공사감리업 ······························································· 504

제2절 소방시설업 등록기준 ························································· 505

1. 소방시설설계업 ······························································· 505

2. 소방시설공사업 ······························································· 505

3. 소방공사감리업 ······························································· 506

제3절 소방시설공사업 등록기준 ·················································· 506

1. 소방시설공사업 등록 ······················································ 506

2. 소방시설공사업 등록기준 ·············································· 508

3. 소방시설업 등록시 제출서류 등 ··································· 509

제4절 소방시설업 지위승계(양수도/합병/상속) ·························· 510

1. 소방시설업 지위승계절차 ·············································· 510

2. 소방시설공사업 지위승계 시 제출서류 등 ·················· 511

∙ Chapter 03 소방시설공사업 기업진단 요령 ···································· 516

제1절 소방시설공사업 기업진단 요령 ········································· 516

제2절 기업진단보고서 양식 ························································· 537

∙ Chapter 04 소방공사업 기업진단 사례 ··········································· 539

제1절 신규등록(신설법인) ···························································· 539

1. 신설법인(신규등록) 기업진단 사례 ······························· 539

2. 재무상태표 ······································································· 540

3. 손익계산서 ······································································· 541

제2절 기존회사(신규등록) 기업진단 사례 ··································· 552

1. 재무상태표 ······································································· 553

2. 손익계산서 ······································································· 555

PART 08 국방부 기술용역적격심사 / 575

∙ Chapter 01 국방부 기술용역적격심사 이해 ···································· 577

∙ Chapter 02 국방부 기술용역적격심사 기업진단 ····························· 586

PART 09 의약품 도매상 / 597

∙ Chapter 01 의약품 도매상 이해 ····················································· 599

제1절 용어 정의(약사법 제2조) ·················································· 599

제2절 의약품 도매상 관련 규정 ················································· 601

1. 의약품 판매업의 허가(약사법 제45조) ······················ 601

2. 의약품 도매상의 허가신청(약사법 시행규칙 제36조) 602

제3절 의약품 도매상 준수사항 ··················································· 604

1. 의약품 구입 및 보관 준수 ············································ 604

2. 의약품 판매 질서 준수 ·················································· 604

∙ Chapter 02 의약품 도매상 등록기준 ·············································· 606

1. 시설기준 ·········································································· 606

2. 자산(자본금)기준 ····························································· 607

∙ Chapter 03 의약품 도매상 기업진단 요령 ····································· 608

∙ Chapter 04 의약품 도매상 기업진단 사례 ····································· 637

1. 재무상태표 ······································································· 638

2. 손익계산서 ······································································· 639

PART 10 방송채널사용사업 / 655

∙ Chapter 01 방송채널사용사업 이해 ················································ 657

제1절 방송채널사용사업 개요 ····················································· 657

제2절 용어 정의(방송법 제2조) ·················································· 657

∙ Chapter 02 방송채널사용사업 등록기준 ········································· 661

제1절 방송채널사용사업 등록 ····················································· 661

제2절 방송채널사용사업 등록절차 ·············································· 662

제3절 결격사유 ············································································ 663

1. 방송사업자(법인) 결격사유 ············································ 663

2. 법인의 대표자나 방송편성책임자 결격사유 ················ 663

제4절 방송채널사용사업 등록요건 ·············································· 664

1. 방송채널사용사업 등록요건(방송법 제9조의2) ··········· 664

2. 방송채널사용사업 겸영 시 등록기준 ··························· 665

∙ Chapter 03 방송채널사용사업 진단요령 ········································· 666

PART 11 인터넷 멀티미디어 방송사업 / 671

∙ Chapter 01 인터넷 멀티미디어 방송사업 이해 ······························ 673

제1절 용어 정의(인터넷 멀티미디어 방송사업법 제2조) ··········· 673

제2절 인터넷 멀티미디어 방송 제공사업의 허가 등 ················· 674

1. 허가 신청 ········································································ 674

2. 심의 및 결정 ··································································· 674

3. 허가의 유효기간 ····························································· 674

4. 재허가 ·············································································· 675

∙ Chapter 02 인터넷 멀티미디어 방송사업 등록기준 ······················· 676

제1절 인터넷 멀티미디어 방송사업 등록기준 ···························· 676

1. 등록기준 ·········································································· 676

∙ Chapter 03 인터넷 멀티미디어 방송사업 기업진단 ······················· 677

PART 12 한국세무사회 기업진단지침 / 685

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