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±Û·Î¹ú ¼¼¹«¼­ºñ½º¸¦ À§ÇÑ Tip_¼¼¹«¿µ¾î(13)
Passenger Vehicles for Business Use(¾÷¹«¿ë½Â¿ëÂ÷)

 

  

  ³ëÁ¤°ü ¼¼¹«»ç
  ¹Ì±¹È¸°è»ç(AICPA) Ãëµæ
  °æÈñ´ëÇб³ °æ¿µÇÐ ¹Ú»ç


Passenger Vehicles for Business Use(¾÷¹«¿ë½Â¿ëÂ÷)

¼¼¹ýÀº ¾÷¹«¿ë½Â¿ëÂ÷¿¡ ´ëÇؼ­ ¾÷¹«°ü·Ã¼ºÀÌ ÀÎÁ¤µÇ¸é °ü·Ãºñ¿ëÀÇ ¼Õºñ󸮸¦ Á¦ÇѾøÀÌ Çã¿ëÇØ ¿Ô´Ù. ¾÷¹«°ü·Ã¼º ÆÇ´Ü ½Ã °ü·Ã¹ý·ÉÀÌ ±× ±âÁØÀ» ¸íÈ®ÇÏ°Ô Á¦½ÃÇÏÁö ¾ÊÀº °á°ú ½Ç¹«»ó ¾÷¹«°ü·Ã¼ºÀÌ °úµµÇÏ°Ô ÀÎÁ¤µÇ¾î¼­ Â÷·®ÀÇ »çÀûÀÌ¿ë¿¡ ´ëÇÑ ±ÔÁ¦°¡ Á¦´ë·Î ÀÌ·ç¾îÁöÁö ¾Ê¾Ò´Ù.
°ú¼¼´ç±¹Àº Â÷·®ÀÇ ¿îÇàÀÏÁö ÀÛ¼ºÀ» ÅëÇØ ¾÷¹«°ü·Ã¼ºÀÌ ÀÔÁõµÇ´Â °æ¿ì¿¡¸¸ ÀÔÁõµÈ ¿îÇà°Å¸®ÀÇ ºñÀ²¸¸Å­ ¼Õºñ󸮸¦ Çã¿ëÇÏ°í ³ª¸ÓÁö »ç¿ëºÐ¿¡ ´ëÇؼ­´Â »ç¿ëÀÚ¿¡°Ô Ãß°¡ÀûÀ¸·Î °ú¼¼Çϵµ·Ï ¼¼¹ýÀ» °³Á¤ÇÏ¿´´Ù.
ÀÌ·¯ÇÑ ¼¼Á¦º¯È­´Â ¿µ¼¼ÇÑ Áß¼Ò±â¾÷¿¡°Ô Â÷·®¿îÇàÀÏÁö¸¦ °­Á¦·Î ÀÛ¼ºÅä·ÏÇÏ¿© ±Ã±ØÀûÀ¸·Î ³³¼¼Çù·Âºñ¿ëÀ» °úµµÇÏ°Ô ¹ß»ý½ÃÅ°´Â ¹®Á¦Á¡À» ¹ß»ý½ÃÅ°°í ÀÖ´Ù.

Among relevant expenses included in deductible expenses or expended during the relevant business year for passenger vehicles for business use that a domestic corporation has acquired or rented,  the expenses incurred for business use that meet the following conditions shall be included in deductible expenses for the purpose of computing the amount of income for the relevant business year.

³»±¹¹ýÀÎÀÌ ¾÷¹«¿ë½Â¿ëÂ÷¸¦ ÃëµæÇϰųª ÀÓÂ÷ÇÏ¿© ÇØ´ç »ç¾÷¿¬µµ ¼Õ±Ý¿¡ »êÀÔÇϰųª ÁöÃâÇÑ ¾÷¹«¿ë½Â¿ëÂ÷ °ü·Ãºñ¿ë Áß ´ÙÀ½¿¡ µû¸¥ ¾÷¹«»ç¿ë±Ý¾×À» ÇØ´ç »ç¾÷¿¬µµÀÇ ¼Òµæ±Ý¾×À» °è»êÇÒ ¶§ ¼Õ±Ý¿¡ »êÀÔÇÑ´Ù.



In the case where vehicles are covered by business-use-only auto insurance, the expenses incurred in relation to passenger vehicles for business use multiplied by business usage ratio shall be included in deductible expenses.


¾÷¹«Àü¿ëÀÚµ¿Â÷º¸Çè¿¡ °¡ÀÔÇÑ °æ¿ì ¾÷¹«¿ë½Â¿ëÂ÷ °ü·Ãºñ¿ë¿¡ ¾÷¹«»ç¿ë ºñÀ²À» °öÇÑ ±Ý¾×À» ¼Õ±Ý¿¡ »êÀÔÇÑ´Ù.



In the case where vehicles are not covered by business-use-only auto insurance, the entire amount
of expenses is not deductible.


¾÷¹«Àü¿ëÀÚµ¿Â÷º¸Çè¿¡ °¡ÀÔÇÏÁö ¾Æ´ÏÇÑ °æ¿ì Àü¾× ¼Õ±Ý»êÀÔÇÏÁö ¾Ê´Â´Ù.



For passenger vehicles for business use, a straight-line method shall be used as a depreciation method and the calculated amount based on service life of 5 years shall be included in deductible expenses as a depreciation cost.


¾÷¹«¿ë½Â¿ëÂ÷´Â Á¤¾×¹ýÀ» »ó°¢¹æ¹ýÀ¸·Î ÇÏ°í ³»¿ë¿¬¼ö¸¦ 5³âÀ¸·Î ÇÏ¿© °è»êÇÑ ±Ý¾×À» °¨°¡»ó°¢ºñ·Î ÇÏ¿© ¼Õ±Ý¿¡ »êÀÔÇÏ¿©¾ß ÇÑ´Ù.


 

Where the depreciation cost of each passenger vehicle for business use and the amount as equivalent to depreciation cost, among rental charges for each passenger vehicle for business use exceeds eight million won respectively for the relevant business year, the excess amount (referred to as "excess of the ceiling on depreciation costs") shall not be included in the deductible expenses for the relevant business year, but shall be carried over and included in deductible expenses.


¾÷¹«¿ë½Â¿ëÂ÷º° °¨°¡»ó°¢ºñ¿Í ¾÷¹«¿ë½Â¿ëÂ÷º° ÀÓÂ÷·á Áß °¨°¡»ó°¢ºñ»ó´ç¾×ÀÌ ÇØ´ç »ç¾÷¿¬µµ¿¡ °¢°¢ 800¸¸¿øÀ» ÃÊ°úÇÏ´Â °æ¿ì ±× ÃÊ°úÇÏ´Â ±Ý¾× ("°¨°¡»ó°¢ºñÇѵµÃÊ°ú¾×¡±À̶ó ÇÑ´Ù)Àº ÇØ´ç »ç¾÷¿¬µµÀÇ ¼Õ±Ý¿¡ »êÀÔÇÏÁö ¾Æ´ÏÇÏ°í ÀÌ¿ùÇÏ¿© ¼Õ±Ý¿¡ »êÀÔÇÑ´Ù.



Where the loss incurred in disposing of passenger vehicles for business use exceeds eight million won for each passenger vehicle for business use , the excess amount shall be included in deductible expenses by carrying over the amount to the following term or by other methods prescribed by Presidential Decree.


¾÷¹«¿ë½Â¿ëÂ÷¸¦ óºÐÇÏ¿© ¹ß»ýÇÏ´Â ¼Õ½Ç·Î¼­ ¾÷¹«¿ë½Â¿ëÂ÷º°·Î 800¸¸ ¿øÀ» ÃÊ°úÇÏ´Â °æ¿ì ±× ÃÊ°úÇÏ´Â ±Ý¾×Àº ´ëÅë·É·ÉÀ¸·Î Á¤ÇÏ´Â ÀÌ¿ù µîÀÇ ¹æ¹ý¿¡ µû¶ó ¼Õ±Ý¿¡ »êÀÔÇÑ´Ù.



¼¼¹«»ç½Å¹® Á¦695È£(2017.3.2)

 [Á¶È¸: 1569]